PPT-40
SCHEDULE A
PETROLEUM CONSUMED OR DEEMED CONSUMED
(1-01)
BY AIRCRAFT IN NEW JERSEY
FOR QUARTER ENDING _____________________
Identification Number:____________________________________________________________
(C)
(D)
(A)
(B)
(E)
(F)
Total Gallons of Petroleum
Factor
Type of Aircraft
Number of Flights
Total Gallons of Petroleum
Total Petroleum Consumed
Consumed in New Jersey
Not Entirely Within New
(see instructions)
Consumed on Flights
(D) + (E)
(B) x (C)
Jersey
Entirely Within
(see instructions)
New Jersey
TOTAL GALLONS of Petroleum Consumed or Deemed Consumed in New Jersey. Round to
nearest gallon. (Add Column F Amounts and Enter Whole Gallons on Form PPT-40, Line 8, Column A)
SCHEDULE “A” INSTRUCTIONS
Aviation fuel consumed in flights originating and terminating in New Jersey are subject to tax. Aviation fuel used by common carriers in interstate or
foreign commerce is not subject to tax except for the portion of the fuel used and consumed in New Jersey. The use and consumption of aviation fuel
for flights taking off from New Jersey and landing outside the State is determined to be (a) fuel consumed in taxing from the loading gate to the take-
off area, and (b) fuel consumed in “take-off”. Fuel consumed outside New Jersey is not taxable.
Column A -
Enter the type of aircraft.
Column B -
Enter the number of flights where take-offs are in New Jersey and landings are outside New Jersey.
Column C -
Enter the factor (gallons of fuel) based on the type of aircraft in Column A from the chart below.
Column D -
Multiply Column B by Column C. This is the amount of petroleum deemed to be consumed in New Jersey.
Column E -
Enter the total gallons of petroleum consumed on flights entirely within New Jersey (i.e., all fuel consumed during a flight
that originates and terminates in New Jersey).
Column F -
Add Column D and Column E.
Total Gallons -
Total Column F. Enter the total on form PPT-40, Line 8, Column A. Round to nearest gallon.
The following chart indicates the standard aircraft fuel consumption to be used in calculating fuel consumed, for Column C.
Aircraft Type
Taxi Fuel
Take-Off Fuel
Total Fuel
Aircraft Type
Taxi Fuel
Take-Off Fuel
Total Fuel
BAC-11
69
100
169
B737
89
140
229
F-28
77
105
182
B747
355
629
984
L-1011
252
475
727
B757
136
230
366
SST
720
1360
2080
B767
156
315
471
A-300
156
380
536
DC-8
216
260
476
B707
234
390
624
DC-9
77
170
247
B727
120
220
340
DC-10
198
500
698