Free TC-109A, Aviation Fuel Tax Return - Utah

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Utah State Tax Commission

AV
TC-109A Rev. 6/09

Aviation Fuel Tax Return

IMPORTANT NOTICE: Please make address or name corrections to this return. If new locations are added or changes in ownership are made, contact the Tax Commission for appropriate forms/applications.

Name and address

Due date

Tax period

Account number

Check this box if this is an AMENDED return. Enter the amended period in the "Tax period" indicated above: If this will be your LAST return, enter the last day of business: Receipts
1. Aviation Fuel inventory at beginning of month (Utah refiners only) 2. Manufactured, compounded or blended 3. Transfers from motor fuel 4. Imported to Utah (attach form TC-110A) Exempt purchases by licensed distributor 5. (attach form TC-110E)
1 2 3 4 5

Example: Enter date like this 07 30 09 Continue Deductions
12 12. Utah tax paid purchases (same as line 6) Aviation Fuel inventory at end of month 13. (Utah refiners only) 13 14. Gallons sold to Federally Certificated Air Carriers 14 at Salt Lake International Airport (to TC-109FC)

15. TOTAL DEDUCTIONS (add lines 8 through 14) 15 16. TAXABLE GALLONS (subtract line 15 from 7) 16 17. Minimum tax per gallons (multiply line 16 by .04) 17 Gallons subject to the additional tax from form 18. 18 TC-110K1 (attach TC-110K1 & TC-110K2) Additional tax on gallons from line 18 above 19 19. (multiply line 18 by .05) 20. TAX SUBTOTAL (add lines 17 and 19) 21. 2% allowance for evaporation, handling and expense of collection (multiply line 20 by .02) 22. TAX TOTAL (subtract line 21 from 20)
20 21 22 23 24

6. Utah tax paid purchases (attach form TC-110B) 6 TOTAL AVIATION FUEL AVAILABLE 7 7. (add lines 1 through 6)

00 00 00 00 00 00 00

Deductions
8. 9. 10. 11. Exported from Utah (attach form TC-110D1 or TC-110D2) Qualified government sales (attach form TC-110G and copies of invoice) Exempt sales to licensed distributors (attach form TC-110F) Conversions to non-aviation fuel use (attach form TC-110J)
8 9 10 11

I declare under penalties by law that to the best of my knowledge this is a true and correct return.

23. Penalty and Interest TOTAL DUE (add line 22 and line 23) 24. File return, even if tax liability is ZERO for period)

Authorized Signature

Telephone

Date TC-109A Rev. 6/09

Return ENTIRE form, coupon, and payment to the Utah State Tax Commission

Tax Type Account number

Filing Period

Amount $ PAID
Make check or money order payable to the Utah State Tax Commission. Do not send cash. Do not staple check to this coupon. Put your account number on your check.

