Form Ft-1020 - General Information printable pdf download

FT-1020 (11/00) (back)

General information

Use this certificate to claim exemption from the taxes on diesel

— the selling price per gallon

motor fuel and propane under one or more of the designated

— the amount of local sales tax, if any

categories. You may use it for a single purchase or for blanket

Part III — Unenhanced diesel product includes kerosene, No. 2

purchases of one specific type of product.

fuel oil, and other fuels of the diesel type that have not been

Part I — Any airline may purchase kero-jet fuel exempt from the

enhanced.

diesel motor fuel tax and the state and local sales tax. Any airline

Enhanced diesel product is the product that results from the

(or other business) registered under Article 13-A as an aviation fuel

addition of kerosene or any other substance or additive (such as a

business or under Article 12-A as a distributor of diesel motor fuel

cetane improver to fuel oil or other middle distillate that improves or

or a distributor of kero-jet fuel only, may purchase kero-jet fuel

enhances the middle distillate’s performance in the operation of a

exempt from the petroleum business tax when buying from a

motor vehicle engine of the diesel type), other than the addition of

distributor of diesel motor fuel or a distributor of kero-jet fuel only.

kerosene or any other substance to No. 2 fuel oil, for the purpose

A purchase of kero-jet fuel from a distributor of kero-jet fuel only

of lowering the cloud point or pour point.

(that is, a fixed-base operator registered under Article 12-A who

Enhanced diesel product also includes any product designated as

sells kero-jet fuel at retail and only by direct delivery into the fuel

diesel fuel, No. 1 diesel fuel, enhanced No. 2 fuel oil (the blended

tank of any airplane) is exempt from the diesel motor fuel tax.

product that results from the mixing of No. 2 fuel oil with kerosene

Purchasers of kero-jet fuel for resale should use Form FT-1001,

or cetane improver), No. 2 diesel fuel, and any similar industry

Certificate of Sales Tax, Diesel Motor Fuel Tax and Petroleum

designation commonly applied to a fuel used in the operation of a

Business Tax Exemption for Interdistributor Transaction.

motor vehicle engine of the diesel type.

Part II — Any person who sells propane designated or destined for

Nonprofit organizations may no longer use this form to purchase

use as motor fuel should register as a liquefied petroleum gas fuel

heating oil. They must use Form FT-1021-A, Certification for

permittee using Form TP-128.3, Application for Registration/

Purchases of Unenhanced Diesel Motor Fuel or Residual

License/Permit as a Distributor of Motor Fuel, Importing/Exporting

Petroleum Product by Certain Exempt Organizations .

Transporter, Terminal Operator, or Liquefied Petroleum Gas Fuel

This certificate may not be used to purchase fuel for use in farm

Permittee , if the person does not otherwise have to register as a

production; use Form FT-1004, Farmer’s Exemption Certificate for

distributor of motor fuel. Once registered as a liquefied petroleum

Purchases of Diesel Motor Fuel .

gas fuel permittee, a person may sell propane as motor fuel and

must charge the motor fuel excise tax, the petroleum business tax,

Unenhanced diesel product purchased for use directly and

the petroleum testing fee, and the state and local sales taxes.

exclusively in the production of tangible personal property for sale

by manufacturing, processing, or assembly may be purchased

A vendor purchasing water-white kerosene must keep a log of

exempt from taxes using Form FT-1012.

sales of water-white kerosene used for home-heating purposes.

The vendor must get the following information for each sale:

Kerosene is exempt from the petroleum business tax unless it is

— the customer’s name and address

sold for use in a motor vehicle, used in a motor vehicle, or mixed or

blended with any other product to produce a diesel motor fuel,

— the date of sale

motor fuel, or residual petroleum product.

— the number of gallons purchased

Need help?

Telephone assistance is available from 8:30 a.m. to

Hotline for the hearing and speech impaired:

4:25 p.m. (eastern time), Monday through Friday.

1 800 634-2110 from 8:30 a.m. to 4:25 p.m. (eastern

time), Monday through Friday. If you do not own a

For business tax information, call the

telecommunications device for the deaf (TDD), check with

New York State Business Tax

independent living centers or community action programs

Information Center:

1 800 972-1233

to find out where machines are available for public use.

For general information:

1 800 225-5829

To order forms and publications:

1 800 462-8100

Persons with disabilities: In compliance with the

Americans with Disabilities Act, we will ensure that our

From areas outside the U.S. and

lobbies, offices, meeting rooms, and other facilities are

outside Canada:

(518) 485-6800

accessible to persons with disabilities. If you have

questions about special accommodations for persons with

Fax-on-demand forms: Forms are

disabilities, please call 1 800 225-5829.

available 24 hours a day,

1 800 748-3676

7 days a week.

If you need to write, address your letter to:

NYS TAX DEPARTMENT

Internet access:

TAXPAYER ASSISTANCE BUREAU

W A HARRIMAN CAMPUS

ALBANY NY 12227

Form Ft-1020 - General Information

Related Articles

Related forms

Related Categories