Publication 873 - Sales Tax Collection Charts For Qualified Motor Fuel Or Highway Diesel Motor Fuel Sold At Retail - Nys Dept.of Taxation
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9Publication 873
(8/11)
Sales Tax Collection Charts
For Qualified Motor Fuel or Highway Diesel Motor Fuel
Sold at Retail
The charts in this publication show the amount of the local
B. Subtract the local Sales tax per gallon amount
sales tax component in any given pump price of a gallon
shown in the far right column of this publication
of qualified motor fuel or highway diesel motor fuel. They
for that pump price from the amount determined
are to be used to verify the sales tax due, not to establish
in step 1A above. Note: For sales made in the
pump prices.
cities of Auburn and Rome, you must also
subtract the cents-per-gallon rate in effect in these
Note: Use this publication only to compute the local
localities. See Publication 718-F, Local Sales and
sales tax due in jurisdictions that continue to impose and
Use Tax Rates on Qualified Motor Fuel, Highway
compute their sales tax on qualified motor fuel or highway
Diesel Motor Fuel, and B20 Biodiesel, for the
diesel motor fuel using a percentage sales tax rate. This
applicable cents-per-gallon rates.
method does not apply in those localities that have
C. Multiply the amount from step 1B by the number
changed to a cents-per-gallon method of computing the
of gallons sold at that pump price.
local sales tax due.
D. Add the resulting amounts for all pump
The pump price per gallon of fuel at each sales tax rate
prices.
must include:
2. To compute taxable sales and self-use:
• federal tax (current rates are available from the Internal
A. Subtract the New York State motor fuel or
Revenue Service), and
diesel motor fuel excise tax (see Article 12-A
rates in Publication 908, Fuel Tax Rates, for the
• New York State motor fuel or diesel motor fuel
applicable cents-per-gallon rate) from the amount
excise tax, and the petroleum business tax (see
determined in step 1B above. This is the taxable
Publication 908, Fuel Tax Rates, for the applicable
base price for each gallon sold at that pump price.
cents-per-gallon rates), and
B. Multiply the taxable base price from step 2A
• New York State sales tax (8 cents per gallon), and
above by the number of gallons sold at that pump
• local sales tax, and
price.
C. Add the resulting amounts for all pump prices.
• Metropolitan Commuter Transportation District
This is your taxable sales amount.
(MCTD) sales tax (¾ cents per gallon), if applicable.
D. To compute your taxable self-use, subtract the
The MCTD consists of the city of New York and
New York State motor fuel or diesel motor fuel
the counties of Dutchess, Nassau, Orange, Putnam,
excise tax from your purchase price. Multiply the
Rockland, Suffolk, and Westchester.
result by the number of gallons you removed from
Computing gross sales, taxable sales
inventory for your use.
and self-use, and sales tax due:
E. Add the amounts from step 2C and 2D (your
taxable sales and self-use).
Note: This publication contains two separate charts. Part 1
provides the local sales tax component for jurisdictions
For B20 biodiesel only: To determine the local sales tax
outside the MCTD, where the state sales tax is 8 cents
on sales and uses of qualified highway B20 biodiesel,
per gallon. Part 2 provides the local sales tax component
multiply 80% of the taxable receipt by the percentage
for jurisdictions inside the MCTD, where the state sales
rate for the jurisdiction. Therefore, you must multiply
tax is 8 ¾ cents per gallon. Please be sure to reference
the result from step 2E above by 80% to determine your
the appropriate chart for the jurisdiction where you made
taxable sales and self-use of B20 biodiesel.
taxable sales when performing the computations below.
3. To compute sales tax due, multiply the taxable sales
Using the incorrect chart will result in errors in your
and self-use amounts from step 2E above by the local
computations.
sales tax rate listed on Schedule FR, Sales and Use
1. To compute gross sales:
Tax on Qualified Motor Fuel and Highway Diesel
A. Subtract the New York State 8 cents-per-gallon
Motor Fuel. This calculation must be done for each
and MCTD ¾ cents-per-gallon sales tax (if
jurisdiction in which you made taxable sales or uses
applicable) from the pump price.
of qualified motor fuel or highway diesel motor fuel.
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