Fuel sold to licensed distributors

From the 2024 DOR Tax Exemption Study

82.42.030(7) - Fuel sold to licensed distributors Description Aircraft fuel sold to a licensed aircraft fuel distributor is exempt from the aircraft fuel tax. Purpose To avoid double taxation. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.013 $0.013 $0.013 $0.012 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. These taxes must be exemption collected only once. Without this exemption, taxes would be collected and then refunded. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions These taxes must be collected only once; therefore, revenues would not increase. Data Sources - Department of Licensing, Fuel tax data - Transportation Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Other Year Enacted: 2013 Primary Beneficiaries: Aircraft fuel distributors Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 354