Looking for a New York State Tax Forms And Templates? Download it for free!

Page 2 of 2 FT-1020 (9/11)

Instructions

Purchasers

The exemption for water-white kerosene applies to dyed kerosene

that is delivered to a filling station or other retail vendor for sale to

Use this certificate to claim exemption from the taxes on diesel

consumers in containers of 20 gallons or less, and otherwise meets

motor fuel and propane under one or more of the designated

the appropriate standards for K-1 kerosene. This exemption does

categories. You may use it for a single purchase or for blanket

not apply to kerosene that is undyed; blended or mixed with any

purchases of the same product. A separate Form FT-1020 must be

other product constituting diesel motor fuel, motor fuel, or residual

used for each product type.

petroleum product; or sold or used as fuel to operate a motor

vehicle.

Sellers

Your sales are subject to the applicable taxes on diesel motor fuel

Part 3 — Purchases of non-highway diesel motor fuel for

or propane unless the purchaser gives you a properly completed

use in production

certification no later than 90 days after the delivery of the product

Nonprofit organizations may no longer use this form to purchase

sold. Keep this certificate for at least three years.

heating oil. They must use Form FT-1021-A, Certification for

Purchases of Non-Highway Diesel Motor Fuel or Residual

Definitions

Petroleum Product by Certain Exempt Organizations.

Diesel motor fuel is No. 1 diesel fuel, No. 2 diesel fuel, biodiesel,

kerosene, crude oil, fuel oil or other middle distillate and also motor

This certificate may not be used to purchase fuel for use in farm

fuel suitable for use in the operation of an engine of the diesel type.

production; use Form FT-1004, Certificate for Purchases of

It does not include any product specifically designated as No. 4

Non-Highway Diesel Motor Fuel or Residual Petroleum Product for

diesel fuel.

Farmers and Commercial Horse Boarding Operations.

Non-highway diesel motor fuel is any diesel motor fuel that is

Non-highway diesel motor fuel purchased for use directly and

designated for use other than on a public highway (except for the

exclusively in the production of tangible personal property for sale

use of the public highway by farmers to reach adjacent lands), and

by manufacturing, processing, or assembly may be purchased

is dyed diesel motor fuel.

exempt from taxes using Form FT-1012, Manufacturing Certification

for Non-Highway Diesel Motor Fuel and Residual Petroleum

Highway diesel motor fuel is any diesel motor fuel that is not

Product.

non-highway diesel motor fuel.

Kerosene is exempt from the petroleum business tax unless it is

Dyed diesel motor fuel is diesel motor fuel that has been dyed

used or sold for use in a motor vehicle, or mixed or blended with

in accordance with and for the purpose of complying with the

any other product to produce a diesel motor fuel, motor fuel, or

provisions of 26 USC 4082(a).

residual petroleum product.

Part 1 — Purchasers of kero-jet fuel

Need help?

Any airline may purchase kero-jet fuel exempt from the diesel motor

fuel tax and NYS and local sales tax. Any airline (or other business)

Visit our Web site at

registered under Article 13-A as an aviation fuel business, or under

Article 12-A as a distributor of diesel motor fuel or as a distributor

• get information and manage your taxes online

of kero-jet fuel only, may purchase kero-jet fuel exempt from the

• check for new online services and features

petroleum business tax when buying from a distributor of diesel

motor fuel or a distributor of kero-jet fuel only.

Telephone assistance

A purchase of kero-jet fuel from a distributor of kero-jet fuel only

(that is, a fixed-base operator registered under Article 12-A who

Miscellaneous Tax Information Center: (518) 457-5735

sells kero-jet fuel at retail and only by direct delivery into the fuel

To order forms and publications:

(518) 457-5431

tank of any airplane) is exempt from the diesel motor fuel tax.

Purchasers of kero-jet fuel for resale should use Form FT-1001,

Text Telephone (TTY) Hotline (for persons with hearing

Exemption Certificate for Diesel Motor Fuel Interdistributor

and speech disabilities using a TTY): If you have access

Transactions.

to a TTY, contact us at (518) 485-5082.

If you do not own a TTY, check with independent living

Part 2 — Purchases of propane or water-white kerosene

centers or community action programs to find out

where machines are available for public use.

Any person who sells propane designated or destined for use

as motor fuel should register as a liquefied petroleum gas fuel

Persons with disabilities: In compliance with the

permittee using Form TP-650, Application for Registration Under

Americans with Disabilities Act, we will ensure that our

Articles 12-A and 13-A, if the person does not otherwise have to

lobbies, offices, meeting rooms, and other facilities

are accessible to persons with disabilities. If you have

petroleum gas fuel permittee, a person may sell propane as motor

questions about special accommodations for persons

fuel and must charge and report the motor fuel excise tax, the

with disabilities, call the information center.

petroleum business tax, the petroleum testing fee, and NYS and

local sales taxes.

A vendor selling water-white kerosene must keep a log of

water-white kerosene sales used for home-heating purposes. The

vendor must indicate the following information for each sale:

• the customer’s name and address;

• the date of sale;

• the number of gallons purchased;

• the selling price per gallon; and

• the amount of local sales tax, if any.

Form Ft-1020 - Exemption Certificate For Certain Taxes Imposed On Diesel Motor Fuel And Propane Page 2

Related Articles

Related forms

Related Categories