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number of gallons sold or used

Pege 4 PT-102-I (1/98)

Instructions for Form PT-102.2

1) List each registered distributor of diesel motor fuel, retailer

of heating oil only and distributor of kero-jet fuel only to

Diesel

Motor Fuel - Schedule of Transfers Out of

whom you sold diesel motor fuel if the diesel motor fuel

New York State and Sales in New York State for

excise tax was required to be imposed or passed through.

Enter the name and diesel motor fuel registration number of

Immediate Export

each such registered person and the number of gallons sold

Part I - Transfers Out of New York State

to each during the month. You do not have to enter the

address of such registered persons.

Prepare a separate Part I for each state and Canadian province.

2) Indicate as a separate item (“direct fueling of customers'

vehicles”) the total gallons you delivered into customers’

1) List the name and address of:

vehicles for use in the operation of such vehicles other than

a) each purchaser (other than a governmental entity) that is a

those delivered at filling stations whose gallons are not

distributor, wholesaler, service station, truck stop or other

included in your inventory. You do not have to list a

reseller of the diesel motor fuel in the other state or

customer if you only pump fuel directly into the customer’s

province;

vehicle(s). If you also deliver 500 gallons or more of diesel

motor fuel other than directly into a customer’s vehicle(s),

b) each purchaser (other than a governmental entity) that has

you must list that customer and report only gallons of diesel

acquired diesel motor fuel for purposes other than heating,

motor fuel delivered to that customer, other than those

production or farming; and

delivered directly into a customer’s vehicle(s) for use in the

c) your own facilities or facilities under your control outside

operation of such vehicle(s).

New York State to which you transferred diesel motor fuel,

3) Indicate as a separate item (“customers under 500 gallons”)

and the number of gallons of diesel motor fuel that you

the total gallons sold to customers who purchased less than

shipped or sold to each purchaser for purposes other than

500 gallons during the month. You do not have to list

heating, production or farming.

individually a customer to whom you sold less than 500

gallons of diesel motor fuel during the entire month.

2) Add the number of gallons shown in the Gallons column of

4) List all other customers not registered under the Diesel

Part I and enter the total on line a of Part I.

Motor Fuel Tax Law to whom you made taxable sales or

3) Enter on line b of Part I the number of gallons of diesel motor

sales if the diesel motor fuel excise tax was required to be

fuel that you shipped out of New York State and that you sold

passed through. Indicate the customer’s name and the

number of gallons of diesel motor fuel that you sold to each

to governmental entities.

during the month. If the customer is a reseller of the diesel

4) Enter on line c of Part I the number of gallons of diesel motor

motor fuel, other than a registered distributor of diesel motor

fuel that you shipped out of New York State for sale to

fuel, a retailer of heating oil only or a distributor of kero-jet

consumers for heating. farming or production purposes. Do not

fuel only, indicate the customer’s sales tax or federal

include gallons sold to governmental entities.

identification number; otherwise, indicate the customer’s

5) Add lines a, b and c and enter the total on line d of Part I.

address.

5) Add the number of gallons in the Gallons column.

Submit two copies of each Part I with your tax return.

The total number of gallons shown on this summary is not to be

indicated on any line of the tax return, Form PT-102.

Part II - Sales in New York State for Immediate Export

Prepare a separate Part II for each state and Canadian province.

Part II - Sales to Manufacturers for Use in

Manufacturing

For each transaction in which you sell diesel motor fuel within

Enter (1) the date you sold unenhanced diesel motor fuel for use

New York State to a distributor or dealer registered or authorized

in manufacturing without passing through the petroleum business

to conduct business in the other state or province for immediate

tax; (2) the customer’s name; (3) the customer’s address or

export to that state or province, upon which the tax has not been

identification number; and (4) the number of gallons sold for

passed through and for which you received a properly completed

manufacturing. Also include the total gallons you used for

Form FT-1

003, Statement

Cxportation

Diesel Motor Fuel

manufacturing.

Purchaser, enter (1) the name of the out-of-state distributor or

dealer; (2) the date shipped; (3) the name of the transporter; (4)

the loading point in New York State; (5) the code for each product

Add the number of gallons shown in the Gallons for Manufacturing

type: and (6) the number of gallons of each product type.

column of Part II and enter the total on line 28 of Form PT-102.

Submit two copies of each Part II with your tax return.

You must have Form FT-1012, Manufacturing Certification for

Diesel Motor Fuel and Residual Petroleum Product, on file to

cover such sales.

Instructions for Form PT-1 02.3

Part III

- Sales to Railroads for Use as Railroad Diesel

Diesel Motor Fuel - Summary of Taxable Sales,

Enter (1) the date you sold or used diesel motor fuel for use as

Sales to Manufacturers for Use in Manufacturing

railroad diesel without passing through the petroleum business

and Sales to Railroads for Use as Railroad Diesel

tax; (2) the customer’s name; (3) the customer’s address or

identification

number;

and (4) the number

Part I - Summary of Taxable Sales

as railroad diesel.

All sales that are subject to the diesel motor fuel excise tax are

subject to the petroleum business tax at the automotive rate,

Add the number of gallons shown in the Gallons column and enter

except for sales to a distributor of kero-jet fuel only.

the total in the gallonage box on line 47 of Form PT-102.

On the Summary of Taxable Sales, you must account for all sales

in the state that require the imposition or pass through of the

You must have Form PT-303, Certificate of Railroad Diesel, on file

diesel motor fuel excise tax as follows:

to cover such sales.

Instructions For Form Pt-102 - Tax On Diesel Motor Fuel, And For Supporting Schedules Page 4

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