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New York State Department of Taxation and Finance

PT-302

Aviation Fuel Business Exemption

(6/03)

Certificate for Kero-Jet Fuel

This form may only be accepted by a distributor of diesel motor fuel or a distributor of kero-jet fuel only.

Purchasers and sellers: Read carefully before giving or accepting this certificate.

Sellers: You must include the petroleum business tax in all sales of kero-jet fuel unless the purchaser gives you a properly completed

exemption document at or before the time of delivery. Keep this certificate for at least three years.

Purchasers: You must complete this certificate and give it to the seller. Please type or print.

Name of seller

Name of purchaser

Street address

City

State

ZIP code

City

State

ZIP code

Seller’s certificate of authority number

Purchaser’s certificate of authority number

New York State fuel tax registration number

Check applicable box:

Single-purchase certificate

Date of delivery

Invoice or delivery ticket number

Gallons purchased or sold

Blanket certificate — will be considered part of any order given to you until revoked by written notice.

I, the undersigned, hereby certify that I am registered under Article 13-A of the Tax Law as an aviation fuel business or as a distributor of

diesel motor fuel, and that the kero-jet fuel being purchased is for consumption in my aircraft.

Signature of purchaser or authorized representative

Title

Date

Any person who attempts to use this form to evade taxes is subject to penalties as provided by the New York State Tax Law. Under

section 1812-f(1), this person shall be guilty of a misdemeanor; however, if the tax liability evaded is equal to or greater than $1,000, such

person would be guilty of a class E felony.

General information

Only a registered aviation fuel business or a registered distributor

petroleum business tax. An aviation fuel business or distributor

of diesel motor fuel may use this form to purchase kero-jet fuel for

must pay the petroleum business tax for kero-jet fuel that it

use in operating aircraft without the kero-jet fuel component of the

consumes in New York State.

Need help?

Internet access:

Telephone assistance is available from 8 a.m. to 5:55 p.m.

(for forms, publications, information)

(eastern time), Monday through Friday.

Business tax information: 1 800 972-1233

Persons with disabilities: In compliance with the Americans with

Forms and publications: 1 800 462-8100

Disabilities Act, we will ensure that our lobbies, offices, meeting rooms,

(Also see Internet access below.)

and other facilities are accessible to persons with disabilities. If you have

From areas outside the U.S. and outside Canada: (518) 485-6800

questions about special accommodations for persons with disabilities,

Fax-on-demand forms: 1 800 748-3676

please call 1 800 225-5829.

Hearing and speech impaired (telecommunications device for the

If you need to write, address your letter to: NYS Tax Department,

deaf (TDD) callers only): 1 800 634-2110 (8 a.m. to 5:55 p.m.,

Taxpayer Contact Center, W A Harriman Campus, Albany NY 12227.

eastern time).

Form Pt-302 - Aviation Fuel Business Exemption Certificate For Kero-Jet Fuel - New York State Department Of Taxation And Finance

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