Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 4. EXEMPTIONS
Article 1. General Exemptions
6357. Motor vehicle fuel—aviation gasoline. There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor vehicle fuel used in propelling aircraft, except aircraft jet fuel, the distributions of which in this state are subject to the tax imposed by Part 2 (commencing with Section 7301) of this division and not subject to refund.
History—Stats. 1957, p. 2020, in effect September 11, 1957, added "and the use tax when applicable to the storage, use or other consumption of such fuel" to second paragraph. Stats. 1959, p. 4570, operative October 1, 1959, added "and liquefied petroleum gas the use of which is subject to the tax imposed by Part 3 of this division,". Stats. 1969, p. 3226, in effect November 10, 1969, operative December 1, 1969, added ", except aircraft jet fuel," to the first paragraph. Stats. 1971, p. 2785, operative July 1, 1972, substituted "gross receipts from the sale of" for "gross receipts from the distributions of" in first sentence, added "used in propelling aircraft" in first sentence, deleted "and liquefied petroleum gas the use of which is subject to the tax imposed by Part 3 of this division", and limited the collection of sales and use tax by the controller to the tax on motor vehicle fuel used in propelling an aircraft which is subject to tax and refund under Part 2 of this division. Stats. 1972, Ch. 1408, effective December 27, 1972, rearranged the wording of the first paragraph and deleted the second paragraph.