Indiana Form AVF-105, officially titled the Aviation Fuel Excise Tax Exemption Certificate, is a critical financial document utilized by specific individuals and businesses to legally bypass the state excise tax on aviation fuel. When fuel is purchased with the strict intention of being placed directly into the supply tank of an aircraft, eligible buyers use this form to prove their tax-exempt status under state regulations. The document serves as a binding legal certification, signed under penalties of perjury, ensuring that the buyer meets the rigorous criteria required for tax-free purchases. Misusing this certificate, whether through intentional fraud or simple negligence, carries serious consequences, including the potential for heavy taxes, accumulated interest, and severe civil or criminal penalties levied against the individual or the represented business entity. By standardizing this exemption process, the state revenue department ensures that only qualified entities—such as government agencies, common carriers, and certified agricultural operators—benefit from the financial relief.
How To File Indiana Form AVF-105?
Unlike traditional tax returns, you do not mail this completed certificate directly to the state revenue department. Instead, you must present the finalized form directly to the vendor or seller from whom you are purchasing the aviation fuel. The seller is legally required to keep this exemption certificate securely on file to validate and support the tax-exempt sale during any future audits. If you are an out-of-state buyer, be aware that the state retains the right to verify your registration status independently after the transaction.
How To Complete Indiana Form AVF-105
Name of Purchaser: Write the full legal name of the individual or the registered business entity buying the fuel.
Business Address: Enter the complete physical street address, city, state, and ZIP code where the business is officially located.
Indiana Registered Retail Merchant Details: If you are registered in the state, input your 10-digit Taxpayer Identification Number (TID) and your 3-digit Location Number (LOC) exactly as they appear in the upper-right corner of your merchant certificate.
State ID Number And State Of Issue: Buyers not registered with the local revenue department must supply their specific state tax ID number along with the name of the issuing state.
Alternative Identification For Haulers: If you lack both standard state IDs and operate as a public transportation hauler under another carrier’s authority, you must write your Social Security Number or federal identification number on the State ID Number line.
Purchase Exemption Frequency: Check the appropriate box to declare whether this certificate applies to a single, one-time fuel purchase or serves as a blanket exemption for ongoing, continuous transactions.
Type Of Exemption Claimed: Select the specific category that qualifies you for the tax break by checking one of the six available boxes:
- United States Federal Government: Check this box and write the exact name of the federal agency; remember to use your federal identification number (FID) instead of a state ID in the earlier section.
- The State Of Indiana: Select this if the purchase is made directly by the state government.
- The Indiana Air National Guard: Check this box if the fuel is exclusively for this specific military branch.
- Common Carrier Of Passengers Or Freight: Choose this option if your primary business involves transporting people or cargo for hire.
- Certified Aerial Applicator: Select this if you hold a current FAA 14 CFR Part 137 certification and perform agricultural operations.
- Sales For Resale Only: Check this box if you are a vendor purchasing the fuel strictly to sell it to another party.
Printed Name: Print the first and last name of the authorized person signing the document.
Title: Provide the official job title or position of the signer within the company.
Signature Of Purchaser: Provide a physical signature to legally certify the document under perjury penalties.
Date: Write the current date the form is being signed.
Email: Fill in a valid email address for digital communication.
Telephone Number: Provide a primary contact number so the seller or state authorities can reach you if questions arise.