Instructions for Form Rmft-17 Schedule Lb - Ust/Eif Exempt Sales of Aviation Fuels, Kerosene, Diesel Fuel and Reporting of Non-exempt Aviation Fuel Sales

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Illinois Department of Revenue
Form RMFT-17 Schedule LB MyTax Illinois
Filing Instructions
General Information
Who must file this schedule?
Which non-exempt sales of aviation fuel must
be reported on this schedule?
You must file Form RMFT-17 Schedule LB, UST/EIF Exempt
Sales of Aviation Fuels, Kerosene, Diesel Fuel and Reporting
Aviation fuel is not tax-exempt if it is
of Non-Exempt Aviation Fuel Sales, if you are a licensed
for sale or use at airports that do not meet the
receiver who sells tax-exempt aviation fuel, kerosene, and/or
qualifications listed above; or
diesel fuel or sells non-exempt aviation fuel.
sold for a purpose other than use in aircraft
Which taxes and fees are reported on this
What is aviation fuel?
schedule?
For the purposes of this schedule, aviation fuel means
The Schedule LB is used to report:
aviation gasoline (AvGas) and jet fuel, including kerosene
Underground Storage Tank Tax (UST)
type jet fuel.
Environmental Impact Fee (EIF)
When is this schedule due?
Which sales of aviation fuel, kerosene, and/or
You must file this schedule with Form RMFT-5-US. Your
diesel fuel qualify as being tax-exempt?
return is due on or before the 20th day of each month for the
previous month’s activity.
Aviation fuel and kerosene are exempt if these products are for
Note: If the due date falls on a weekend or holiday, your
sale or use at airports with more than 170,000 operations per
year, located in cities of more than 1 million inhabitants, and
return, schedules, and payment are due the next business
day.
sold to or used by holders of certificates of public
convenience and necessity or foreign air carrier permits,
What records must I keep?
issued by the U.S. Department of Transportation, and their
You are required by law to keep records showing all
air carrier affiliates; or
purchases, receipts, sales, distributions, and use of fuel.
received at facilities owned or leased by the certificate or
What if I need additional assistance?
permit holders and used in their activities at these airports.
You may email us at
REV.MF@illinois.gov
or call our
Diesel fuel is exempt if it is
Springfield office weekdays between 8:00 a.m. and 4:30 p.m.
sold to a rail carrier registered under Section 18c-7201
at 217 782-2291.
of the Illinois Vehicle Code or recognized by the Illinois
Note: You may be asked to provide a Support ID for your
Commerce Commission as a rail carrier, and used directly
MyTax Illinois session. Each time you log into MyTax Illinois a
in railroad operations; or
new Support ID is created for that session. You can obtain the
consumed or used in the operation of ships, barges,
Support ID for your session by selecting View Support ID in
or vessels, all of which are used primarily in or for the
the Menu in the upper left corner of the screen.
transportation of property in interstate commerce for hire
on rivers bordering Illinois, if the diesel fuel is delivered
by a licensed receiver to the purchaser’s barge, ship, or
vessel while it is afloat upon a bordering river.
Specific Instructions
Schedule Features
Note: The new row will appear as the last entry on the
schedule, not as the entry following the copied row.
Instructions — The Instructions link at the top of each
Delete this Record – The Delete this Record icon appears to
schedule will open schedule-specific instructions.
the right of the Copy Row icon. Clicking this icon allows you to
Filter — The filter allows you to quickly find schedule entries
delete an entire row.
using key words or numbers. Enter the key word or number
Note: You cannot restore a row once it has been deleted.
into the Filter field and hit Enter. Schedule entries with the key
word or number will be displayed. To clear the filter, delete the
Schedule Entries
information in the Filter field and hit enter.
To import an electronic file of your schedules,
Show Errors/Show All — Clicking on the Show Errors link in
click the Import button in the upper right portion of the
the upper left corner of the schedule will filter your entries so
return,
that only those entries with an error remain. You may restore
click on Choose File,
all your entries at any time by clicking the Show All link.
select your import file, and
Copy Row — The Copy Row icon at the far left of each entry
click on Import.
allows you to copy all information from that row into a new row.
