The term aviation gasoline means all special grades of gasoline that are suitable for use in aviation reciprocating engines and covered by ASTM specification D 910 or military specification MIL-G-5572.

Nontaxable Uses

The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser.

• On a farm for farming purposes (credit only).
• Export.
• In foreign trade.
• In military aircraft.
• Certain helicopter and fixed-wing air ambulance uses.
• By a nonprofit educational organization.
• By a state or local government.
• By an aircraft museum.
• In commercial aviation (other than foreign trade).

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