Form Ft-939 - Certificate Of Tax Exemption For A Qualified Indian Nation Or Tribe On Purchases Of Motor Fuel, Diesel Motor Fuel, And Cigarettes Page 2
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2FT-939 (7/03) (back)
Instructions
To qualify for exemption from state taxes, the Indian nation or tribe
It may be used to purchase motor fuel or diesel motor fuel
must:
(including heating oil) free of state taxes only when purchased from
a registered dealer operating a retail business on a qualified
• have a valid Form ST-119, Exempt Organization Certificate ,
reservation or a registered distributor who delivers to the nation or
issued by the New York State Department of Taxation and
tribe’s own facilities located on its qualified reservation. Under no
Finance; and
circumstances, however, may it be used to purchase fuel delivered
• purchase the products for nation or tribal government use and
to a retail service station.
not for resale; and
This certificate must be properly completed by an authorized
• take delivery of the products on one of the qualified
representative of the nation or tribe and given to each supplier at
reservations.
the time of the initial purchase from that supplier.
This certificate may be used only when the nation or tribe is the
Suppliers
direct purchaser and payer of record. Any bill, invoice, or receipt
A separate certificate is not necessary for subsequent purchases
given by the vendor must show the nation or tribe as the purchaser.
from that supplier provided that:
Payment must be from the funds of the nation or tribe.
• registered distributors or licensed cigarette agents making
This certificate may not be used by officers, employees, or
tax-exempt sales indicate the nation’s or tribe’s name, address,
members of the nation or tribe to exempt their individual purchases
and six-digit exempt organization number on each sales slip or
from New York State taxes. See Form DTF-801, Certificate of
billing invoice issued; and
Individual Indian Exemption from State Taxes on Property or
• registered dealers located on the reservation indicate the
Services Delivered on a Reservation , for information on exempting
following information on the log of tax-exempt sales they are
individual purchases from New York State taxes.
required to maintain:
Definitions
1) date the product is sold;
Motor fuel is gasoline, benzol, or other product suitable for use in
2) name and address of the nation or tribe;
the operation of a motor vehicle engine, except for kerosene and
3) reservation where product is delivered to the nation or tribe;
crude oil, unless the kerosene or crude oil is compounded or mixed
4) type and quantity of product sold;
with any other product or products that results in a mixture suitable
5) total sales price; and
for use in the operation of any motor vehicle engine.
6) any other pertinent information that would substantiate the
exempt sale.
Diesel motor fuel is kerosene, crude oil, fuel oil, and other middle
distillate and also motor fuel suitable for use in the operation of a
Once issued, the certificate is considered part of each order given
diesel engine. It does not include that special grade of diesel
to the vendor and remains in force until revoked by the qualified
product not suitable as a fuel used in the operation of a motor
nation or tribe or the Tax Department.
vehicle engine specifically designated No. 4 diesel fuel or No. 5 or
The vendor must certify that the sale was made on a qualified
No. 6 oil. (See Notice N-89-63 for further definition of No. 4 diesel
reservation. The vendor must also keep this exemption certificate
fuel.)
for at least three years after the due date of the last return to which
it relates or the date the return was filed, if later. Every vendor
Enhanced diesel product includes diesel fuel, No. 1 diesel fuel, and
accepting this certificate must maintain a method of associating
enhanced No. 2 fuel oil (the blended product that results from the
sales made to the qualified nation or tribe with the certificate on file.
mixing of No. 2 fuel oil with kerosene or cetane improver so as to
Vendors must also comply with all other record keeping
make fuel oil more suitable to operate in a motor vehicle diesel
requirements, as the books and records of the seller are subject to
engine).
audit by the Tax Department.
Cigarette is any roll for smoking made wholly or in part of tobacco
Credit for state taxes
or of any other substance, regardless of size, shape, or whether
Suppliers may take credit for these exempt sales on their
the tobacco or substance is flavored, adulterated, or mixed with
respective tax returns.
any other ingredient, the wrapper or cover of which is made of
paper or any other substance or material except tobacco.
Need help?
Qualified Indian reservations
Internet access:
(for information, forms, and publications)
• Allegany
• Poospatuck
• Cattaraugus
• St. Regis Mohawk (Akwesasne)
Fax-on-demand forms: 1 800 748-3676
• Oil Spring
• Shinnecock
Telephone assistance is available from 8:00
to 5:00
A.M.
P.M.
• Oneida
• Tonawanda
(eastern time), Monday through Friday.
• Onondaga
• Tuscarora
To order forms and publications:
1 800 462-8100
Qualified Indian nations or tribes
Business Tax Information Center:
1 800 972-1233
From areas outside the U.S. and outside Canada:
(518) 485-6800
• Cayuga
• Seneca
• Oneida
• Shinnecock
Hearing and speech impaired (telecommunications device for the deaf
(TDD) callers only): 1 800 634-2110 (8:00
to 5:00
eastern time).
A.M.
P.M.
• Onondaga
• Tonawanda Band of Senecas
Persons with disabilities: In compliance with the Americans with
• Poospatuck (Unkechauge) • Tuscarora
Disabilities Act, we will ensure that our lobbies, offices, meeting
• St. Regis Mohawk
rooms, and other facilities are accessible to persons with
disabilities. If you have questions about special accommodations for
Use of this certificate
persons with disabilities, please call 1 800 972-1233.
This certificate is not valid for purchases made for resale or for
If you need to write, address your letter to: NYS Tax Department,
purchases made and delivered off a qualified reservation.
Business Tax Information Center, W A Harriman Campus, Albany NY 12227.
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