Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

557.0000 TRANSPORTATION CHARGES—Regulation 1628

Annotation 557.0285

557.0285 Into-Plane Fees. Into-plane fees represent a charge to a retailer of aviation fuel by an airport agent to deliver or cause fuel to be delivered directly into a purchaser's aircraft from a storage facility at the airport. The transportation of the fuel is not by facilities of the retailer of the fuel. Also, the retailer is not selling the fuel at a "delivered price" as defined in Regulation 1628(b)(1). Rather, the price for the fuel is agreed upon and the separately stated amount representing the charge for the transportation of the fuel directly to the purchaser is added to that price, with any increase or decrease in the actual cost of transportation being borne by or credited to the customer. If the retailer of the fuel separately states such transportation charges in an amount that does not exceed the amount charged by the airport, the fees are for transportation which is excludable from the retailer's taxable gross receipts. 7/3/96.