Form Mt-903-Fut - Fuel Use Tax Return Page 2
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2MT-903-FUT (1/97) (back)
Instructions for Completing MT-903-FUT
General Information — Carriers must report vehicles that are subject to
Line 12a – If you have prior fuel use tax credit, enter the amount needed
the New York fuel use tax either on Form MT-903-FUT or on their IFTA
to satisfy any fuel use tax liability shown on line 11. Include only fuel use
(International Fuel Tax Agreement) tax return filed with their base
tax credits for which you have not filed a claim for refund. Fuel use tax
jurisdiction. The following vehicles are subject to the New York fuel use tax.
credits may be applied against any fuel use tax liability on returns covering
a period that falls wholly within the following two years.
– motor vehicles that have two axles and a gross vehicle weight or
registered gross vehicle weight exceeding 26,000 pounds; or
Line 12b – If you have a prior unused truck mileage tax overpayment,
enter the amount needed to satisfy any fuel liability shown on line 11 less
– motor vehicles that have three or more axles regardless of weight; or
the amount of prior fuel use tax credits entered on line 12a. Truck mileage
– motor vehicles that are used in combination, when the weight of such
tax overpayments made after December 31, 1993, expire four years from
combination exceeds 26,000 pounds gross vehicle weight.
the date of the overpayment.
See Publication 538, Guide to Highway Use Taxes and Other New York
Line 12c – Add lines 12a and 12b.
State Taxes for Carriers, for a list of the vehicles exempt in New York State
Line 13 – Subtract line 12c from line 11. This is the amount of fuel use tax
from the fuel use tax.
due. If there is no fuel use tax due, enter ‘‘0’’ on this line.
A carrier that operates a vehicle subject to the fuel use tax, but not subject
Line 14 – Any tax due shown on line 13 that remains unpaid after the due
to IFTA, must report the vehicle on Form MT-903-FUT.
date of the return is subject to a penalty of $50 or 10% of the unpaid
A carrier that operates a vehicle in two or more IFTA jurisdictions must get
portion of the line 13 amount, whichever is greater.
an IFTA license if the vehicle is subject to the fuel use tax in any of the
In addition, failure to file returns and pay any tax due may result in criminal
IFTA jurisdictions in which the vehicle operates. A carrier that operates a
penalties under Article 37 of the Tax Law.
vehicle under an IFTA license should report the vehicle on its base
jurisdiction’s IFTA tax return.
Line 15 – Any tax due shown on line 13 that remains unpaid after the due
date of the return is subject to interest computed at the rate of 1% per
Line Instructions
month or any part of a month from such due date until the date the tax is
paid.
Line 1 – Enter the total miles traveled both in and outside New York State
by vehicles that entered the state during the reporting period. Include
Certification
mileage traveled by tractors with no trailers. Use whole miles.
Sign and date the return and enter your official title and telephone number.
Line 2 – Enter the total miles traveled in New York State by vehicles
Only the taxpayer or an authorized agent may sign the return.
during the reporting period. Include mileage traveled by tractors with no
Additionally, if anyone other than an employee, owner, partner or officer of
trailers, and mileage on the New York State Thruway. Use whole miles.
the business is paid to prepare the return, he or she is required to sign
and date the return and provide his or her mailing address and telephone
Line 3 – Divide line 2 by line 1, and enter the decimal ratio. Carry to the
number.
nearest four decimal places (e.g., .0001).
Line 4 – Enter the total gallons of fuel used in operations both in and
Calculating Alternative Rates
outside New York State by vehicles that entered the state during the
If you maintain substantiating records, you may compute the sales tax
reporting period. Use whole gallons.
components for diesel and other motor fuel based on the average price
Line 5 – Multiply the number of gallons on line 4 by the ratio on line 3,
per gallon of these fuels used during the reporting period, instead of
and enter the result. This is the number of gallons used in operations in
using the prevailing price sales tax component included in the tax and
New York State. Use whole gallons.
