Instructions For Form Pt-104 - Tax On Kero-Jet Fuel printable pdf download

PT-104 (10/07) (back)

Instructions

General information

Line 8 — Enter the total number of gallons of kero-jet fuel

sold to persons registered under Article 13-A as aviation fuel

Anyone registered as an aviation fuel business must file

businesses or under Article 12-A as distributors of diesel

Form PT-104. Anyone registered as a distributor of diesel

motor fuel or as distributors of kero-jet fuel only, or to the

motor fuel that deals in kero-jet fuel must file Form PT-104.

U.S. government, to New York State and its municipalities, or

In addition, any distributor of kero-jet fuel only that is also

consumed by you in your aircraft. If you consumed kero-jet

registered as a distributor of motor fuel, a liquefied petroleum

fuel in your aircraft, you must complete Form PT-104.1/202.1,

gas fuel permittee, or a residual petroleum product business

Kero-Jet Fuel Consumed in New York State By Aircraft.

must file Form PT-104.

Line 9 — Enter the total number of gallons of kero-jet fuel that

If you are an exempt organization that has established

you sold outside of New York State or that you transferred to

its status as an exempt organization under Tax Law,

your out-of-state facilities. Any gallons sold in New York State

section 1116(a), and any motor fuel, diesel motor fuel, or

to out-of-state customers must be for immediate export.

residual petroleum product that you import into New York State

or that you produce, refine, manufacture, or compound in New

Line 10 — Enter the total number of gallons of kero-jet fuel

York State is consumed exclusively by you, then you are not

that you sold within New York State to a dealer registered

subject to the Article 13-A tax with respect to such products.

or authorized to conduct such business in the other state or

Enter none on line 17. (See instructions on Form PT-100.)

province for immediate export to that state or province, upon

which the kero-jet fuel component tax has not been passed

Kero-jet fuel is an unenhanced diesel product consisting

through and for which you received a properly completed

basically of highly refined kerosene that is delivered by the

Form FT-1003, Statement of Exportation of Diesel Motor Fuel

seller for use in the fuel tanks of aircraft.

by Purchaser.

Line instructions

Line 13 — Enter the net number of gallons of kero-jet fuel from

your adjustments. Explain all adjustments in detail on line 13 of

Line 1 — Enter the total number of gallons of kero-jet fuel

on hand at the beginning of the month at storage facilities in

the tax return; attach additional sheets if necessary. Examples

of adjustments include the following:

New York State. This figure should be the same as reported

on line 6 of Form PT-104 for the preceding month. This figure

— Number of gallons of kero-jet fuel that were lost due to

cannot be a negative amount.

evaporation, shrinkage, and handling at bulk storage

facilities (other than retail service stations). Subtract this

Line 2 — Enter the total number of gallons of kero-jet fuel

figure from line 12 when computing line 14. You must

that you imported directly to your in-state facilities or to your

maintain records to substantiate these losses. In addition,

in-state customers (from out-of-state suppliers or from your

you may include on line 13 the total gallons of kero-jet fuel

own out-of-state facilities).

lost due to a casualty, provided the loss has been approved

You are the importer of kero-jet fuel if you:

by the Tax Department. You must submit a report of

casualty loss within 24 hours to the NYS Tax Department,

1) have ownership of the fuel at the time the fuel enters

TTTB-FACCTS, Fuels Audit Unit, W A Harriman Campus,

New York State’s jurisdiction; or

Albany NY 12227-0250, requesting to include the loss on

2) direct or control the importation of the fuel into New York

your tax return.

State.

— Bulk inventory gains of kero-jet fuel sold or used. Add this

Line 3 — Enter the total number of gallons of kero-jet fuel

figure to line 12 when computing line 14.

that were shipped directly to your in-state facilities or to your

— Adjustments (in gallons) from prior periods. Subtract a

in-state customers (from in-state suppliers).

credit or add a debit to line 12 when computing line 14.

Line 4 — Enter the total number of gallons of non-kero-jet

Line 15 — Enter the total number of gallons of kero-jet fuel

fuel substances that were added to and increased your overall

consumed in New York State in the operation of your aircraft

inventory of kero-jet fuel.

on which the petroleum business tax was not previously

paid (from Form PT-104.1/202.1, line 3). If this is a negative

Line 6 — Enter the total number of gallons of your kero-jet

amount, enter it in brackets.

fuel on hand at the end of the month at storage facilities in

New York State. This figure cannot be a negative amount.

Line 17 — Transfer the amount on line 17 to Form PT-100,

An accommodation sale must be treated as a purchase and

Petroleum Business Tax Return, line 4.

a sale.

Instructions For Form Pt-104 - Tax On Kero-Jet Fuel

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