Quarterly Schedule Fr For Part-Quarterly Filers Instructions (Form St-810.10-I) - Sales And Use Tax On Qualified Motor Fuel And Diesel Motor Fuel
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3New York State Department of Taxation and Finance
Quarterly
Sales and Use Tax on Qualified Motor
Fuel and Diesel Motor Fuel
Schedule FR
for Part-Quarterly
For tax period:
March 1, 2007, through May 31, 2007
Filers Instructions
Who must file
Retail sales and uses of hydrogen, E85, and compressed natural gas (CNG)
that are qualified fuels are fully exempt from the state and local sales tax.
Vendors selling qualified fuel at retail or reporting tax on the self‑use
Sales of these qualified fuels are reported only in Step 1, Summary of
of such fuel must file Form ST‑810.10, Quarterly Schedule FR for
gallons sold under Non-taxable gallons sold, and as part of your gross sales
Part-Quarterly Filers, to report tax on their taxable sales and uses of these
in Step 2, Summary of gross sales and total credits.
fuels during the period covered by the return.
Specific instructions
Qualified fuel means motor fuel or diesel motor fuel that is:
Identification number and name
• sold for use directly and exclusively in the engine of a motor vehicle; or
Print the sales tax identification number and legal name as shown on
• sold by a retail gas station (other than water‑white kerosene sold
Form ST‑810, or on your business’s Certificate of Authority for sales and
exclusively for heating purposes in containers of no more than twenty
use tax. If you file single pages (e.g., printed from Web site), please also
gallons).
enter your sales tax identification number at the top of each page where
Retail gas station means a filling station where motor fuel or diesel motor
space is provided.
fuel is stored primarily for sale by delivery directly into the ordinary fuel
Reporting sales and self-use of qualified motor fuel and diesel
tank connected with the engine of a motor vehicle to be consumed in the
motor fuel
operation of such motor vehicle. A retail gas station also includes a filling
station where motor fuel or diesel motor fuel is stored primarily for sale by
For Steps 3 through 5, reduce the amount of taxable gallons to be entered
delivery directly into the ordinary fuel tank connected with the engine of a
on a jurisdiction line by the amount of any credits related to that jurisdiction.
vessel to be consumed in the operation of the vessel (e.g., a marina gas
If the result is a negative number, precede it with a minus sign (‑).
station).
Entries in Columns C and D must include the total dollar value (or gallons,
If a business qualifies as a retail gas station, any motor fuel or diesel motor
where applicable) of taxable retail sales and self‑use of qualified motor fuel
fuel it sells (other than water‑white kerosene sold exclusively for heating
and diesel motor fuel for the period covered by this return. Report your
purposes in containers of no more than twenty gallons) is qualified fuel and
taxable sales (or gallons) and self‑use on the line for the jurisdiction in
must be reported on this schedule.
which the fuel is delivered to the customer or in which you use it.
• If you make sales of qualified motor fuel or diesel motor fuel at your
Qualified fuel includes motor fuel and diesel motor fuel sold by vendors
place of business, you must report the sales on the line for the taxing
other than retail gas stations if the fuel is used directly and exclusively in
jurisdiction in which your business is located and compute the tax at the
the engine of a motor vehicle (e.g., qualified fuel would include motor fuel
rate in effect for that jurisdiction.
or diesel motor fuel sold by a distributor to a bulk purchaser who will use
the fuel exclusively in its fleet of rental cars). Any vendor of fuels that is not
• If you deliver the qualified fuel to your customer, either directly or by
a retail gas station must compute the sales tax due using the percentage
common carrier, you must compute the tax at the rate in effect in that
rate method unless the purchaser gives the vendor a properly completed
jurisdiction.
Form ST‑121, Exempt Use Certificate, as explained in TSB‑M‑06(8)S, New
Guidelines on the Sales of Motor Fuel and Diesel Motor Fuel Subject to the
STEP 1 — Summary of gallons sold
Cents-Per-Gallon Sales Tax. If the vendor receives and accepts a properly
completed Form ST‑121, the fuel is considered qualified fuel and the sale
Taxable gallons sold — Motor fuel
must be reported on this schedule.
Enter the number of taxable gallons of qualified motor fuel sold in New York
State during the quarterly period for which this schedule is being filed.
Sales of motor fuel or diesel motor fuel that is not qualified fuel must be
Separate your gallons sold into three categories: Regular, mid‑grade, and
reported on the appropriate jurisdiction line on Form ST‑810, New York
premium. Include propane (dispensed into the fuel tank of a motor vehicle)
State and Local Quarterly Sales and Use Tax Return for Part-Quarterly Filers.
in the Regular category.
This includes sales of fuel sold for commercial heating purposes, fuel sold
for use in manufacturing and sales by fixed base operators of aviation
Taxable gallons sold — Diesel motor fuel
gasoline or kero‑jet fuel for use in an aircraft.
Enter the total number of taxable gallons of qualified diesel motor fuel sold
NOTE: Effective September 1, 2006, there is a partial exemption from state
during the quarterly reporting period.
and local sales taxes on the sale or use of B20 biodiesel that is qualified
Non-taxable gallons sold
fuel.
Enter the combined total of non‑taxable gallons of qualified motor fuel
If a jurisdiction currently imposes its local sales tax on qualified fuel using
(combining regular, mid‑grade, and premium) and qualified diesel
the cents‑per‑gallon method (listed in Step 4 of this schedule), the new
motor fuel sold during the quarterly reporting period. Include sales of
law provides that its cents‑per‑gallon rate on the sale or use of qualified
E85, hydrogen, and CNG in this amount. See TSB‑M‑06(10)S for more
B20 is 80% of the regular rate that applies to qualified fuel. If a jurisdiction
information on the exemption from sales tax on these alternative fuels.
imposes its local sales tax on qualified fuel using the percentage rate
method (listed in Step 5 of this schedule), the local sales tax on sales of
STEP 2 — Summary of gross sales and total credits
qualified B20 is determined by multiplying 80% of the taxable receipt by the
percentage rate for the jurisdiction.
Gross sales of motor fuel and diesel motor fuel
Sales and uses of qualified B20 are reported in Steps 3A, 4A, and 5
Enter the total dollar amount of sales made for all types of qualified motor
of this schedule. See the instructions for Steps 3A, 4A, and 5, below
fuel and diesel motor fuel. Include exempt sales in this amount. Do not
and TSB‑M‑06(10)S, Sales Tax Exemptions and Reductions for Certain
include the amount of sales tax collected. Include sales of E85, hydrogen,
Alternative Fuels Beginning September 1, 2006, for more information.
ST‑810.10‑I (5/07)
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