Fillable Form Sf-900 - Consolidated Special Fuel Monthly Tax Return

Line 7: Is applicable only to Suppliers and/or Permissive

Line 3: Enter any adjustments not accommodated elsewhere on

Suppliers. Enter any deductions for uncollectible tax from eligible

this return. For adjustments taken on this line, Schedule E-1 must

purchasers. This deduction must be claimed on the first return

be attached or mailed to the Department. Failure to complete

following the date the eligible purchaser failed to remit the tax

and attach Schedule E-1 will result in your adjustment being

to the supplier. If the deduction is not claimed on that following

disallowed.

return, the deduction will be disallowed. Also, this deduction is

Line 4: Enter the total surcharge tax due (Line 2 plus or minus

limited to the amount due from the eligible purchaser, plus any tax

accrued from that purchaser for a period of 10 days following the

Line 3)

date of the failure to pay. Schedule 10E must be attached for this

deduction.

Section 5

Line 8: Enter the adjusted tax due. (Line 6 minus Line 7)

Line 1: Enter your total amount due (Section 2, Line 11 plus

Section 3, Line 4, plus Section 4, Line 4).

Line 9: Calculate your collection allowance if your payment is

Line 2: Enter 10% penalty on any tax that is submitted after the

transferred/or paid timely and the full amount of tax is remitted.

Any late payments or additional payments reported after the

due date.

due date are not eligible for the collection allowance.

Line 3: Enter the interest due on any late payment(s) of tax. Refer

Line 10: Enter any adjustments not accommodated elsewhere on

for interest rates.

this return. For adjustments taken on this line, Schedule E-1 must

be attached. Failure to complete and attach Schedule E-1 will

Line 4: Enter the total tax due (Line 1 plus Line 2 plus Line 3).

result in your adjustment being disallowed. (Dollar amount only.)

Line 5: Enter any payment(s) made.

Line 11: Line 8 minus Line 9 plus or minus Line 10.

Line 6: Enter the balance due. Suppliers and permissive suppliers

are required to pay by EFT.

Any supplier who operates a terminal in Indiana must file Form

FT-501, Terminal Operator’s Monthly Return in addition to the

For Additional Information

SF-900. A separate FT-501 must be filed for each Indiana terminal

location.

Contact our office at (317) 615-2630 to obtain additional

Any supplier who transports special fuel from a point outside

information. You may email us at fetax@dor.in.gov, or you can

also write to:

Indiana to a point inside Indiana or from a point inside Indiana

to a point outside Indiana by any means must file Form SF-401,

Indiana Department of Revenue

Transporter’s Monthly Return.

Special Tax Division

Section 3

P.O. Box 6080

Indianapolis, IN 46206

Line 1: Enter the total billed gallons of special fuel (from Section

2, Line 5).

Line 2: Enter the tax due (multiply Line 1 by $.01).

Line 3: Enter any adjustments not accommodated elsewhere on

this return. For adjustments taken on this line, Schedule E-1 must

be attached or mailed to the Department. Failure to complete

and attach Schedule E-1 will result in your adjustment being

disallowed.

Line 4: Enter the total oil inspection fee due (Line 2 plus or minus

Line 3).

Section 4

Line 1: Enter the total billed gallons of special fuel (Section 2,

Line 5).

Line 2: Enter the tax due (multiply Line 1 by the applicable rate

below).

Surcharge Tax Rate Table

Prior to July 1, 2017 ........................................ Not Applicable

For periods beginning on or after July 1, 2017 .............. $0.21

Form Sf-900 - Consolidated Special Fuel Monthly Tax Return - 2017 Page 4

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