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Quarterly Schedule FR Instructions

Page 3 of 3 ST-100.10-I (12/06)

STEP 6 — Calculate tax adjustments

Credit for prepaid sales tax (Boxes 11 and 14) — Enter in the

appropriate box the total amount of prepaid sales tax either paid directly

to the Tax Department by you, or included in the price you paid to your

supplier, for motor fuel and diesel motor fuel sold or used during the period.

You may take the credit for prepaid tax paid on all motor fuel and diesel

motor fuel sold by you whether or not subject to sales tax*, and on all

motor fuel and diesel motor fuel reported as used during the period. Do

not include this credit amount on Step 5 of Form ST‑100, even if the fuel

sold was not qualified fuel and the sale is being reported on Form ST‑100.

* Exception: Registered motor fuel or diesel motor fuel distributors should

take the credit for prepaid sales tax on all sales made in bulk (sales made

at other than a retail gas station), including motor fuel or diesel motor fuel

sold to exempt purchasers or delivered out of state to their customers, on

Form FT‑945/1045, Report of Sales Tax Prepayment On Motor Fuel/Diesel

Motor Fuel, lines 10a and 17a. See Important Notice N‑06‑10, Notice to

Distributors of Automotive Fuels – Reporting Retail Sales of Fuel That is Not

Qualified Fuel, for more information.

You must keep records to substantiate the payment of prepaid sales tax

to your suppliers for at least three years after filing this return and make

these records available upon request by the Commissioner of Taxation and

Finance.

Refunds received or requested (Boxes 12 and 15) — Enter in the

appropriate box the total amount of any refunds you have requested for the

prepaid sales tax reported in boxes 11 and 14. You must include in these

boxes all refunds you have requested, whether or not you have received

these amounts.

Net credit (Boxes 13, 16, and 17) — For each column, subtract the

requested refund amount from the prepaid sales tax amount and enter the

difference. Add the net credit for motor fuel from box 13 to the net credit for

diesel motor fuel from box 16 and enter the total in box 17. Enter the box 17

amount on Form ST‑100, page 4, Step 7A on the Schedule FR line. Be sure

to enter this amount as a positive number.

Adjusted tax (Box 18) — Subtract the amount in box 17 from the

amount in box 10, and enter the result in box 18. Also enter this adjusted

tax amount on Form ST‑100, page 2, Step 3, in box 2.

If the amount of credit in box 17 is greater than the amount of tax in box 10,

the adjusted tax amount in box 18 will be negative. You should identify this

as a negative amount by preceding it with a minus sign (‑).

Filing this schedule

File a completed Form ST‑100.10 and any other attachments with

Form ST‑100 by the due date. Please be sure to keep a copy of your

completed return for your records.

Need help? and Privacy notification

See Form ST‑100‑I, Instructions for Form ST-100.

Form St-100.10-I - Quarterly Schedule Fr Instructions - New York State Department Of Taxation And Finance Page 3

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