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PT-100 (5/00) (back)

Instructions

Distributors of motor fuel, liquefied petroleum gas fuel permittees,

Line 13 — Enter the total requested refund/reimbursements for the month,

distributors of diesel motor fuel, residual petroleum product businesses, and

if any, from Form PT-100-B, Schedule of Weekly Refund/Reimbursements.

aviation fuel businesses, must file Form PT-100, Petroleum Business Tax

Attach Form PT-100-B to Form PT-100.

Return . Retailers of heating oil only and distributors of kero-jet fuel only that

Line 14 — Add the amounts on line 13 (total from Form PT-100-B) to the

are registered as distributors of motor fuel or as residual petroleum product

amounts on line 12. If the result is an amount greater than zero, enter the

businesses must also file Form PT-100. Form PT-100 must be filed for each

balance due. If the result is zero or less than zero (negative amount), enter

month.

“0” and show the overpayment on line 20.

If you do not receive the proper forms covering a tax you owe, call the

Line 15 — If you are a participant in the Articles 12-A and 13-A PrompTax

forms and publications number listed under Need help? near the end of

program, enter the amount you already paid by electronic funds transfer or

these instructions.

certified check. Attach Form PT-100-A to your return. Do not include any

Form PT-100 summarizes the amount of the various taxes computed on

amount paid as interest or penalty.

Forms PT-101 through PT-106, and is used to determine the total amount

Line 17 — Penalty — A penalty is imposed at the rate of 10% of the tax

due, including any appropriate penalty and interest.

due for the first month or part of a month, and 1% of the tax due for each

Changes in business information — Make changes to any incorrect

subsequent month or part of a month in which the tax remains unpaid, up to

preprinted information shown on the label. In addition, you must report any

a maximum penalty of 30%.

changes in your business name, ID number, mailing address, business

If a return is not filed within 60 days of the due date, the penalty will be

address, telephone number, or owner/officer information on Form DTF-95,

Change of Business Information. To obtain this form, call the forms and

determined as indicated above but will not be less than the lesser of $100

or 100% of the tax due. In addition, failure to file returns and pay any tax

publications number listed under Need help? near the end of these

due may result in criminal penalties under Article 37 of the Tax Law.

instructions.

Type of filer — Check the appropriate box(es) in the left-hand column of

Line 18 — Interest — Interest is computed at the rate set by the

lines 1 through 8 on the front of the return to indicate the types of products

Commissioner of Taxation and Finance and is compounded daily. It is

you are registered to deal in and whether you are an electric utility (electric

computed from the day the tax was due until the day the tax is paid.

utilities may file Form PT-105), or a registered retailer of heating oil only.

Interest is a charge for the use of state funds and may not be waived. If you

Enter your registration number(s). You must attach the appropriate Forms

require assistance in the computation of interest, call the tax information

PT-101 through PT-106 for each box checked.

number listed under Need help? below.

Line instructions

Line 19 — Attach a check or money order for the total amount due on

line 19 payable to the Commissioner of Taxation and Finance . Mail to:

Enter any credit amounts in brackets.

NYS Tax Department, PO Box 1833, Albany NY 12201-1833. If you are

using a private delivery service, address your return to: NYS Tax

Line 10 — There is a minimum Article 13-A tax of $25 per month ($2 per

Department, Misc. Tax Return Processing — #8A, W A Harriman

month for aviation fuel businesses filing Form PT-104, and not otherwise

Campus, Albany NY 12227. For a listing of designated delivery services,

required to be registered under Article 12-A or 13-A of the Tax Law). If the

see Technical Services Memorandum TSB-M-97(07)M.

amount on line 9, Column B, is $25 ($2) or more, enter the line 9 amount

on line 10. If the amount on line 9, Column B, is less than $25 ($2),

Lines 21 and 22 — If Columns A or B (or both) on line 20 show an

complete the table below and follow the instructions to determine the

overpayment, enter on line 21 the amount you want to take as a credit on

amount to enter on line 10, Column B.

line 11 of your next month’s return. Enter on line 22 the amount that should

be refunded to you.

