Form St-100.10-I Instruction - Quarterly Schedule Fr - Sales And Use Tax On Qualified Motor Fuel And Diesel Motor Fuel - 2007 Page 2
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Quarterly Schedule FR Instructions
To compute your gross sales of qualified fuel sold using a tax‑included
Jurisdictions not listed in Step 4 have not enacted a cents‑per‑gallon option.
pump price:
Sales and self‑use occurring in those localities must be reported in Step 5.
1. subtract the New York State 8 cents‑per‑gallon and Metropolitan
STEP 4A – Calculate local sales tax by
Commuter Transportation District (MCTD) ¾ cents‑per‑gallon sales tax
jurisdiction (cents-per-gallon) on B20 biodiesel
(if applicable) from the pump price;
only
2. subtract the local sales tax per gallon amount. See Publication 873,
Local Sales Tax Collection Charts for Qualified Motor Fuel and Diesel
Enter the total number of gallons of qualified B20 biodiesel sold or removed
Motor Fuel Sold at Retail, for all sales made in jurisdictions that
from inventory for your use on the line for the applicable jurisdiction. For
continued to impose their local tax at a percentage rate. For sales made
each line, multiply the amount in Column C by the cents‑per‑gallon rate
in jurisdictions that imposed their local tax at a cents‑per‑gallon rate
in Column D. Enter the result in Column E. Add the amounts reported in
subtract the amount shown for the jurisdiction in Step 4 (or Step 4A,
Column E and enter the result in box 4.
for sales of B20 biodiesel). Note: for sales made in the cities of Sherrill
and Utica, you must subtract both the amount from Publication 873 and
STEP 5 — Calculate local sales tax by
the cents‑per‑gallon rate shown in Step 4 (or Step 4A, for sales of B20
jurisdiction (percentage rate)
biodiesel);
3. multiply the result by the number of gallons sold at that pump price; and
Columns C and D - Qualified motor fuel and diesel motor fuel
taxable sales and self-use
4. add the amounts determined in the preceding step for all pump prices.
The jurisdictions listed in Step 5 continue to impose their local sales tax
Include sales of qualified fuel made in New York State (even if for delivery
using the percentage rate method.
outside New York State) and sales made at business locations outside New
York State for delivery into New York State. Do not include sales made at
Report your sales and self‑use of qualified motor fuel and diesel motor fuel
business locations outside New York State for delivery outside New York
subject to local sales tax at the current local sales tax percentage rate.
State.
To compute your taxable sales of qualified motor fuel and diesel motor fuel
Total credits against tax on motor fuel and diesel motor fuel
sold using a tax‑included pump price:
Enter the total amount of the credits that you can identify by jurisdiction
1. subtract the New York State 8 cents‑per‑gallon and MCTD
and that will be claimed in Steps 3 through 5 as a subtraction from sales.
¾ cents‑per‑gallon sales tax (if applicable) from the pump price;
You must attach substantiation for the credits reported in this box. Do not
2. subtract the local sales tax per gallon amount. See Publication 873, for
include the credit for prepaid sales tax on motor fuel and diesel motor fuel,
all sales made in jurisdictions that continued to impose their local tax
which is claimed in Step 6.
at a percentage rate. Note: for sales made in the cities of Sherrill and
Utica, you must subtract both the amount from Publication 873 and
STEP 3 — Calculate New York State/MCTD tax
the cents‑per‑gallon rate shown in Step 4 (or Step 4A, for sales of B20
(cents-per-gallon)
biodiesel);
3. subtract the 8 cents‑per‑gallon New York State motor fuel or diesel
Enter the total number of gallons of qualified motor fuel sold or removed
motor fuel excise tax; and
from inventory for your use in Column C. Enter the total number of gallons
of qualified diesel motor fuel sold or removed from inventory for your use
4. multiply the result by the number of taxable gallons sold at that pump
price. This amount is the taxable sales amount for that pump price.
in Column D. Sales and self‑use in New York State outside the MCTD are
subject to 8 cents‑per‑gallon state tax and are reported on the New York
This calculation must be done for each pump price, in each jurisdiction, for
State only line. Sales and self‑use in New York State within the MCTD are
both qualified motor fuel and diesel motor fuel.
subject to 8 ¾ cents‑per‑gallon state tax and are reported on the New
York State/MCTD line. For each line, add the amount in Column C to the
To compute your taxable self‑use, subtract the 8 cents‑per‑gallon New
amount in Column D and multiply the result by the cents‑per‑gallon rate
York State motor fuel or diesel motor fuel excise tax from your purchase
in Column E. Enter the result in Column F. Add the amounts reported in
price and multiply the result by the number of gallons you removed from
Column F and enter the result in box 1.
inventory for your use.
STEP 3A – Calculate New York State/MCTD tax
5. for B20 biodiesel only: The local sales tax on the sales of qualified B20
(cents-per-gallon) on B20 biodiesel only
in jurisdictions that impose their local sales tax on qualified fuel using
the percentage rate method is determined by multiplying 80% of the
taxable receipt by the percentage rate for the jurisdiction. Therefore,
Enter the total number of gallons of qualified B20 biodiesel sold or removed
you must multiply the result in Step 4 above by 80% to determine your
from inventory for your use in Column C. Sales and self‑use in New York
State outside the MCTD are subject to 6 cents‑per‑gallon state tax and are
taxable receipt for sales of B20 biodiesel.
reported on the New York State only line. Sales and self‑use in New York
Column F — Sales and use tax
State within the MCTD are subject to 6.6 cents‑per‑gallon state tax and
The amount of tax to report for each jurisdiction is the greater of the
are reported on the New York State/MCTD line. For each line, multiply the
following: The tax computed by multiplying the total of Column C and
amount in Column C by the cents‑per‑gallon rate in Column D. Enter the
result in Column E. Add the amounts reported in Column E and enter the
Column D by the tax rate entered in Column E; or the amount actually
collected. Enter the greater amount in Column F.
result in box 2.
Column totals for Step 5
STEP 4 — Calculate local sales tax by
Add the amounts reported in Step 5, Column F and enter the total in
jurisdiction (cents-per-gallon)
box 5. Enter the amount from Step 3, box 1 in box 6. Enter the amount
from Step 3A, box 2 in box 7. Enter the amount from Step 4, box 3 in box
The jurisdictions listed in Step 4 have enacted a cents‑per‑gallon rate
8. Enter the amount from Step 4A, box 4 in box 9. Add the amounts in
method for computing sales tax on qualified fuel. Enter the total number
boxes 5, 6, 7, 8 and 9; enter the total in box 10.
of gallons sold or removed from inventory for your use on the line for the
applicable taxing jurisdiction. For each line, add the amount in Column C to
the amount in Column D and multiply the result by the cents‑per‑gallon rate
in Column E. Enter the result in Column F. Add the amounts in Column F
and enter the result in box 3.
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