News & Publications

FAA Proposes to Clarify Policy on Aviation Fuel Taxes

On November 21, 2013, FAA published notice of its intent to amend the Policy and Procedures Concerning the Use of Airport Revenue with regard to local taxes on aviation fuels.  By statute, local taxes on aviation fuels in effect after January 1988 are to be used only for airport purposes and state aviation programs.  The proposed changes would provide that the statutory limits (1) apply to both state and local aviation fuel taxes; (2) apply to any tax on aviation fuel, even if included in a broader tax on other products; (3) apply to taxes on aviation fuel dispensed at the airport, regardless of where the taxes are collected; and (4) apply to a new assessment or imposition of an aviation fuel tax, even if the tax could have been imposed before December 30, 1987.