Form St-100.10-I Instruction - Quarterly Schedule Fr - Sales And Use Tax On Qualified Motor Fuel And Diesel Motor Fuel - 2007
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1
2
3New York State Department of Taxation and Finance
Quarterly
Sales and Use Tax on Qualified Motor
Fuel and Diesel Motor Fuel
Schedule FR
For tax period:
Instructions
March 1, 2007, through May 31, 2007
Who must file
Sales of these qualified fuels are reported only in Step 1, Summary of
gallons sold under Non-taxable gallons sold, and as part of your gross sales
Vendors selling qualified fuel at retail or reporting tax on the self‑use of
in Step 2, Summary of gross sales and total credits.
such fuel must file Form ST‑100.10, Quarterly Schedule FR, to report tax on
their taxable sales and uses of these fuels during the period covered by the
Specific instructions
return.
Identification number and name
Qualified fuel means motor fuel or diesel motor fuel that is:
Print the sales tax identification number and legal name as shown on
• sold for use directly and exclusively in the engine of a motor vehicle; or
Form ST‑100, or on your business’s Certificate of Authority for sales and
use tax. If you file single pages (e.g., printed from Web site), please also
• sold by a retail gas station (other than water‑white kerosene sold
enter your sales tax identification number at the top of each page where
exclusively for heating purposes in containers of no more than twenty
space is provided.
gallons).
Reporting sales and self-use of qualified motor fuel and diesel
Retail gas station means a filling station where motor fuel or diesel motor
motor fuel
fuel is stored primarily for sale by delivery directly into the ordinary fuel
tank connected with the engine of a motor vehicle to be consumed in the
For Steps 3 through 5, reduce the amount of taxable gallons to be entered
operation of such motor vehicle. A retail gas station also includes a filling
on a jurisdiction line by the amount of any credits related to that jurisdiction.
station where motor fuel or diesel motor fuel is stored primarily for sale by
If the result is a negative number, precede it with a minus sign (‑).
delivery directly into the ordinary fuel tank connected with the engine of a
Entries in Columns C and D must include the total dollar value (or gallons,
vessel to be consumed in the operation of the vessel (e.g., a marina gas
where applicable) of taxable retail sales and self‑use of qualified motor fuel
station).
and diesel motor fuel for the period covered by this return. Report your
If a business qualifies as a retail gas station, any motor fuel or diesel motor
taxable sales (or gallons) and self‑use on the line for the jurisdiction in
fuel it sells (other than water‑white kerosene sold exclusively for heating
which the fuel is delivered to the customer or in which you use it.
purposes in containers of no more than twenty gallons) is qualified fuel and
• If you make sales of qualified motor fuel or diesel motor fuel at your
must be reported on this schedule.
place of business, you must report the sales on the line for the taxing
jurisdiction in which your business is located and compute the tax at the
Qualified fuel includes motor fuel and diesel motor fuel sold by vendors
rate in effect for that jurisdiction.
other than retail gas stations if the fuel is used directly and exclusively in
the engine of a motor vehicle (e.g., qualified fuel would include motor fuel
• If you deliver the qualified fuel to your customer, either directly or by
or diesel motor fuel sold by a distributor to a bulk purchaser who will use
common carrier, you must compute the tax at the rate in effect in that
the fuel exclusively in its fleet of rental cars). Any vendor of fuels that is not
jurisdiction.
a retail gas station must compute the sales tax due using the percentage
STEP 1 — Summary of gallons sold
rate method unless the purchaser gives the vendor a properly completed
Form ST‑121, Exempt Use Certificate, as explained in TSB‑M‑06(8)S, New
Guidelines on the Sales of Motor Fuel and Diesel Motor Fuel Subject to the
Taxable gallons sold — Motor fuel
Cents-Per-Gallon Sales Tax. If the vendor receives and accepts a properly
Enter the number of taxable gallons of qualified motor fuel sold in New York
completed Form ST‑121, the fuel is considered qualified fuel and the sale
State during the quarterly period for which this schedule is being filed.
must be reported on this schedule.
Separate your gallons sold into three categories: Regular, mid‑grade, and
premium. Include propane (dispensed into the fuel tank of a motor vehicle)
Sales of motor fuel or diesel motor fuel that is not qualified fuel must
in the Regular category.
be reported on the appropriate jurisdiction line on Form ST‑100, New
York State and Local Quarterly Sales and Use Tax Return. This includes
Taxable gallons sold — Diesel motor fuel
sales of fuel sold for commercial heating purposes, fuel sold for use in
Enter the total number of taxable gallons of qualified diesel motor fuel sold
manufacturing and sales by fixed base operators of aviation gasoline or
during the quarterly reporting period.
kero‑jet fuel for use in an aircraft.
Non-taxable gallons sold
There is a partial exemption from state and local sales taxes on the sale or
use of B20 biodiesel that is qualified fuel. If a jurisdiction currently imposes
Enter the combined total of non‑taxable gallons of qualified motor fuel
its local sales tax on qualified fuel using the cents‑per‑gallon method (listed
(combining regular, mid‑grade, and premium) and qualified diesel
in Step 4 of this schedule), the law provides that its cents‑per‑gallon rate
motor fuel sold during the quarterly reporting period. Include sales of
on the sale or use of qualified B20 is 80% of the regular rate that applies
E85, hydrogen, and CNG in this amount. See TSB‑M‑06(10)S for more
to qualified fuel. If a jurisdiction imposes its local sales tax on qualified fuel
information on the exemption from sales tax on these alternative fuels.
using the percentage rate method (listed in Step 5 of this schedule), the
STEP 2 — Summary of gross sales and total credits
local sales tax on sales of qualified B20 is determined by multiplying 80% of
the taxable receipt by the percentage rate for the jurisdiction.
Gross sales of motor fuel and diesel motor fuel
Sales and uses of qualified B20 are reported in Steps 3A, 4A, and 5 of this
Enter the total dollar amount of sales made for all types of qualified motor
schedule. See the instructions for Steps 3A, 4A, and 5, and TSB‑M‑06(10)S,
fuel and diesel motor fuel. Include exempt sales in this amount. Do not
Sales Tax Exemptions and Reductions for Certain Alternative Fuels
include the amount of sales tax collected. Include sales of E85, hydrogen,
Beginning September 1, 2006, for more information.
and CNG in this amount. See TSB‑M‑06(10)S for more information on the
Retail sales and uses of hydrogen, E85, and compressed natural gas (CNG)
exemption from sales tax on these alternative fuels.
that are qualified fuels are fully exempt from the state and local sales tax.
ST‑100.10‑I (3/07)
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