New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 528 - Exemptions
Section 528.10 - Fuel sold to an airline for use in its airplanes
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1115(a)(9)
(a) Exemption.
Fuel sold to an airline for use in its airplanes is exempt from sales and use tax.
(b) Airline defined.
(c) Fueling and defueling charges.
Example 1:
A public authority which operates an airport requires that all fuel be tested and delivered by its agent. The agent charges the oil company for these services and the oil company passes these charges to its airline customers. These charges are exempt.
Example 2:
An airline has fuel in a storage tank which had been taken out of its airplanes and stored for future use. A service company at the airport charges the airline for fueling its airplanes with the stored fuel. The charges are taxable.