Note: If you are the holder of a liquefied petroleum gas fuel permit and are

not otherwise required to be registered under Article 12-A or 13-A, you are

If you are a sales tax exempt organization that has established its status as

not subject to the minimum tax and may enter “0” on line 10, Column B.

an exempt organization under section 1116(a) of the Tax Law, and any

motor fuel, diesel motor fuel, or residual petroleum product that you import

Table for determining line 10

into New York State or that you produce, refine, manufacture, or compound

(Do not enter any negative amounts; if any amount is less than zero,

in New York State is consumed exclusively by you, then you are not subject

enter “0.”)

to the tax on petroleum businesses. Check the appropriate box and do not

compute a tax liability on any lines 1 through 10 in Column B of

Form PT-100.

Amount from line 49, Column 1, Form PT-101 ....

Amount from line 53, Column 2, Form PT-101 ....

Signature — The return must be signed and dated by the owner (if an

individual), a partner (if partnership), or (if a corporation) by the president,

Amount from line 46, Form PT-102 ..............

treasurer, chief accounting officer, or any other person authorized to act on

Amount from line 54, Form PT-102 ..............

behalf of the corporation. The fact that an individual’s name is signed on the

certification will be prima facie evidence that the individual is authorized to

Amount from line 22, Form PT-103 ..............

sign and certify the report on behalf of the business.

Amount from line 17, Form PT-104 ..............

Additionally, if anyone other than an employee, owner, partner, or officer of

Amount from line 20, Form PT-106 ..............

the business is paid to prepare the return, he or she is required to sign and

Amount from line 23, Form PT-106 ..............

date the return and provide his or her mailing address.

Total (enter here and on line b below) .........

Need help?

•

If the total above is greater than or equal to $25 ($2), you have met

the minimum tax requirement. Enter the amount from line 9,

Tax information: 1 800 972-1233

Column B, on line 10, Column B. Stop here.

Forms and publications: 1 800 462-8100

•

If the total above is less than $25 ($2), you owe additional minimum

From outside the U.S. and outside Canada: (518) 485-6800

tax. This additional minimum tax due will increase your liability or

Fax-on-demand forms: 1 800 748-3676

decrease your credit shown on line 9, Column B.

Internet access:

Hearing and speech impaired (telecommunications device for the

a. Minimum tax ............................................

$25 ($2)

deaf (TDD) callers only): 1 800 634-2110

b. Total (from above) ..................................

c. Additional minimum tax due

(subtract line b

Privacy notification

.................................................

from line a)

The right of the Commissioner of Taxation and Finance and the Department of Taxation and

Finance to collect and maintain personal information, including mandatory disclosure of social

d. Amount from line 9, Column B ................

security numbers in the manner required by tax regulations, instructions, and forms, is found in

Articles 8, 12-A, 13-A, 21, and 21-A of the Tax Law; and 42 USC 405(c)(2)(C)(i).

e. Total due (credit)

.........

(add lines c and d)

The Tax Department uses this information primarily to determine and administer the motor and

diesel motor fuel, petroleum, highway use, and fuel use taxes under Articles 12-A, 13-A, 21, and

Enter the amount from line e on line 10, Column B.

21-A of the Tax Law, and for any other purpose authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both,

Line 11 — The Article 12-A credit is the total credit from line 21, Column A,

under the Tax Law. In some cases, failure to provide the required information may result in denial,

cancellation, or suspension of a registration as a distributor of motor or diesel motor fuel or of a

of your prior month’s Form PT-100. The Article 13-A credit is the total credit

license as a terminal operator or importing/exporting transporter.

from line 21, Column B, of your prior month’s Form PT-100.

This information is maintained by the Director of the Registration and Data Services Bureau, NYS

Tax Department, Building 8 Room 924, W A Harriman Campus, Albany NY 12227; telephone

Line 12 — Subtract the amounts on line 11, Columns A and B, from the

1 800 225-5829. From areas outside the U.S. and outside Canada, call (518) 485-6800.

amounts on line 9, Column A, and line 10, Column B, and enter the result.

Form Pt-100 - Petroleum Business Tax Return - New York State Department Of Taxation And Finance Page 2

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