Fuel Tax Law Compilation and Tax Exemption Forms

Tax Compilation

You can download an PDF document compilation of federal and state fuel taxes. This compilation is current as of November 1, 2020.

As a disclaimer, the information contained in this compilation is intended for use by DLA Energy employees. It is posted on the Web for public viewing for informational purposes only. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained in this compilation. Accordingly, the information in this compilation is provided with the understanding that it should not be used as a substitute for consultation with professional tax, legal or other competent advisers.

While DLA Energy has made every attempt to ensure that the information contained in this compilation has been obtained from reliable sources, DLA Energy is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this compilation is provided “as is,” with no guarantee of completeness, accuracy or timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied. In no event will DLA Energy or its employees or agents be liable for any decision made or action taken in reliance on the information in this compilation or for any consequential, special or similar damages. Certain links in this compilation connect to other websites maintained by third parties over whom DLA Energy has no control. DLA Energy makes no representations as to the accuracy or any other aspect of information contained in other websites.

Exemption Certificates

Certificate of Ultimate Purchase of Kerosene for Use in Noncommercial Aviation (Aviation Kerosene Only)(PDF): A tax exempt certificate for use in foreign trade and military aircraft refueling at military installations.

Certificate of Ultimate Purchase of Kerosene Used in Noncommercial, Nonexempt Aviation (PDF): A certificate for use by federal civilian agencies.

Certificate of State Use (Aviation Kerosene Only)(PDF): For tax-free sale of aviation kerosene only to state and local governments.

Vessel of War Exemption Certificate (PDF): An exemption certificate for use with JP4, JPTS and Jet B jet fuels.

Vessel of War/Foreign Trade Exemption Certificate for JP4, JPTS and Jet B - CASH Sales Only (PDF): For tax-free sale of JP4, Jet B and JPTS jet fuels only to foreign military aircraft and aircraft engaged in foreign trade. This is for cash sales only at military installations.

State and Local Government Exemption Certificate for JP4, JPTS and Jet B - CASH Sales only (PDF): For tax-free sale of JP4, Jet B and JPTS jet fuel only to state and local government aircraft. This is for cash sales only at military installations.

MOD Center Exemption Certificate for Kerosene (Retail Sales) (PDF): For tax-free sales of jet fuel at military installations to MOD centers.

Aircraft Museum Tax Exemption Certificate for Jet Fuel (PDF): For tax-free sale of jet fuel at military installations to aircraft museums.