credit rates provided by the Business Tax Information Center. To
compute the sales tax components separately for diesel and other
Line 6 – Enter the total number of gallons of fuel purchased tax paid (fuel
motor fuel:
upon which New York State sales and fuel taxes have been paid) in New
York State during the reporting period for use in operations both in and
1. Determine the total cost of fuel used during the reporting
outside this state. Tax-paid fuel does not include fuel sold to another entity,
period, including federal, state and local taxes, but not
fuel put into a vehicle that is being reported by another (e.g., leased
including state or local sales taxes or any other taxes upon
vehicle), or fuel that has not been transferred to the fuel tanks of motor
which state and any local sales tax is not computed. For
vehicles. Use whole gallons only.
example, in New York State the diesel motor fuel tax and
the motor fuel tax are not included in the total cost of fuel.
Line 7a – If line 5 is greater than line 6, subtract line 6 from line 5. If line 6
is equal to or more than line 5, enter ‘‘0’’.
2. Divide this amount by the total number of gallons of fuel
you used in your operations (either in or outside New York
Line 7b – If line 6 is greater than line 5, subtract line 5 from line 6. If line 5
State) to arrive at the average price per gallon.
is equal to or more than line 6, enter ‘‘0’’.
3. Compute the sales tax component by multiplying the
The rates used for lines 8a, 8b, 9a and 9b are established by the
average price per gallon by 7% (rounding to the nearest
Commissioner of Taxation and Finance for each period. To get the rates
tenth of a cent; e.g., .08753
.088).
for any particular filing period, call the Business Tax Information Center
at 1 800 972-1233. Telephone assistance is available from 8:30 a.m. to
4. Subtract the sales tax component included in the tax/credit
4:25 p.m., Monday through Friday.
rate provided by the Business Tax Information Center, and
add the sales tax component that you computed.
If you maintain substantiating records, see Calculating Alternative Rates
for lines 8a, 8b, 9a, and 9b.
If the rates you calculated are different from the rates provided by the
Business Tax Information Center, indicate your rates in the boxes on
Line 8a – Multiply line 7a, column (a), by the tax rate provided by the
the corresponding line, and use them in computing your fuel use tax
Business Tax Information Center, and enter the result.
liabilities and credits.
Line 8b – Multiply line 7a, column (b), by the tax rate provided by the
Business Tax Information Center, and enter the result.
Privacy Notification
Line 8c – Add lines 8a and 8b.
The right of the Commissioner of Taxation and Finance and the Department of
Taxation and Finance to collect and maintain personal information, including
Line 9a – Multiply line 7b, column (a), by the tax rate provided by the
mandatory disclosure of social security numbers in the manner required by tax
Business Tax Information Center, and enter the result.
regulations, instructions, and forms, is found in Articles 8, 12-A, 13-A, 21, and 21-A of
the Tax Law and 42 USC 405(c)(2)(C)(i).
Line 9b – Multiply line 7b, column (b), by the tax rate provided by the
Business Tax Information Center, and enter the result.
The Tax Department will use this information primarily to determine and administer
the gas and diesel motor fuel, petroleum, highway use, and fuel use taxes under
Line 9c – Add lines 9a and 9b.
Articles 12-A, 13-A, 21, and 21-A of the Tax Law, and for any other purpose
authorized by law.
Line 10 – If line 8c is less than line 9c, subtract line 8c from line 9c. The
balance is the credit accrued this reporting period, and may be carried
Failure to provide the required information may result in civil or criminal penalties, or
both, under the Tax Law. In some cases, failure to provide the required information
forward and applied against any fuel use tax liability accrued within the
may result in denial, cancellation, or suspension of a registration as a distributor of
following two years. You may apply for a refund of this credit by filing
motor fuel or of a license as a terminal operator or importing/exporting transporter.
Form MT-907, Claim for Fuel Use Tax Refund, within 49 months from the
end of the reporting period covered by this report.
This information will be maintained by the Director of the Registration and Data
Services Bureau, NYS Tax Department, Building 8 Room 924, W A Harriman
Line 11 – If line 9c is less than line 8c, subtract line 9c from line 8c. This
Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside the U.S.
is the tax due this period.
and outside Canada, call (518) 485-6800.
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