RMFT-17 Schedule LB Instructions (R-12/17)
Illinois Department of Revenue
Form RMFT-17 Schedule LB MyTax Illinois
Filing Instructions
General Information
Who must file this schedule?
Which non-exempt sales of aviation fuel must
be reported on this schedule?
You must file Form RMFT-17 Schedule LB, UST/EIF Exempt
Sales of Aviation Fuels, Kerosene, Diesel Fuel and Reporting
Aviation fuel is not tax-exempt if it is
of Non-Exempt Aviation Fuel Sales, if you are a licensed
for sale or use at airports that do not meet the
receiver who sells tax-exempt aviation fuel, kerosene, and/or
qualifications listed above; or
diesel fuel or sells non-exempt aviation fuel.
sold for a purpose other than use in aircraft
Which taxes and fees are reported on this
What is aviation fuel?
schedule?
For the purposes of this schedule, aviation fuel means
The Schedule LB is used to report:
aviation gasoline (AvGas) and jet fuel, including kerosene
Underground Storage Tank Tax (UST)
type jet fuel.
Environmental Impact Fee (EIF)
When is this schedule due?
Which sales of aviation fuel, kerosene, and/or
You must file this schedule with Form RMFT-5-US. Your
diesel fuel qualify as being tax-exempt?
return is due on or before the 20th day of each month for the
previous month’s activity.
Aviation fuel and kerosene are exempt if these products are for
Note: If the due date falls on a weekend or holiday, your
sale or use at airports with more than 170,000 operations per
year, located in cities of more than 1 million inhabitants, and
return, schedules, and payment are due the next business
day.
sold to or used by holders of certificates of public
convenience and necessity or foreign air carrier permits,
What records must I keep?
issued by the U.S. Department of Transportation, and their
You are required by law to keep records showing all
air carrier affiliates; or
purchases, receipts, sales, distributions, and use of fuel.
received at facilities owned or leased by the certificate or
What if I need additional assistance?
permit holders and used in their activities at these airports.
You may email us at
REV.MF@illinois.gov
or call our
Diesel fuel is exempt if it is
Springfield office weekdays between 8:00 a.m. and 4:30 p.m.
sold to a rail carrier registered under Section 18c-7201
at 217 782-2291.
of the Illinois Vehicle Code or recognized by the Illinois
Note: You may be asked to provide a Support ID for your
Commerce Commission as a rail carrier, and used directly
MyTax Illinois session. Each time you log into MyTax Illinois a
in railroad operations; or
new Support ID is created for that session. You can obtain the
consumed or used in the operation of ships, barges,
Support ID for your session by selecting View Support ID in
or vessels, all of which are used primarily in or for the
the Menu in the upper left corner of the screen.
transportation of property in interstate commerce for hire
on rivers bordering Illinois, if the diesel fuel is delivered
by a licensed receiver to the purchaser’s barge, ship, or
vessel while it is afloat upon a bordering river.
Specific Instructions
Schedule Features
Note: The new row will appear as the last entry on the
schedule, not as the entry following the copied row.
Instructions — The Instructions link at the top of each
Delete this Record – The Delete this Record icon appears to
schedule will open schedule-specific instructions.
the right of the Copy Row icon. Clicking this icon allows you to
Filter — The filter allows you to quickly find schedule entries
delete an entire row.
using key words or numbers. Enter the key word or number
Note: You cannot restore a row once it has been deleted.
into the Filter field and hit Enter. Schedule entries with the key
word or number will be displayed. To clear the filter, delete the
Schedule Entries
information in the Filter field and hit enter.
To import an electronic file of your schedules,
Show Errors/Show All — Clicking on the Show Errors link in
click the Import button in the upper right portion of the
the upper left corner of the schedule will filter your entries so
return,
that only those entries with an error remain. You may restore
click on Choose File,
all your entries at any time by clicking the Show All link.
select your import file, and
Copy Row — The Copy Row icon at the far left of each entry
click on Import.
allows you to copy all information from that row into a new row.
