Indiana Form AVF-1 is the state’s Aviation Fuel Excise Tax License Application—the registration form you use to get licensed with the Indiana Department of Revenue if you operate as a retailer that sells or distributes aviation fuel (such as aviation gasoline or jet fuel) to the end user in Indiana and places that fuel into an aircraft’s fuel supply tank. This matters because Indiana’s aviation fuel excise tax has applied since July 1, 2013, and licensed retailers are expected to collect the per-gallon excise tax from the end user (unless a valid exemption applies), then report and remit what they collected on a monthly Aviation Fuel Excise Tax Return (Form AVF-150) using the state’s online filing system. The return is due on the 15th day of the following month, and a return must be filed every month even when the tax due is zero—so the license is not just a one-time registration, it’s the start of an ongoing compliance routine that includes accurate gallon tracking, exemption certificate recordkeeping, and timely electronic payments. AVF-1 also ties your aviation-fuel tax account to the business’s ownership and responsible individuals (owners, partners, or corporate officers), which is important because the application warns that certain responsible parties can be personally liable for aviation fuel excise tax collected and withheld, and those amounts are treated like trust-fund taxes.
How To File Indiana Form AVF-1
- Print Clearly Or Type Everything. The application is processed faster when every field is readable and complete.
- Answer All Applicable Questions. Skipped items commonly delay approval and license issuance.
- Check For Any Outstanding Indiana Tax Liabilities. If the business—or certain owners/partners/officers—owe back taxes, approval can be delayed until issues are resolved.
- Sign Section B Correctly. The signature must come from an authorized person (owner, general partner, corporate officer, or resident agent). Unsigned applications aren’t accepted.
- Mail The Completed Application to:
Indiana Department of Revenue
Special Tax Division
P.O. Box 6080
Indianapolis, IN 46206 - Use The Provided Contact Channels If You Need Help Or Must Correct Something:
Phone: 317-615-2630
Fax: 317-615-2691
Email: [email protected]
How To Complete Indiana Form AVF-1: Line-By-Line Instructions
Best Practice: If something truly does not apply to your situation, write “N/A” instead of leaving it blank—especially where the form expects a response.
Form Title And Identification Lines (Top Of Page)
Indiana Department Of Revenue / Aviation Fuel Excise Tax / License Application / AVF-1 / State Form 55312 / (R5 / 7-24)
These lines identify the agency, tax program, and the version of the application. You do not fill anything in here—just confirm you’re using the correct application.
Departmental Use Only Area
Departmental Use Only
Leave this entire area blank.
License Number: ________
Leave blank. The state assigns this after approval.
Effective Date: ________
Leave blank. The state fills this in when your license becomes active.
Section A: Taxpayer Information
Section A: Taxpayer Information
This section is required for every applicant and collects your basic business identity details for the aviation fuel excise tax account.
Contact Line (Help Number)
A phone number is provided for help with the application. Use it if you’re unsure how to register or which details to provide.
Print/Type Instruction
You’re instructed to type or print clearly. Treat this as a requirement—illegible entries can slow processing.
Mail-To Block / Phone / Fax / Email
This block provides the mailing address and contact information. Use it exactly as shown when submitting the form or requesting assistance.
Line 1. Owner Name, Legal Name, Partnership Name, Corporate Name, Or Other Entity Name
Enter the legal name that matches your entity type:
- If you’re a sole proprietor, use your last name, first name, and middle initial.
- If you’re a corporation, use the name exactly as it appears on your corporate formation documents.
- If you’re a partnership with a recognized legal partnership name, use that name.
- If you’re a government agency, enter the proper agency name.
Line 2. Federal Employer Identification Number (FEIN)
Enter your FEIN.
If you have applied for an FEIN but have not received it yet, write “Applied For.”
(An FEIN is commonly required for partnerships and corporations and is also required in situations where you withhold federal income tax from employees.)
