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S.F. No. 1280 - Modification of tax treatment of gasoline used as a substitute for aviation gasoline (First Engrossment)
 
Author: Senator Scott M. Jensen
 
Prepared By: Alexis C. Stangl, Senate Counsel (651/296-4397)
 
Date: March 6, 2017



 

 

Section

Provision

1

Adds a definition to the fuel tax chapter of statutes, defining “dealer of gasoline used as a substitute for aviation gasoline” as a person who sells gasoline on the premises of an airport to be dispensed directly into the fuel tank of an aircraft. 
 

2

Exempts from the fuel excise tax gasoline purchased by a dealer of gasoline used as a substitute for aviation gasoline. 
 

3

Applies the five cents per gallon aviation gasoline tax to gasoline used as a substitute for aviation gasoline. 
 

4

Provides that the aviation gasoline tax does not apply to gasoline purchased and placed in an aircraft fuel tank outside the state of Minnesota. 
 

5

Provides that the aviation gasoline tax is not a tax upon consumption by an aircraft. 
 

6

Exempts a licensed ambulance service from liability for the aviation gasoline tax. 
 

7

Requires gasoline taxpayers to include in their monthly reports to the Department of Revenue a statement of the number of gallons sold to a dealer of gasoline used as a substitute for aviation gasoline. 
 

8

Requires a person who buys gasoline from a dealer of gasoline used as a substitute for aviation gasoline and pays the tax on it, then uses it in motor vehicles, or sells it knowingly to a person for use in motor vehicles, to report this to the commissioner of revenue.
 

9

Requires a person claiming a graduated refund or credit to set forth in the claim form the total number of gallons of gasoline used as a substitute for aviation gasoline on which tax was paid during the calendar year. 
 

10

Adds purchasers of gasoline used as a substitute for aviation gasoline to the eligible claimants for refunds of aviation taxes paid and not used in motor vehicles or in aircraft.
 

11

Adds taxpayers who have paid aviation tax on gasoline used as a substitute for aviation tax, and airflight property tax, or is an aerial applicator, to the eligible claimants for refunds on a graduated basis. 
 

12

Exempts gasoline sold to a dealer of gasoline used as a substitute for aviation gasoline from the presumption that all gasoline in this state is intended for use in motor vehicles. 
 

13

Provides that revenues from excise taxes on gasoline used as a substitute for aviation gasoline are credited to the state airports fund and appropriated to the commissioner as needed.
 

14

Establishes recordkeeping and retention requirements for dealers of gasoline used as a substitute for aviation gasoline. 
 

15

Repeals a subpart of Minnesota Rules that describes who may claim refunds for gasoline used as a substitute for aviation gasoline, effective the day following final enactment.

All other provisions are effective for sales and purchases made after June 30, 2017.

 

 
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