RMFT-17 Schedule LB Instructions (R-12/17)
Specific Instructions Continued
Note: If your import file contains too many errors, the system
Diesel fuel sold to exempt ships, barges & vessels
will not accept the import file. Review your file, make the
All sales of diesel fuel sold to ships, barges, or
necessary corrections, and follow the steps above to import
vessels that qualify for tax-exemption (see the
the corrected file.
General Information above) must be reported using
To manually enter the information onto the schedules,
this Product Use.
click on the Schedules tab in the upper left of the return,
Kerosene sold to exempt air carriers
click the button for the schedule you wish to enter, and
All sales of kerosene sold to an air carrier for use at
manually enter the information for each field.
an airport that qualifies for tax-exemption (see the
General Information above) must be reported using
Schedule LB Instructions
this Product Use.
Invoice date — Enter the month, day, and year of the sale as
Aviation fuel sold to exempt air carrier
reported on the invoice.
All sales of aviation fuel sold to an air carrier for use
Invoice number — Enter the invoice number for the sale as it
at an airport that qualifies for tax-exemption (see the
appears in your records.
General Information above) must be reported using
Name of carrier — Enter the name of the entity that delivered
this Product Use.
the product sold.
1-K kerosene sold to exempt air carriers
Bill of lading or manifest number — Enter the bill of lading
All sales of 1-K kerosene sold to an air carrier for use
or manifest number as it appears in your records.
at an airport that qualifies for tax-exemption (see the
Name of purchaser — Enter the name of the entity that
General Information above) must be reported using
purchased product from your business.
this Product Use.
Airport name (sale to air carriers only) — Enter the name
Aviation fuel sold to non-exempt air carrier
of the qualified airport where the tax-exempt fuel will be for
All sales of aviation fuel sold for the purpose of being
sale or use.
used in an aircraft at an airport that does not qualify
Note: See the General Information above for guidelines that
for tax-exemption (see the General Information
qualify an airport for tax-exemption.
above) must be reported using this Product Use.
Destination (Illinois cities only) — Enter the name of the
Note: If this Product Use is selected, the Product Type
Illinois city where the product was delivered.
selected must be either 125 – Aviation Gasoline
Destination State — This field is preset to USA – Illinois.
(AvGas) or 130 – Jet Fuel. Selecting any other
Product Type will create an “Invalid Product Type for
Note: Transactions in which the product was not delivered
product use identified” error in the Product Type field.
within the state of Illinois should not be reported on
Schedule LB.
Aviation fuel sold for purposes other than use in aircraft
Invoiced gallons — Enter the number of gallons sold as this
All sales of aviation fuel sold for any purpose other
amount appears in your records.
than use in an aircraft must be reported using this
Product Use.
Product Type — You must select one of the following product
Note: If this Product Use is selected, your Product
types:
Type must be either 125 – Aviation Gasoline
072 – Kerosene – Dyed
073 – Dyed 1-K reporting only
(AvGas) or 130 – Jet Fuel. Selecting any other
125 – Aviation Gasoline (AvGas)
Product Type will create an “Invalid Product Type for
130 – Jet Fuel
product use identified” error in the Product Type field.
142 – Kerosene – Undyed
Liability Date – The last date of the liability period for the
145 – Undyed 1-K reporting only
return being filed.
160 – Diesel Fuel – Undyed
Note: This field is automatically populated by the system.
228 – Diesel Fuel – Dyed
999 – Other
Other Product Type — Enter a description of the other fuel
product sold.
Note: This field is available for entry only if “999 – Other” is
selected in the Product Type field.
Product Use — You must select one of the following product
uses:
Diesel fuel sold to exempt railroads
All sales of diesel fuel sold to a rail carrier that
qualifies for tax-exemption (see the General
Information above) must be reported using this
Product Use.
RMFT-17 Schedule LB Instructions (R-12/17)

Download Instructions for Form Rmft-17 Schedule Lb - Ust/Eif Exempt Sales of Aviation Fuels, Kerosene, Diesel Fuel and Reporting of Non-exempt Aviation Fuel Sales

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