Line 3. Business Trade Name Or DBA
If you operate under a trade name (a “doing business as” name), enter that name here. If you do not use a trade name, enter “N/A.”
Line 4. Name Of Contact Person (Owner, Partner, Or Corporate Officer)
Enter the name of a person in your organization who can answer questions about fuel-tax matters and respond promptly to the department.
Line 5. Business Location (P.O. Box Numbers Cannot Be Used As Business Location Addresses)
Enter the physical location of the business:
- Street address (no P.O. Box here)
- City
- State
- ZIP Code
- County
Line 6. Mailing Address (City / State / ZIP Code / County)
Enter the address where you want official mail delivered. This can include a street address and/or P.O. Box as appropriate, plus:
- City
- State
- ZIP Code
- County
Line 7. Business Location Telephone Number
Enter your business phone number including area code. Add an extension if the business uses one.
Line 8. Fax Number
Enter your fax number including area code. If you do not have a fax number, enter “N/A.”
Line 9. Email Address
Enter an email address for the person who should receive messages related to fuel-tax matters.
Line 10. Indiana Taxpayer Identification Number (TID)
If your business is already registered for any Indiana tax under the same ownership, enter your 10-digit Indiana TID.
If you have never registered under this ownership, enter “N/A.”
Line 11. Check The Type Of Organization Of This Business
Check the single option that best describes the business:
- Sole proprietor
- Partnership
- Corporation
- LLC
- LLP
- Fed. Gov.
- Other Gov.
- Other (and specify what type)
Use “Other” only when none of the listed options fit, and clearly state the ownership type so the department can classify you correctly.
Line 12. All Corporations Answer The Following Questions
This line is for corporations only (domestic or foreign). If you are not a corporation, you should mark these items as “N/A.”
12A. State Of Incorporation
Enter the state where your Articles of Incorporation were filed.
12B. Date Of Incorporation
Enter the date the corporation was formed.
12C. State Of Commercial Domicile
Enter the main state where the business is managed and directed. This may be different from the state of incorporation.
12D. If Not Incorporated In Indiana, Enter The Date Authorized To Do Business In Indiana
If your corporation was formed outside Indiana, provide the date Indiana authorized your business to operate in the state.
12E. Accounting Period Year Ending Date
Enter the month and day the corporation closes its books (for example, 12/31 for a calendar-year business).
Line 13. Owner, Partners, Or Officers (Attach Separate Sheet If Necessary)
This table identifies the responsible individuals tied to the business. Social Security numbers are required.
Table Column: Social Security Number
Enter the SSN for each person you list.
Table Column: Last Name, First Name, Middle Initial
Enter each person’s legal name.
Table Column: Title
Enter the person’s role (for example: Owner, General Partner, President, Treasurer, Secretary, Authorized Officer).
Table Column: Street Address, City, State, ZIP Code
Enter the person’s home address.
Who You Must List (By Entity Type)
- Sole proprietorship: list the owner.
- Partnership: list each general partner.
- Corporation: list the corporate officers.
- Government agency/other ownership types: list the official officer(s) responsible for the organization.
Affiliate Note (If Applicable)
If there are affiliates connected to the registering entity (especially if tied to the trade/DBA name), be prepared to provide identifying details for the affiliate and responsible individuals, using an attached sheet if needed.
Ownership Change Reminder
If the company changes ownership or gets a new FEIN later, a new license application is required.
Section B: Signature Section
Section B: Signature Section
Every applicant must complete this section.
Certification Statement (Penalty Of Perjury)
By signing, you’re affirming the information you provided (and anything attached) is accurate and complete to the best of your knowledge.
Signature
Sign the application here.
Title
Enter the signer’s title (owner, partner, corporate officer, resident agent, etc.).
Date
Enter the date the form is signed.
Telephone Number
Enter a phone number where the signer can be reached.
Email
Enter the signer’s email address (or the best compliance contact email).