AVIATION FUEL TAX RETURN UTAH STATE TAX COMMISSION 210 N 1950 W SLC UT 84134-0540

Aviation Fuel Tax Return Instructions
Line 1. For Utah refiners only. Enter beginning refinery inventory of aviation fuel for the month. This should be the ending inventory of the previous month Aviation Fuel Return, line 13. Do not include aviation fuel inventories at branch locations. Line 2. Enter the total amount of aviation fuel manufactured or compounded or blended during the month. Line 3. Enter the total amount of aviation fuel transferred from motor fuel. This amount should be the same as line 11 of the Motor Fuel Return, form TC-109. Only fuel sold at airports for use in aircraft qualify as aviation fuel. Line 4. This line applies to all aviation fuel imported to Utah that you have title for as it enters the state. List all imports to Utah on Schedule A - Imports to Utah, form TC-110A and enter the total gallons on this line. Line 5. List all Utah purchases of aviation fuel from Utah-licensed distributors on Schedule E - Tax Exempt Purchases, form TC-110E and enter the total gallons on this line. All pages of Schedule E should be grouped and subtotaled by seller. Line 6. List all purchases of aviation fuel that have already been taxed by Utah (prior to the time of purchase) on Schedule B - Tax Paid Purchases, form TC-110B and enter the total gallons on this line and on line 12. Line 7. Add lines 1 through 6 and enter the total gallons on this line. Line 8. This line applies to all aviation fuel you exported from Utah that you (or your non-Utah licensed customer) have title for as it leaves the state. List your exports for sale in another state on Schedule D1 Exports from Utah, form TC-110D1. List non-Utah licensed customers' exports on Schedule D2 - Exports from Utah, form TC-110D2. Enter the combined total gallons of Schedule D1 and D2 on this line. Please attach duplicate copies of schedules D1 and D2 with your return. For each load of fuel listed on Schedule D2, you must complete a Proof of Exportation, form TC-112 and retain in your records. Line 9. List qualifying sales to government entities on Schedule G Exempt Sales to Government Entities, form TC-110G and enter the total gallons on this line. Attach a copy of the original sales invoice for each sale listed on Schedule G. Refer to Aviation Fuel Regulation for additional information. Line 10. List all Utah sales of aviation fuel to Utah-licensed distributors on Schedule F - Tax Exempt Sales, form TC-110F and enter total gallons on this line. All pages of Schedule F should be grouped and subtotaled by customer. Line 11. List all aviation fuel converted to non-aviation fuel use on Schedule J - Jet Fuel Conversion to Non-Aviation Fuel Use, form TC-110J, and enter the total gallons on this line. If converted to motor fuel, show this amount on line 3 of the Motor Fuel Return, form TC-109. If converted to special fuel, show this amount on line 4 of the Special Fuel Supplier Return, form TC-364. Line 12. Enter the amount shown on line 6. Line 13. For Utah refiners only. Enter ending refinery inventory of aviation fuel for the month on this line. The number of gallons reported on this line becomes next month's Aviation Fuel Return beginning inventory on line 1. Line 14. Enter total gallons of aviation fuel sold during the month to Federally Certificated Air Carriers at the Salt Lake International Airport. These gallons should be reported on TC-109FC, Aviation Fuel Tax Return for Sales to Federally Certificated Air Carriers at Salt Lake International Airport. Line 15. Add lines 8 through 14 and enter the total on this line. Line 16. Subtract line 15 from line 7 and enter the result on this line. Line 17. Multiply line 16 by .04. Round to the nearest whole gallon and enter on this line. Line 18. Gallons, from TC-110K1, subject to additional tax for aircraft that are NOT Federally Certificated Air Carriers for all-cargo or scheduled operations. For distribution purposes, you must attach forms TC-110K1 and TC-110K2. Line 19. Additional tax on gallons from line 18. Multiply line 18 by .05. Line 20. TAX SUBTOTAL (add lines 17 and 19). Line 21. 2% tax allowance for evaporation, handling and collection expense (muliply line 20 by .02). Line 22. TOTAL TAX (subtract line 21 from line 20). Line 23. If you want the Tax Commission to calculate applicable penalty and interest, skip this line. Interest will be assessed at the rate prescribed by law from the original due date until paid in full. Penalties will be assessed for failure to file and for failure to pay the amount due. If you want to calculate your penalty and interest, follow the instructions in Pub 58, Utah Penalty and Interest available at tax.utah.gov/forms. Line 24. TOTAL DUE. Add line 22 and line 23. Round to nearest whole dollars. Make check or money order payable to the Utah State Tax Commission and enter that amount in the Amount Paid box on the coupon at the bottom of the tax return. Do not send cash. Do not staple the check to the coupon. Do not separate the coupon - keep attached. Send the entire form, including coupon, and payment to Aviation Fuel Tax Return, Utah State Tax Commission, 210 North 1950 West, Salt Lake City, Utah 84134-0540. If you have questions, please call 801-297-2200 or 800-662-4335, if outside the Salt Lake City area. AMENDED RETURNS An amended return replaces the original return. The amended return must be completely filled out with the appropriate amended changes. After calculating tax due, remit only the additional tax due that was not paid with the original return. Aviation Fuel Tax Returns must be filed, even if no tax is due.