Form Ft-1012 - Manufacturing Certification For Diesel Motor Fuel And Residual Petroleum Product Form Page 2
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2FT-1012 (7/03) (back)
(b) I certify that
% of the product is to be used
Part III — Residual petroleum product
for residential heating purposes. (This sale is exempt
I certify that all (100%) of the residual petroleum
from the petroleum business tax and the New York
product covered by this certificate is being delivered to
State sales tax but, if applicable, subject to local sales
the manufacturing site for use directly and exclusively
tax.)
in the production of tangible personal property for sale,
by manufacturing, processing, or assembly, and will
(c) I certify that
% of the product is to be used
not be consumed on the highways of this state. (This
for nonresidential (commercial) heating purposes.
sale is exempt from the petroleum business tax and the
(This sale is subject to the petroleum business tax at
New York State and local sales taxes.)
the nonresidential heating rate for residual petroleum
product and to the New York State and local sales
Part IV — Residual petroleum product
(If less than
taxes.)
100% of the product is to be used for manufacturing as
stated above, check this box and indicate the
(d) I certify that
% of the product is to be used
appropriate percentages (must total 100%) of use.)
for any other purposes than that stated above except if
you are a rate-regulated electric corporation using the
product in generators to produce electricity. (This sale
(a) I certify that
% of the product is to be used in
is subject to the petroleum business tax at the
the production of tangible personal property for sale as
commercial gallonage rate for residual petroleum
described above (must be supported by an engineering
product and to the New York State and local sales
study).
taxes, unless a valid exemption document is
completed and given to the supplier.)
General information
Diesel motor fuel is kerosene, crude oil, fuel oil and other
middle distillate, and also motor fuel suitable for use in the
This certificate can be used to claim exemption from the taxes
operation of a diesel engine. It does not include diesel product
(the petroleum business tax, diesel motor fuel tax, and sales
designated No. 4 diesel fuel, which is not suitable as a fuel used
and use tax) on unenhanced diesel motor fuel and residual
in the operation of a motor vehicle engine. It does not include
petroleum product as indicated on the front. You may use it for a
residual petroleum product (No. 5 or No. 6 oil). (See
single purchase or for blanket purchases of one specific type of
Notice N-89-63 for further definition of No. 4 diesel fuel.)
product.
Enhanced diesel product is the product that results from the
This certificate may not be used to purchase fuel for use in farm
addition of kerosene or any other substance or additive, such as
production; use Form FT-1004, Certificate for Purchases of
cetane improver, to fuel oil or other middle distillate that
Diesel Motor Fuel or Residual Petroleum Product for Farmers
improves or enhances the middle distillate’s performance in the
and Commercial Horse Boarding Operations.
operation of a motor vehicle engine of the diesel type, other
than the addition of a substance to No. 2 fuel oil for the purpose
Directly means the fuel must, during the production phase of a
of lowering the cloud point or pour point.
process, operate exempt production machinery or equipment, or
create conditions necessary for production, or perform an actual
This includes any product designated as diesel fuel, No. 1 diesel
part of the production process.
fuel, enhanced No. 2 fuel oil (the blended product that results
from the mixing of No. 2 fuel oil with kerosene or cetane
Exclusively means that all of the fuel is used entirely (100%) in
improver), No. 2 diesel fuel, and any similar industry designation
the production process.
commonly applied to a fuel used in the operation of a motor
Production includes the production line of the plant, starting with
vehicle engine of the diesel type.
the handling and storage of raw materials at the plant site and
Unenhanced diesel motor fuel is No. 2 fuel oil, kero-jet fuel,
continuing through the last step of production where the product
kerosene, water-white kerosene, and all diesel motor fuel that is
is finished and packaged for sale.
not enhanced diesel motor fuel.
Manufacturing is the production of tangible personal property
Residual petroleum product is the topped crude of refinery
that has a different identity from its ingredients.
operations including No. 5 fuel oil, No. 6 fuel oil, bunker C, and
Processing is the performance of any service on tangible
that special grade of diesel product designated No. 4 diesel fuel,
personal property that changes the nature, shape, or form of the
that is not suitable for use in the operation of a motor vehicle
property.
engine. This product is sometimes used for the production of
electric power, space heating, vessel bunkering, and other
Assembly is the coupling or the uniting of parts or materials as a
industrial purposes.
manufacturing process or a step in the manufacturing process
that results in a new product.
Need help?
Hotline for the hearing and speech impaired:
If you have access to a telecommunications device for the
Internet access:
deaf (TDD), contact us at 1 800 634-2110. If you do not
(for information, forms, and publications)
own a TDD, check with independent living centers or
community action programs to find out where machines are
available for public use.
Fax-on-demand forms: Forms are
available 24 hours a day,
Persons with disabilities: In compliance with the
7 days a week.
1 800 748-3676
Americans with Disabilities Act, we will ensure that our
lobbies, offices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have
Telephone assistance is available from 8:00
to
A.M.
questions about special accommodations for persons
5:00
(eastern time), Monday through Friday.
P.M.
with disabilities, please call 1 800 972-1233.
To order forms and publications:
1 800 462-8100
If you need to write, address your letter to:
NYS TAX DEPARTMENT
Business Tax Information Center:
1 800 972-1233
BUSINESS TAX INFORMATION CENTER
From areas outside the U.S. and
W A HARRIMAN CAMPUS
outside Canada:
(518) 485-6800
ALBANY NY 12227
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