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Aviation Fuel Sales and Use Tax

Legal References

Electronic Services

Definition

Federal Aviation Administration guidelines require that aviation fuel tax revenue, other than revenue from taxes in effect on December 30, 1987, must be used for airport-related purposes. To identify aviation fuel sales tax revenues, the Illinois Department of Revenue (IDOR) requires aviation fuel retailers and self-assessing purchasers of aviation fuel to report sales and purchases of aviation fuel separately from sales and purchases of other tangible personal property. The Aviation Fuel Sales and Use Tax is imposed on all aviation fuel sold, used, or distributed. “Aviation fuel” means jet fuel and aviation gasoline.

IDOR maintains a listing of units of local government that impose local tax on aviation fuel sold at retail and that have certified an airport-related purpose with the Illinois Department of Transportation.

Tax Rate

Use the MyTax Illinois Tax Rate Finder to look up location specific tax rates.

Filing Requirements

Use MyTax Illinois to electronically file Form ST-70, Aviation Fuel Sales and Use Tax Return, and Form ST-70-X, Amended Aviation Fuel Sales and Use Tax Return. These forms are not available for download. Taxpayers are required to file Form ST-70 electronically and to make payments electronically. Form ST-70 is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. IDOR determines how often the return must be filed.

  • A monthly return is due the 20th day of the month following the month for which the return is filed.
  • A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
  • An annual return is due January 20th of the year following the year for which the return is filed.

Due dates that fall on Saturdays, Sundays, and state of Illinois holidays are moved to the next business day.

Sustainable Aviation Fuel Purchase Credit

From July 1, 2023, through December 31, 2032, sustainable aviation fuel (SAF) sold to or used by an air common carrier, certified by the carrier to be used in Illinois, earns a Sustainable Aviation Fuel Purchase Credit (SAFPC) in the amount of $1.50 per whole gallon of SAF purchased. Only that portion of each gallon of aviation fuel that consists of SAF, as defined in Section 3-87 of the Use Tax Act (35 ILCS 105/3-87), is eligible to earn the credit.

Complete Part A of Form ST-72, Sustainable Aviation Fuel Purchase Credit Form, when you file Form ST-70 to use SAFPC. The SAFPC used that you enter on Form ST-72 is applied as a credit on Line 17 of Form ST-70. Complete Part B of Form ST-72 to report SAF sold to or purchased by air common carriers.

For a sale or use of aviation fuel to qualify to earn SAFPC, taxpayers must retain in their books and records a completed copy of Form ST-70-PROD, Producer Certification of Sustainable Aviation Fuel (SAF), or an equivalent certification from the producer of the aviation fuel that the aviation fuel sold or used and for which SAFPC was earned meets the definition of sustainable aviation fuel under Section 3-87 of the Use Tax Act.

Purchasers must complete Form ST-70-C, Sustainable Aviation Fuel Purchase Credit Certification, to certify SAFPC used on a qualifying purchase. In addition, Form ST-70-C is used by purchasers and sellers to record the earning of SAFPC, the gallons of soybean oil feedstock purchased, and soybean oil feedstock-derived SAFPC used.

Special Recordkeeping and Reporting Requirement for Air Common Carriers

Air common carriers must retain copies of all ST-70-Cs in their books and records and annually submit copies of those certificates to IDOR.

Forms & Resources

  • Form ST-70, Aviation Fuel Sales and Use Tax Return  |  Instructions
  • Form ST-70-X, Amended Aviation Fuel Sales and Use Tax Return  |  Instructions
  • Form ST-71, Multiple Site Form  |  Instructions
  • Form ST-72, Sustainable Aviation Fuel Purchase Credit Form  |  Instructions
  • Form ST-70-C, Sustainable Aviation Fuel Purchase Credit Certification
  • Form ST-70-PROD, Producer Certification of Sustainable Aviation Fuel (SAF)
  • FY 2018-13-A, New Sales Tax Return for Sales of Aviation Fuel
  • FY 2020-03, New Requirements for Local Governments that Impose Local Tax on Aviation Fuel
  • FY 2023-23, New Sustainable Aviation Fuel Purchase Credit Enacted
  • See P.A. 101-10 and P.A. 101-604 for more details on the implementation of the Federal Aviation Administration guidelines on aviation fuel tax revenue.

Questions?