Indiana Form AVF-150 is the Aviation Fuel Excise Tax return used by retailers who sell or distribute aviation fuel to end users within the state of Indiana. Think of it as a mandatory monthly reporting tool: you use it to summarize the total gallons of aviation fuel (both aviation gasoline and jet fuel) you sold, subtract out the gallons that are exempt from the tax, calculate the tax due on the taxable gallons, and claim a collection allowance if you are filing and paying on time. This tax applies to gasoline used to power an aircraft, jet fuel, or synthetic substitutes used for those purposes. The form requires you to break down your sales into columns for Aviation Gasoline (Column A) and Jet Fuel (Column B), and it clearly outlines exactly how to calculate the state’s excise tax per gallon. Because this is an excise tax where you collect the tax on behalf of the state, filing this return on time is critical—so critical that the state requires you to file a return every month even if you had zero activity or zero sales during that period. You must keep exemption certificates (Form AVF-105) on file to back up any exempt transactions you claim on this return, such as sales to the federal government, the state of Indiana, the Indiana Air National Guard, common carriers, certain certified aerial agricultural applicators, or sales strictly for resale.
How To File Indiana AVF-150 Form
You must file your return and remit payment by the 15th day of the month following the reporting month. The state requires this return to be filed electronically via INTIME, which is the Indiana Department of Revenue’s e-services portal. Even if you have zero gallons sold for a particular month, you are still required to log in and file a zero return by the due date. The associated tax payment must also be remitted by electronic funds transfer by that same 15th-day deadline.
How To Complete Indiana AVF-150
Filing Period And Business Information Section
At the top of the form, enter the reporting month and year in the space provided (for example, “For the month of October, 2026”).
Then fill out the complete business identity block:
Legal Business Name: Enter the exact legal name of your business.
DBA Name (if applicable): Enter your “doing business as” name if you operate under a different name.
Address, City, State, And ZIP Code: Enter your business mailing address.
Federal Identification Number: Enter your business FEIN.
Indiana Taxpayer Identification Number: Enter your state-issued TID.
Telephone Number And Email Address: Enter current contact information so the Department can reach you if there are questions about your return.
Fuel Volume Section (Lines 1 Through 3)
In this section, you must separate your volume into two columns: Aviation Gasoline (Column A) and Jet Fuel (Column B). All volume entries should be rounded to the nearest whole gallon.
Line 1 (Total Gallons Sold For Period):
Enter the total number of gallons (both exempt and taxable) that you sold during the reporting month. Do this separately for Aviation Gasoline in Column A and Jet Fuel in Column B.
Line 2 (Total Exempt Gallons Sold For The Period):
Enter the total number of gallons you sold where the aviation fuel excise tax was not collected because the transaction qualified for a valid exemption. You must have a completed Form AVF-105 on file for these transactions. Do this separately for Column A and Column B.
Line 3 (Total Taxable Gallons Sold):
Subtract the exempt gallons on Line 2 from the total gallons on Line 1. The result is your total taxable gallons. Do this calculation straight down for Column A and straight down for Column B.
Tax Computation Section (Lines 4 Through 10)
This section combines your totals to calculate the actual money due.
Line 4 (Total Taxable Gallons):
Add your taxable Aviation Gasoline from Line 3, Column A to your taxable Jet Fuel from Line 3, Column B. Enter the combined total gallons here.
Line 5 (Aviation Fuel Excise Tax Due):
Multiply the total taxable gallons on Line 4 by the applicable tax rate. For periods after June 30, 2017, the rate is $0.20 per gallon. Enter the resulting dollar amount. (Note: A historical rate of $0.10 applied to periods before July 2017, but for current returns, use the $0.20 rate).
Line 6 (Collection Allowance):
You are allowed to keep a small percentage of the tax as a collection allowance, but only if you file the return and make the payment on time. If your return or payment is late, do not calculate this allowance; enter zero. If you are on time, multiply the tax amount on Line 5 by 0.016 (which is 1.6%). Enter this dollar amount on Line 6.
Line 7 (Net Aviation Fuel Excise Tax Due):
Subtract the collection allowance on Line 6 from the tax due on Line 5. Enter the net amount due.
Line 8 (Penalty Due):
If you are filing this return after the due date, you must calculate a penalty. The penalty is 10% of the tax amount shown on Line 5, or $5.00, whichever amount is greater. If you are filing on time, leave this line blank or enter zero.
Line 9 (Interest Due):
If you are paying late, you owe interest on the unpaid tax from Line 7. Interest is calculated daily starting from the original due date of the return. The formula is: take the annual interest rate, divide it by 365 to get a daily rate, multiply that by the number of days late, and multiply that result by the amount on Line 7. Enter the interest amount here.
Line 10 (Total Amount Due):
Add the net tax due on Line 7, the penalty on Line 8 (if any), and the interest on Line 9 (if any). This is the final total you must remit to the Department of Revenue via electronic funds transfer.
Signature And Certification
At the bottom of the form, you must certify that the information is true under penalties of perjury.
Signature: An authorized representative of the business must sign the form.
Date: Enter the date the form is signed.