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whether or not subject to sales tax* and all motor fuel and diesel

To compute taxable self-use of motor fuel, multiply your purchase

motor fuel reported as used during the period.) Do not include this

price by the number of gallons you removed from inventory and used

credit amount in Step 5 on Form ST-101.

(excluding the New York State and New York City motor fuel tax per

gallon). If you are a manufacturer or refiner of motor fuel, compute

* Exception: Registered motor fuel or diesel motor fuel distributors making

the tax due based on your normal selling price to others (excluding

sales in bulk (i.e., sales through a marketing location other than a retail

service station) should report the credit for prepaid sales tax on motor fuel or

only the New York State and New York City motor fuel tax).

diesel motor fuel sold to exempt purchasers or delivered out of state to their

Column D - Diesel Motor Fuel Taxable Sales and Self-Use

customers on Form FT-945/1045, Parts I and II , lines 10 and 17, respectively.

Report your total sales of diesel motor fuel subject to New York

Since regional average retail sales prices are revised yearly and are

State and local sales taxes, and total purchases subject to tax as a

subject to revision during the year, you may have to compute your

result of self-use. Round the amount to the nearest dollar.

credit or credits for prepaid sales tax based on more than one

To compute your taxable sales of diesel motor fuel:

regional average retail sales price. Credit should be taken according

• subtract the sales tax per gallon from the pump (selling) price;

to the applicable prepayment stated in the certifications your

• subtract the 8 cents-per-gallon New York State diesel motor

suppliers gave you.

fuel tax; and

You must keep records to substantiate the payment of prepaid sales

• multiply the result by the number of taxable gallons sold.

tax to your suppliers for at least three years after filing this return and

make these records available upon request by the Commissioner of

This calculation must be done for each jurisdiction and for each

Taxation and Finance.

pump (selling) price of the diesel motor fuel.

Refunds Received or Requested (Boxes 10 and 13)

To compute taxable self-use of diesel motor fuel, multiply your

purchase price by the number of gallons you removed from inven-

Enter in the appropriate box the total amount of any refunds you

tory and used (excluding any New York State diesel motor fuel tax).

have requested for the prepaid sales tax reported in Boxes 9 and 12.

If you are a manufacturer or refiner of diesel motor fuel, compute the

You must include in these boxes all refunds you have requested,

whether or not you have received these amounts.

tax due based on your normal selling price to others (excluding only

the New York State diesel motor fuel tax).

Net Credit (Boxes 11, 14, and 15)

Column F - Sales Tax

For each column, subtract the requested refund amount from the

The amount of tax to report for each jurisdiction is the greater of the

prepaid sales tax amount and enter the difference. Add the net

following: the tax computed by multiplying the total of Column C and

credit for motor fuel from Box 11 to the net credit for diesel motor fuel

Column D by the tax rate entered in Column E; or the amount

from Box 14 and enter the total in Box 15, Column F.

actually collected. Enter the greater amount in Column F.

Adjusted Tax (Box 16)

Column Totals (Boxes 1, 4 and 8)

Subtract the amount in Box 15, Column F, from the amount in Box 8,

Column F, and enter the result in Box 16. Also enter this adjusted

Add the amounts reported in Columns C, D, and F, plus any amounts

tax amount on Form ST-101, Page 2, in Box 2.

for additional jurisdictions reported on separate sheets. Enter the

total of Column C in Box 1, the total of Column D in Box 4, and the

If the amount of credit in Box 15 is greater than the amount of tax in

total of Column F in Box 8.

Box 8, the adjusted tax amount in Box 16 will be negative. You

Subtract Self-Use (Boxes 2 and 5)

should identify this as a negative amount by enclosing the amount in

In Box 2, enter the amount of self-use that was included in the

parentheses.

amounts reported in Column C. In Box 5, enter the amount of self-use

Filing this Schedule

that was included in the amounts reported in Column D. These

amounts are not eligible for the vendor collection credit and will be

File a completed Schedule FR and any other attachments with

subtracted from Boxes 1 and 4 to determine your eligible sales.

Form ST-101, New York State and Local Annual Sales and Use Tax

Motor Fuel and Diesel Motor Fuel Taxable Sales (Boxes 3 and 6)

Return , by the due date. Keep a copy of your completed return for

Subtract the amount in Box 2 from the amount in Box 1 and enter the

your records.

result in Box 3. Subtract the amount in Box 5 from the amount in

Need Help?

Box 4 and enter the result in Box 6.

Vendor Collection Credit Allowance (Box 7)

For information, call the Business Tax Information Center at

Add the amount in Box 3 to the amount in Box 6 and enter the total

1 800 972-1233.

in Box 7. This is your taxable sales amount that is eligible for the

For forms and publications, call 1 800 462-8100.

vendor collection credit. Also enter this shaded box amount on

From areas outside the U.S. and outside Canada, call

Form ST-101, Page 4, Step 7B on the line for Schedule FR.

(518) 485-6800. Telephone assistance is available from 8:30 a.m. to

4:25 p.m., Monday through Friday.

The vendor collection credit may only be taken against sales on

which state sales tax is due. Any purchases subject to tax and any

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

sales subject only to local tax must not be included in the amount on

Taxpayer Assistance Bureau, Taxpayer Correspondence,

which the credit is computed.

WA Harriman Campus, Albany NY 12227.

Hotline for the Hearing and Speech Impaired - TDD: call

1 800 634-2110. See Form ST-101-I, Instructions for Form

PART 4

Calculate Tax Adjustments

ST-101 , for more information about this Hotline and the Americans

with Disabilities Act.

Credit for Prepaid Sales Tax (Boxes 9 and 12)

Enter in the appropriate box the total amount of prepaid sales tax

Privacy Notification

either paid by you or included in the price you paid to your supplier

See Form ST-101-I, Instructions for Form ST-101 , Page 4 for the

for motor fuel and for diesel motor fuel sold or used during the

privacy notification.

period. (Include all motor fuel and diesel motor fuel sold by you

NYS Fax-on-Demand forms ordering system 1 800 746-3676

Web site location:

Page 2 of 2

ST-101.10-I (2/00)

Form St-101.10-I - Annual Schedule Fr Instructions - New York State Department Of Taxation And Finance Page 2

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