Aviation Fuel Tax Information
- What's New
- Definitions
- Who Must File an Aviation Fuel Tax Return
- How to File
- When to File
- Electronic Payment Options
- Interest and Penalties
Legislation directs a portion of the “Connecticut airport and aviation account” to Tweed-New Haven Airport
Beginning with the fiscal year that starts July 1, 2025, and each fiscal year thereafter, legislation directs that $1 million of the “Connecticut airport and aviation account’s funds” be used by the executive director of the Connecticut Airport Authority to address noise mitigation at Tweed-New Haven Airport. The legislation is effective from passage.
Tax is imposed on the first sale of aviation fuel
Aviation Fuel means, but is not limited to, products commonly known as jet fuel and aviation gasoline used to power an aircraft.
Company means a corporation, a partnership, a limited partnership, limited liability company, a limited liability partnership, an association or an individual, or a fiduciary thereof.
Quarterly period means a period of three calendar months beginning on the first day of January, April, July or October and ending on the last day of March, June, September or December, respectively.
Who Must File an Aviation Fuel Tax Return
This tax applies to (1) each company that distributes aviation fuel in the state and (2) each company that imports or causes to be imported aviation fuel into the state, for use or consumption in the state. Any such company must, on a quarterly basis, remit the tax on each first sale of aviation fuel it makes in Connecticut and on all such fuel it imports into Connecticut for use in the state. The tax, which is imposed at the rate of 15 cents per gallon, is effective July 1, 2025, with the first return and payment due October 31, 2025.
As such, companies that either makes first sales of aviation fuel in Connecticut or imports such fuel for use in Connecticut, or both, are likely subject to said tax and, therefore, must register with the DRS.
File Electronically
Form DRS-AVT, Aviation Fuel Tax Return, must be filed and paid electronically.
Click here to File, Pay, or Register Now on myconneCT!
Register for this tax by:
- Logging into myconneCT, click on the More… tab;
- On the Taxpayer Updates panel, click on the Add Additional Accounts and Locations hyperlink; and
- Select the Registering for additional accounts under the reason for registration and continue following the steps to complete the REG-1 application.
Please be advised that there is no registration fee for this tax.
Form DRS-AVT is due each calendar quarter by the last day of the month following the filing period shown on the return.
If the due date falls on a Saturday, Sunday, or legal holiday, the return will be considered timely if filed by the next business day. A return must be filed if no tax is due.
If Form DRS-AVT is filed late or all the tax due is not paid with the return, see Interest and Penalties to determine if interest and penalty must be reported with this return.
Visit myconneCT to make an electronic payment. After logging into myconneCT, find your tax account on the Summary screen, select the Make a Payment link and choose your payment method.
- Pay by Direct Payment: Using this option authorizes DRS to electronically withdraw a payment from your bank account (checking or savings) on a date you select up to the due date.
- Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and may elect to cancel the transaction. Your payment will be effective on the date you make the charge.
At the end of the transaction, you will be given a confirmation number for your records. As a reminder, even if you pay electronically, you must still file your return by the due date. Tax not paid on or before the due date will be subject to penalty and interest.
In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.
Interest
If the business does not pay the tax when due, it will owe interest at the rate of 1% per month or fraction of a month until the tax is paid in full.
Interest on underpayment or late payment of tax cannot be waived.
Penalties
The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater.