(a) As used in this section, "aviation fuel" refers to:
- (1) gasoline used to power an aircraft;
- (2) jet fuel; or
- (3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).
- (b) A transaction involving aviation fuel is exempt from the state gross retail tax.
As added by P.L.288-2013, SEC.31.