A credit or refund may be allowed for the excise tax on fuel used in commercial aviation (other than foreign trade).

Commercial aviation means the use of an aircraft in the business of transporting persons or property by air for pay. However, commercial aviation does not include any of the following.

• Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less unless the aircraft is operated on an established line.
• Any use exclusively for the purpose of skydiving.
• Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers of the group. The determination of whether an aircraft is available for hire by nonmembers is made on a flight-by-flight basis.

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