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A reminder of the paperwork required if you are eligible for tax exemptions in the US

Release date:
September 2022
An Air BP operator connects the fuel nozzle to an aircraft
If you are eligible for tax exemptions, always make sure Air bp has your eligible tax exemption certificates on file to ensure your purchases are exempted.


The main tax types that can appear on your invoices in the US are:


Federal-level taxes:

  • Federal Excise Tax
  • LUST (one cent per gallon federal tax imposed on taxable fuels sold nationwide) 


State-level taxes:

  • State Sales Tax (collected on all sales of tangible goods (and sometimes services)
  • Other state taxes include State Excise Tax, State Inspection Fee, environmental taxes, etc.


There are multiple and various conditions that determine if a given flight (e.g. commercial, international) or location (state/airport location) makes you eligible for a specific exemption. Therefore, it is crucial that you know your eligibility and have the necessary documentation (tax exemption certificates) to support that. If you are unsure of your eligibility, please contact us at taxairbp@bp.com.


In compliance with US tax rules and regulations, we kindly ask you to make sure you provide sufficient supporting documentation for all your tax exemption claims and regularly send through any renewed certificates you might have. bp can only set your account and invoices as exempt if the required supporting documentation files are received in time.


Sending these through prior to contract go-live provides an easier streamlined invoicing process with less disputes and faster payment. Failure to do so will lead to taxed invoices. 


What documentation is required?


Air bp collects the following Federal certificates at the end of each year so please make sure to complete and send through your applicable forms for next year via taxairbp@bp.com.   



FE2022 Commercial Aircraft Usage

FE2022 Foreign Waiver RA

FE2022 Non Taxable Use



FE2023 Commercial Aircraft Usage

FE2023 Foreign Waiver RA

FE2023 Non Taxable Use

Other applicable certificates include State, Canadian, Environmental and others. If you have any questions about which certificates you need to provide, feel free to contact us at taxairbp@bp.com


For more information on our locations in the US please click here