Aviation Fuel Tax

Aviation Fuel Dedication to the Transportation Trust Fund

Starting on January 1, 1990, the revenues of state taxes collected on sales of aviation fuel were dedicated to the Transportation Trust Fund, to be appropriated to Louisiana airports. In order to ensure the accuracy of the appropriation, LDR will now track and report the state sales tax revenues specific to sales of aviation jet fuel and gasoline. In order for LDR to correctly report these revenues, companies making taxable sales of aviation fuel must file the electronic sales tax return, the R-1029E, Electronic Sales Tax Return, and complete the schedule R-1029AF, Schedule AF Aviation Fuel – Sales and Use Tax.

Below are a series of common questions and answers for aviation fuel dealers and airports.

What is changing?

• Effective June 1, 2024, the state sales tax return for aviation fuel dealers and airports includes Form R-1029AF, Schedule AF Aviation Fuel – Sales and Use Tax, requiring the separate reporting of sales and purchases of aviation fuel.

Why is this change needed?

• Revenues of state taxes on aviation fuel sales have been dedicated to airports since 1990. Since aviation fuel is subject to sales tax, for many years, technology did not permit LDR to track aviation fuel revenues specifically. This technological barrier forced LDR and other parties to estimate aviation fuel revenues and appropriate the estimated amount to airports.
• LDR is now able to track aviation fuel revenues and provide an accurate accounting of the appropriation to be dedicated to the airports.

How do I file and pay?

• For those aviation fuel dealers or airports who currently file their sales tax returns electronically using the Louisiana Taxpayer Access Point (“LaTAP”), the only change is the requirement to complete an additional schedule.
• Aviation fuel dealers or airports that currently file using the paper Form R-1029 or those that do not remit sales tax at all must begin filing their sales tax returns electronically through LaTAP and complete the additional aviation fuel schedule. Taxpayers can register for LaTAP and/or add a sales tax account using the link below.
  • LaTAP (louisiana.gov)
• In order to provide aviation fuel information for the taxable periods from January 2024 through March 2024, please download and complete the R-1029AF, Schedule AF Aviation Fuel – Sales and Use Tax.
  • Once the schedule is completed, please email schedules to [email protected].
• Penalties will be assessed for failure to file and pay electronically.

Will this replace the aviation fuel dealer return?

• No. The additional aviation fuel schedule will not replace the required Form R-5347, Aviation Fuel Dealer Quarterly Return. Please continue to complete and submit that return, along with the additional aviation fuel schedule.

I sell aviation fuel and when I filed my sales tax return. I didn’t see the aviation fuel schedule. What do I do?

• If you make retail sales of aviation fuel and have no electronic access to the aviation fuel schedule, LDR may not be aware that you are an aviation fuel dealer.
• Please email LDR at [email protected]. Please include your company name and sales tax account number.
• LDR will contact you with additional instructions on how to complete and submit an aviation fuel schedule.

Who should I contact with other questions or concerns?

• Questions concerning this electronic filing mandate should be directed to email LDR at [email protected].