Delaware Enacts Jet Fuel Tax

Jul 23, 2019

Delaware has enacted HOUSE BILL NO. 86; a $0.05 per gallon excise tax on jet fuel. Exemptions from tax are described under § 5172(b). The tax is imposed on the sale or delivery of jet fuel by a licensed aviation jet fuel supplier. All suppliers of jet fuel are required to obtain a license from the Delaware Department of Transportation. The legislation was enacted on July 17, 2019 but has a July 1, 2019 effective date. Notwithstanding the effective date, the Department of Transportation has not issued jet fuel supplier license applications, nor has it prepared a tax return or reporting guidelines. The full law can be found at