Instructions For Form Ft-945/1045 - Report Of Sales Tax Prepayment On Motor Fuel/diesel Motor Fuel Page 2
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3Page 2 FT-945/1045-I (12/98)
This amount may include:
Line 14 — Report in Column (a) the number of gallons of diesel
motor fuel in Region 1 subject to prepayment of sales tax. These are
- the prepayment computed on line 9 for such fuel,
the sales in New York City (counties of Bronx, Kings (Brooklyn), New
- sales tax prepaid to your supplier of such fuel purchased in this or a
York (Manhattan), Queens, Richmond (Staten Island)) and the
prior period, or
counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and
- sales tax prepaid directly to the Tax Department for a prior period.
Westchester. Multiply the amount in Column (a) by the sales tax
prepayment in Column (b) and enter the result in Column (c).
Line 10b — Enter the amount of refunds of prepaid sales tax on
motor fuel you requested on Form AU-629, Application for
Line 15 — Report in Column (a) the number of gallons of diesel
Reimbursement of Taxes Paid on Fuel Sold to Governmental Entities
motor fuel in Region 2 subject to prepayment of sales tax. These are
by Registered Distributors, for this month. This figure should be the
the sales in all counties in New York State not in Region 1. Multiply
total of all refunds you claimed on Form AU-629 that cover the month
the amount in Column (a) by the sales tax prepayment in Column (b)
reported on this return.
and enter the result in Column (c).
Line 10c — Subtract the amount on line 10b from the amount on
Line 16 — Add lines 14 and 15, Column (c). This is the gross
line 10a. This is your net credit for sales to exempt purchasers or
prepayment of sales tax due on diesel motor fuel.
out-of-state deliveries.
Line 11 — Enter the amount of the sales tax prepayment (see
Line 17a — Enter the amount of sales tax prepaid to your supplier
instructions for line 10a regarding amount of prepayments) on motor
that was not passed through on your sale of that fuel because your
fuel lost due to evaporation or other causes, including casualty losses.
sale was:
Casualty losses — An adjustment to the number of gallons of motor
- exempt from both the prepaid tax and the tax at retail (e.g., sales to
fuel subject to prepaid sales tax will be allowed for any motor fuel lost
government agencies or for use in farming);
or destroyed due to an accident (such as a fire) that occurs while the
- subject to the tax at retail only (e.g., sales of fuel used for heating)
motor fuel is being held or transported for sale other than at retail.
but excluding sales made through a retail filling station where the
A detailed report of the casualty loss and a request to take a credit for
appropriate credit must be claimed on Schedule FR (Form ST-100.10)
the tax paid on product lost must be submitted to the address below
page 3, line B; or
within 24 hours of the occurrence. The adjustment is reportable on the
- taken out of inventory and delivered out of state by you either to your
Form FT-945/1045 covering the month in which the loss occurs.
own facility or to your customer.
Send your request to: NYS Tax Department, Transaction and Transfer
Line 17b — Enter the amount of refunds of prepaid sales tax on
Tax Bureau FACCTS, 855 Central Avenue, Albany NY 12206.
diesel motor fuel you requested on Form AU-629, Application for
You must attach substantiation for all credits reported on line 11.
Reimbursement of Taxes Paid on Fuel Sold to Governmental Entities
Line 12 — Enter the total of the amounts reported on lines 10c
by Registered Distributors, for this month. This figure should be the
and 11.
total of all refunds you claimed on Form AU-629 that cover the month
reported on this return.
Line 13 — Net sales tax prepayment due on motor fuel. Subtract line
12 from line 9 and enter the result. If the amount on line 12 is greater
Line 17c — Subtract the amount on line 17b from the amount on
than the amount on line 9, enter the result in parentheses and see
line 17a. This is your net credit for sales to exempt purchasers or
Note under the instruction for line 21.
out-of-state deliveries.
Part II - Computation of Sales Tax Prepayment
Line 18 — Enter the amount of the sales tax prepaid to your supplier
On Diesel Motor Fuel
on diesel motor fuel lost due to casualty losses.
To compute the sales tax due on diesel motor fuel in each region,
Casualty losses — An adjustment to the number of gallons of diesel
multiply the number of gallons of diesel motor fuel subject to tax by
motor fuel subject to prepaid sales tax will be allowed for any diesel
the sales tax prepayment per gallon shown for that region.
motor fuel lost or destroyed due to an accident (such as a fire) that
occurs while the diesel motor fuel is being held or transported for sale
Note: The sales tax prepayment per gallon indicated in Column (b)
other than at retail.
is the appropriate regional average retail sales price multiplied by
the rate for Region 1 or Region 2 (7% and 6% respectively)
A detailed report of the casualty loss and a request to take a credit for
rounded to the nearest one-tenth of a cent. (See Publication 787,
the tax paid on product lost must be submitted to the address below
Chart for Prepayment of Sales Tax on Diesel Motor Fuel.)
within 24 hours of the occurrence. The adjustment is reportable on the
Transactions subject to the prepayment to be reported on lines 14 and
Form FT-945/1045 covering the month in which the loss occurs.
15 include:
Send your request to: NYS Tax Department, Transaction and Transfer
- The first sale of enhanced diesel motor fuel to a distributor or retailer
Tax Bureau FACCTS, 855 Central Avenue, Albany NY 12206.
of heating oil only. Enhanced diesel product includes diesel fuel,
No. 1 diesel fuel, and enhanced No. 2 fuel oil (the blended product
You must attach substantiation for all credits reported on line 18.
that results from the mixing of No. 2 fuel oil with kerosene or cetane
improver to make it more suitable to operate in a motor vehicle
Line 19 — Enter the total of the amounts reported on lines 17c and
diesel engine).
18.
- The sale of previously untaxed diesel motor fuel, whether enhanced
Line 20 — Subtract line 19 from line 16 and enter the result. This is
or unenhanced, when delivered to a filling station or into a repository
the net sales tax prepayment due on diesel motor fuel. If the amount
equipped with a hose or apparatus for dispensing fuel into the tank
on line 19 is greater than the amount on line 16, enter the result in
of a motor vehicle.
parentheses and see Note under the instruction for line 21.
- The delivery of previously untaxed diesel motor fuel, whether
Line 21 — Total sales tax prepayment due (motor fuel and diesel
enhanced or unenhanced, to your own filling station.
motor fuel). Add lines 13 and 20. This is the total sales tax
The requirement to prepay sales tax on diesel motor fuel does not
prepayment due on motor fuel and diesel motor fuel.
apply to the delivery of water-white kerosene at a filling station or
other retail vendor if the vendor sells the water-white kerosene
Note: If the amount on line 13 or 20 is a credit amount, you may
exclusively for heating purposes in containers of no more
offset the credit due on either line by the amount of tax due on the
than 20 gallons.
other. Enter the difference on line 21. If the sales tax prepayment
due is not sufficient to offset the entire credit due, you must apply
Do not include any prepaid tax passed through to you by your
for a refund of the excess credit by filing the appropriate refund
supplier. Report only the prepayment of sales tax that you are
application.
responsible for paying directly to the Tax Department.
Once the prepaid sales tax has been reported and paid in one region,
Line 22 — This line is to be used only by vendors enrolled in the
whether by you or your supplier, do not adjust the prepayment (on the
PrompTax program.
fuel or this report) for any subsequent sale in the other region. In other
words, if prepaid sales tax has been imposed initially in Region 1 that
Enter on this line the PrompTax payment made during the month
is the prepayment that must be passed through, even if the fuel is
covered by this return and attach your Form FT-945/1045-A, Monthly
Schedule FT .
later sold in Region 2.
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