A licensed aviation consumer required to file a monthly return and remit taxes to the Department pursuant to § 58.1-2230 shall not be required to remit tax to a supplier or distributor for purchases of aviation jet fuel.
Sales of aviation jet fuel to licensed aviation consumers
Va. Code Ann. § 58.1-2227, under Chapter 22. Virginia Fuels Tax Act..
Va. Code Ann. § 58.1-2227