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Page 2 of 2 FT-1014 (11/11)

Instructions

General information

Need help?

This certificate can be used to claim exemption from the

Visit our Web site at

petroleum business tax, diesel motor fuel tax, and NYS sales

• get information and manage your taxes online

and use tax on non-highway diesel motor fuel and residual

petroleum product for commercial purposes other than fuel

• check for new online services and features

used in manufacturing and farm production. The certificate may

not be used for sales to exempt not-for-profit organizations or

Telephone assistance

rate-regulated utilities producing electricity. You may use it for

a single purchase or for blanket purchases of one specific type

Miscellaneous Tax Information Center:

(518) 457-5735

of product. If the fuel is delivered into a single fuel tank but will

To order forms and publications:

(518) 457-5431

be used for different purposes, enter the percentage of fuel

Text Telephone (TTY) Hotline (for persons with

allocated for each item in Parts 1 and 2. This allocation must be

hearing and speech disabilities using a TTY):

(518) 485-5082

supported by an engineering study.

Persons with disabilities: In compliance with the

For farm production, use Form FT-1004, Certificate for

Americans with Disabilities Act, we will ensure that our

Purchases of Non-Highway Diesel Motor Fuel or Residual

lobbies, offices, meeting rooms, and other facilities are

Petroleum Product for Farmers and Commercial Horse

accessible to persons with disabilities. If you have questions

Boarding Operations.

about special accommodations for persons with disabilities, call

For manufacturing, use Form FT-1012, Manufacturing

the information center.

Certification for Non-Highway Diesel Motor Fuel and Residual

Petroleum Product.

For exempt organizations, use Form FT-1021-A, Certification

for Purchases of Non Highway Diesel Motor Fuel or Residual

Petroleum Product by Certain Exempt Organizations.

Definitions

Commercial gallonage means gallonage that:

• is non-highway diesel motor fuel or residual petroleum

product;

• is included in the full measure of the non-highway diesel

motor fuel component or the residual petroleum product

component of the petroleum business tax;

• does not and will not qualify:

— for the utility credit or reimbursement,

— as manufacturing gallonage,

— for the not-for-profit organization exemption, or

— as fuel used for heating/cooling; and

• will not be used and has not been used in the fuel tank

connecting with the engine of a vessel.

Non-highway diesel motor fuel means any diesel motor fuel that

is designated for use other than on a public highway (except

for the use of the public highway by farmers to reach adjacent

lands), and is dyed diesel motor fuel.

Highway diesel motor fuel means any diesel motor fuel which is

not non-highway diesel motor fuel.

Dyed diesel motor fuel means diesel motor fuel which has been

dyed in accordance with and for the purpose of complying with

the provisions of 26 USC 4082(a).

Residual petroleum product means the topped crude of refinery

operations including No. 5 fuel oil, No. 6 fuel oil, bunker C,

and the special grade of diesel product designated as No. 4

diesel fuel, that is not suitable for use in the operation of a

motor vehicle engine. This product is sometimes used for the

production of electric power, space heating, vessel bunkering,

and other industrial purposes.

Form Ft-1014 - Certification For Non-Highway Diesel Motor Fuel And Residual Petroleum Product Used For Commercial Purposes Page 2

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