Instructions For Form Au-630 - Application For Reimbursement Of The Petroleum Business Tax - New York State Department Of Taxation And Finance
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1
2New York State Department of Taxation and Finance
AU-630-I
Instructions for Form AU-630
(4/01)
Application for Reimbursement of the
Petroleum Business Tax
(7)
Consumers who purchase diesel motor fuel, motor fuel, or
Who may file
residual petroleum product, tax included, and who use the fuel
Businesses and consumers that are not registered under
in a manner that is not taxable under Article 13-A of the Tax
Article 12-A or Article 13-A of the Tax Law may use Form AU-630 to
Law (complete Schedule D).
apply for reimbursement of the petroleum business tax for motor
Diesel motor fuel includes kerosene, crude oil, fuel oil, or other
fuel, diesel motor fuel, and residual petroleum product.
middle distillate, and also motor fuel suitable for use in the
These businesses include:
operation of a diesel engine. Diesel motor fuel consists of two
(1) Retail filling stations selling:
subcategories:
— diesel motor fuel on which the petroleum business tax has
(1) Enhanced diesel motor fuel is any product specifically
been paid to a purchaser for residential heating (sold in
designated as:
containers of 10 gallons or less). Diesel motor fuel
– diesel fuel,
includes diesel fuel, No. 2 fuel oil, kerosene, etc.
– no. 1 diesel fuel, or
(complete Schedule A).
– no. 2 diesel fuel;
— diesel motor fuel or motor fuel on which the petroleum
business tax has been paid to New York State, its
– any like industry designation commonly used to
agencies, instrumentalities, or political subdivisions, or to
refer to a fuel used in the operation of a diesel
the United States, its agencies or instrumentalities
motor vehicle engine;
(complete Schedule B).
– the combined or blended product that has resulted
(2)
Wholesalers and jobbers of motor fuel who do not import or
from the act of enhancement. Enhancement is the
manufacture motor fuel but who purchase motor fuel, on
addition to fuel oil or other middle distillate of
which the petroleum business tax has been paid, and
kerosene or any other substance, such as a cetane
improver, that improves or enhances the diesel motor
— sell the motor fuel to New York State, its agencies,
fuel’s performance in the operation of a diesel engine.
instrumentalities, or political subdivisions, or to the
Enhancement does not include the addition of a
United States, its agencies or instrumentalities, or other
substance to No. 2 fuel if the resulting product is
exempt entities (complete Schedule B), or
invoiced and sold in good faith as No. 2 fuel oil.
— export motor fuel from New York State (complete
(2) Unenhanced diesel motor fuel that is all diesel motor
Schedule C).
fuel that is not enhanced diesel motor fuel. It includes
No. 2 fuel oil, kero-jet fuel, kerosene, marine gas oil,
Note: If you are a wholesaler or jobber as described above,
water-white kerosene (k-1), certain waste oils, etc.
but you are also registered under Article 12-A for diesel motor
fuel, you may use Form AU-630 to request reimbursement of
Motor fuel includes:
petroleum business tax on motor fuel. Any credit or refund
– gasoline (or any product commonly known or sold as
due you on the petroleum business tax on diesel motor fuel
gasoline or a blend of gasoline); and
must be claimed on your Form PT-100.
– benzol or other fuels (except diesel motor fuel) that are
(3)
Governmental entities that purchase diesel motor fuel, motor
suitable for use in a motor vehicle engine.
fuel, or residual petroleum product for their own use and
consumption (complete Schedule D).
Residual petroleum product is the topped crude of refinery
operations that includes products commonly designated by the
(4)
Operators of passenger commuter ferries (vessels providing
petroleum industry as No. 5 fuel oil , No. 6 fuel oil , and bunker C . It
mass transportation service as recognized by: the state of
also includes the special grade of diesel product designated No. 4
New York, or any of its agencies, instrumentalities, or political
diesel fuel , that is not suitable as a fuel in the operation of a motor
subdivisions, public corporations including a public
vehicle engine. Residual petroleum product may also include
corporation created pursuant to agreement or compact with
intermediate fuel oil (IFO), marine diesel, bunker oil, and many
another state or Canada; or by the United States of America
waste oils.
and any of its agencies and instrumentalities; or as
designated by the Tax Department based on industry or
An application for reimbursement must include all reimbursements
regulatory practice). No reimbursement is allowed for fuel that
claimed for the period beginning on the first and ending on the last
is not used in a mass transportation service.
day of the calendar month; however, you may include two or more
complete months in a single application. You must file separate
(5)
Organizations exempt under section 1116(a)(4) and
schedules if the rates for a month are different. You must file your
section 1116(a)(5) of the Tax Law that purchase unenhanced
application within two years after the date of the purchase.
diesel motor fuel or residual petroleum product for their own
use and consumption in a related business activity, provided
To claim reimbursement, you must produce the documentary proof,
that the unenhanced diesel motor fuel is not consumed on the
satisfactory to the Commissioner of Taxation and Finance, showing
New York State public highways or delivered by the supplier
that your supplier passed the tax through to you, and, if you sell to
to a filling station or into a tank equipped to dispense fuel into
customers, that the tax was not passed through to your customers.
the fuel tank of a motor vehicle. Such organizations must
The following documentation is required:
have been issued an exempt organization certificate
–
purchase invoices signed by your supplier showing the
(Form ST-119) by the New York State Tax Department
supplier’s name and address, your name and address, the date
(complete Schedule D).
of purchase (month, day, and year), number of gallons and type
(6)
Purchasers who use diesel motor fuel or residual petroleum
of fuel purchased, and that the tax was included in the
product directly and exclusively in the production of tangible
purchase price; or
personal property for sale by mining or extracting. The fuel or
–
for purchases of motor fuel, a properly completed Form FT-935,
product must be purchased or used on or after April 1, 2001,
Certification of Prepayment of Sales Tax and Payment of the
and must be delivered at the mining or extracting site and
Motor Fuel Tax and Petroleum Business Tax, or, for purchases
consumed other than on the highways. No reimbursement is
of diesel motor fuel, a properly completed Form FT-1000,
allowed for purchases of diesel motor fuel at a filling station.
Certification of Prepayment of Sales Tax and Payment of the
Diesel Motor Fuel Tax and the Petroleum Business Tax.
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