New York – Amendments to Petroleum Business Tax Reimbursements

SALT Report 2518 – The New York Department of Taxation and Finance issued a memorandum that discusses recent amendments to the petroleum business tax reimbursement eligibility. Prior to the amendments, voluntary ambulance services, volunteer fire companies, volunteer fire departments, and volunteer rescue squads could only request reimbursements of the state excise tax and the state and local sales taxes.

However, the exemption now provides that these organizations can also request a reimbursement of the petroleum business tax for purchases of motor fuel and diesel motor fuel when used in vehicles that are owned and operated by these entities and used exclusively for the entity’s purpose.

To Claim the Reimbursement

Petroleum business tax – use Form AU-630, Application for Reimbursement of the Petroleum Business Tax

Excise tax – use Form FT-946/1046, Motor/Diesel Motor Fuel Tax Refund Application, and

State and local sales tax – use Form FT-500, Application for Refund of Sales Tax Paid on Petroleum Products

The amendments to the exemption apply to fuels purchased on or after June 1, 2013.

For Further Information

New York Department of Taxation and Finance – TSB-M-13(3)M