Who Must Sign
The signer must be an owner, general partner, corporate officer, or resident agent. If someone else signs without authority, the application may be rejected.
Liability Statement For Partners Or Corporate Officers
The form warns that partners or corporate officers can be personally liable for aviation fuel excise tax collected and withheld, and that these are treated as trust-fund taxes that are not wiped out in bankruptcy.
General Information And Ongoing Compliance Notes (Included With The Application)
What The Aviation Fuel Excise Tax Is And When It Started
The aviation fuel excise tax has been in effect since July 1, 2013.
Who Must Collect The Tax
A retailer selling or distributing aviation fuel to the end user within Indiana generally must collect the per-gallon excise tax.
Per-Gallon Tax Rate Table
- For periods July 1, 2013 through June 30, 2017: $0.10 per gallon
- For periods after June 30, 2017: $0.20 per gallon
Monthly Return Requirement (Form AVF-150)
Licensed retailers must file a monthly AVF-150 using the department’s online system, and must file every month even when the tax due is $0.
Monthly Due Date
Returns and payments are due on the 15th day of the month after the reporting month.
Electronic Payment Requirement
Retailers licensed for this program must remit taxes due via electronic funds transfer (EFT).
Important Processing Warnings
- Missing answers delay processing or license issuance.
- Illegible applications slow review.
- Unpaid Indiana tax liabilities tied to the applicant or key responsible people can delay approval.
- Follow the form’s section-by-section instructions to avoid rework.
Aviation Fuel Excise Tax FAQs (Plain-English Explanations)
What Counts As “Aviation Fuel”?
Aviation fuel includes gasoline used to power an aircraft, jet fuel, and certain synthetic substitutes used instead of gasoline or jet fuel.
Is Aviation Gas Or Jet Fuel Subject To Indiana’s 7% Sales Tax?
Aviation fuel (including aviation gasoline and jet fuel) is exempt from Indiana’s 7% gross retail (sales) tax effective July 1, 2013.
What Is The Excise Tax Rate?
Use the same per-gallon rate table shown above to determine the excise tax owed for the period.
Who Pays The Tax?
The end user pays the excise tax through the retailer when fuel is put into the aircraft’s fuel tank—unless the end user provides a valid exemption certificate to the retailer.
Can Aviation Fuel Be Bought Without Paying The Excise Tax?
Yes, but only for specific exempt purchasers or exempt transactions, including:
- U.S. government (or a federal agency/instrumentality)
- State of Indiana
- Indiana Air National Guard
- Certain FAA-certified aerial applicators performing agricultural operations
- Common carriers of passengers and freight
- Sales for resale only
Do You Send The Exemption Certificate To The State?
No. The retailer keeps exemption certificates in its own records for the periods in which exempt sales are claimed.
Do You Need To Be Registered To Put Aviation Fuel Into Aircraft Tanks For End Users?
Yes. A license application must be on file for each retailer that places aviation gasoline or jet fuel into an aircraft fuel supply tank.
Who Must File The Monthly Return?
A retailer that sells aviation fuel to an end user for use in an aircraft must charge and collect the per-gallon aviation fuel excise tax and report it on the monthly return.
Is There A Credit For Filing And Paying On Time?
A timely-filing credit is available when the tax is properly remitted by the due date; if the return or payment is late, the credit is not allowed and the full amount collected must be remitted.
What Happens If You File Or Pay Late?
Late filing or late payment can trigger penalties (including a minimum penalty rule), and knowingly failing to collect or remit can expose a person to a much larger penalty on uncollected tax.
Can You Pay By Credit Card?
Payments must be made by EFT (ACH debit or ACH credit), not by credit card.
Who Do You Contact For Help?
Questions are directed to the Special Tax Division’s Fuel Tax Section using the phone number and email listed in the contact block.
If you want, tell me your entity type (sole proprietor, partnership, corporation, LLC, government), and I’ll provide a clean example of how Lines 1–13 should look using placeholders—without adding any extra clutter.