Form Pt-104.1/202.1 - Kero-Jet Fuel Consumed In New York State By Aircraft Page 2
ADVERTISEMENT
1
2PT-104.1/202.1 (5/05) (back)
Instructions
Line 2 - Enter the total gallons of kero-jet fuel purchased
Who must file this form
that were included in the measure of the
Use this form if you use kero-jet fuel to operate any
petroleum business tax (that is, total gallons on
aircraft that had a flight taking off from within New York
which the petroleum business tax has been paid).
State.
Line 3 - Subtract line 2 from line 1 and enter the result.
Exempt aircraft operator – Mark an X in the box if you
Enter any negative gallons in brackets. Transfer
meet the exemption criteria. This exemption applies to
the total gallons on line 3 to line 15 of either
periods beginning on or after June 1, 2005. For additional
Form PT-104 (for monthly filers) or Form PT-202
information, see TSB-M-05(2)M, Petroleum Business Tax
(for quarterly filers).
Exemption for Aircraft Operators Servicing Four or More
Cities Within New York State.
Send the information to:
The exemption from the petroleum business tax applies
NYS TAX DEPARTMENT
to all kero-jet fuel and aviation gasoline consumed in all of
TTTB/FACCTS FUEL UNIT
your aircraft for any locations in New York State (including
W A HARRIMAN CAMPUS
locations not providing intrastate service). In addition, if
ALBANY NY 12227-0250
the petroleum business tax on kero-jet fuel was assumed
For types of aircraft not listed in the table below,
by you, a credit or refund of the petroleum business tax is
submit a separate schedule to the Tax Department for
allowed.
each type of aircraft, giving the following information:
Report only kero-jet fuel on this form. You may report
1.
Description of aircraft — Indicate the manufacturer,
aviation gasoline and obtain a refund of the petroleum
model number, and type (cargo or passenger). If
business tax on Forms PT-351, Aircraft Fuel Consumption
the type is cargo, indicate the maximum carrying
Tax Return, and PT-351.1, Fuel Consumed in New York
capacity; if passenger, indicate the seating capacity.
State by Aircraft. If you are a distributor of motor fuel filing
Form PT-101, Tax on Motor Fuel, you may report aviation
2.
Construction — wide-body or narrow-body.
gasoline and obtain a refund of the petroleum business
3.
Number and type of engines (jet, propeller).
tax on Form PT-101.5, Aviation Gasoline Consumed in
New York State by Aircraft of Distributors of Motor Fuel.
4.
Systemwide average taxi-out time (from the start of
the engine at the loading gate to the release of the
If you do not provide regularly scheduled passenger
brake at takeoff, including waiting time).
service to four or more cities within New York State or
do not have nonstop flights between any four of those
5.
Major airports of departure in New York State.
cities, the exemption does not apply and the kero-jet
6.
Taxi-out time for each airport listed in item 5.
fuel consumed during takeoffs in New York State will be
7.
Fuel consumption per minute during taxi-out time as
subject to the petroleum business tax.
defined in item 4.
Column A - Enter the type of aircraft for each aircraft that
8.
Fuel consumed from the time the brake is released to
had a flight taking off from within New York
the first four minutes of flight (for narrow-body jets) or
State.
to the first five minutes of flight (for wide-body jets or
Column B - For each type of aircraft listed in column A,
propeller aircraft).
enter the number of flights taking off from
9.
Airports (cities) serviced by aircraft departing from
within New York State.
New York State airports.
Column C - For each type of aircraft listed in column A,
enter the number of gallons of kero-jet fuel
New York State
per departure from the table below. The
fuel consumption per departure
gallons per departure is the average fuel
consumed in taxiing from the loading gate to
Aircraft type
Gallons per departure
the takeoff area and in the takeoff, including
waiting time.
BAC-11
169
F-28
182
Column D - Multiply the number of flights in column B by
L-1011
727
the number of gallons in column C and enter
A-300
536
the result.
B-707
624
Line 1 - Add the gallons in column D and enter the total.
B-727
340
Enter 0 if you marked the box and you meet
B-737
229
the exemption criteria for an exempt aircraft
B-747
984
operator for the entire period. If you qualify for
B-757
366
the exemption for only part of the period, include
B-767
471
on this line the gallons consumed during the
DC-8
476
nonexempt period.
DC-9
247
DC-10
698
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form Pt-104.1/202.1 - Kero-jet Fuel Consumed In New York State By Aircraft - 1996
Financial
Form Pt-351.1 - Fuel Consumed In New York State By Aircraft - New York State Department Of Taxation And Finance
Financial
Form Pt-351.1 - Fuel Consumed In New York State By Aircraft - New York State Department Of Taxation And Finance
Financial
Form Pt-351.1 - Fuel Consumed In New York State By Aircraft - Department Of Taxation And Finance
Financial
Related Categories
Parent category: Financial