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Page 2 of 2 FT-1004 (6/12)

Instructions

Note: Kerosene is exempt from petroleum business tax if it is not

General information

blended or mixed with any other product constituting diesel motor fuel,

This form may be used by farmers and commercial horse boarding

motor fuel, or residual petroleum product, and is not sold or used in a

operators to purchase diesel motor fuel and residual petroleum

motor vehicle.

product exempt from diesel motor fuel tax, petroleum business tax,

Seller

and state and local sales taxes.

You must be registered as a distributor of diesel motor fuel or as a

Definitions

retailer of non-highway diesel motor fuel only to sell non-highway

Farming includes agriculture, floriculture, horticulture, aquaculture,

diesel motor fuel for use directly and exclusively in the production of

and silviculture; stock, dairy, poultry, fruit, fur bearing animal, truck,

tangible personal property by farming (boxes a and b).

and tree farming; ranching; graping; operating nurseries, greenhouses,

To sell residual petroleum product, you must be registered as a

vineyard trellises, or other similar structures used primarily for the

residual petroleum product business (boxes c and d).

raising of agricultural, horticultural, vinicultural, viticultural, floricultural,

or silvicultural commodities; operating orchards; raising, growing,

If all entries have been completed and the certificate has been signed

and harvesting crops, livestock, and livestock products, as defined in

by the purchaser (or representative), you may accept the certificate

subdivision 2 of section 301 of the Agriculture and Markets Law; and

in lieu of collecting tax on your sale of the fuel type described in the

raising, growing, and harvesting woodland products, including, but not

boxes marked.

limited to, timber, logs, lumber, pulpwood, posts, and firewood.

The farmer or commercial horse boarding operator must give you an

Commercial horse boarding operation means an agricultural enterprise

exemption certificate with all entries completed no later than 90 days

of at least seven acres and boarding at least 10 horses, regardless of

after the delivery of the non-highway diesel motor fuel or residual

ownership, that receives $10,000 or more in gross receipts annually

petroleum product. Otherwise, the sale will be considered to have been

from fees generated either through:

taxable at the time the transaction took place. If, within the 90 days,

• the boarding of horses; or

you are given an exemption certificate that is deficient (for example,

some required entries are left blank), it will be considered satisfactory

• the production for sale of crops, livestock, and livestock products; or

if the deficiency is corrected within a reasonable period of time. If you

• both.

do not receive the certificate within the 90 days, you will share with the

Under no circumstances shall this be construed to include operations

purchaser the burden of proving the sale was exempt.

whose primary on-site function is horse racing.

You must keep this exemption certificate for at least three years after

Diesel motor fuel means No. 1 diesel fuel, No. 2 diesel fuel, biodiesel,

either the due date of the last return to which it relates or the date

kerosene, fuel oil or other middle distillate and also motor fuel suitable

when the return was filed (whichever is later). You must also maintain a

for use in the operation of an engine of the diesel type. Diesel motor

method of associating an exempt sale made to a particular customer

fuel does not include any product specifically designated No. 4 diesel

with the exemption certificate you have on file for that customer.

fuel.

Non-highway diesel motor fuel means any diesel motor fuel that is

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designated for use other than on a public highway (except for the use

of the public highway by farmers to reach adjacent lands), and is dyed

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diesel motor fuel.

• get information and manage your taxes online

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Highway diesel motor fuel means any diesel motor fuel which is not

non-highway diesel motor fuel.

Telephone assistance

Dyed diesel motor fuel means diesel motor fuel which has been

dyed in accordance with and for the purpose of complying with

Miscellaneous Tax Information Center:

(518) 457-5735

26 USC 4082(a).

To order forms and publications:

(518) 457-5431

To the farmer or commercial horse boarding

Text Telephone (TTY) Hotline (for persons with

operator

hearing and speech disabilities using a TTY):

(518) 485-5082

This is the only certificate you may use to purchase, exempt

from diesel motor fuel tax, petroleum business tax, or sales tax,

Persons with disabilities: In compliance with the

non-highway diesel motor fuel or residual petroleum product for use in

Americans with Disabilities Act, we will ensure that our

lobbies, offices, meeting rooms, and other facilities are

the production of tangible personal property for sale by farming or for

use in a commercial horse boarding operation, or both.

accessible to persons with disabilities. If you have questions

about special accommodations for persons with disabilities, call

If you are a commercial fisherman, you may not use this form. You

the information center.

must pay the tax and apply for a refund (see Form AU-631, Claim

for Refund/Reimbursement of Taxes Paid on Fuel Used in a Vessel

Engaged in Commercial Fishing).

Boxes a and c — The exemption for farmers from petroleum business

tax imposed on purchases of non-highway diesel motor fuel, or from

petroleum business tax imposed on purchases of residual petroleum

product, is limited to fuel used or consumed directly and exclusively in

the production phase of farming. Purchases for use in administration,

storage, or marketing, or for use indirectly in farming, do not qualify.

Boxes b and d — The exemption for farmers and commercial horse

boarding operators from sales tax does not require the fuel to be

used directly and exclusively in farm production or commercial

horse boarding operations. The fuel must be used or consumed in the

production of tangible personal property for sale by farming or in a

commercial horse boarding operation, or both.

For the exemption from diesel motor fuel tax, the non-highway diesel

motor fuel must not be used on the public highways of New York

except to reach adjacent farmlands.

Form Ft-1004 - Certificate For Purchases Of Non-Highway Diesel Motor Fuel Or Residual Petroleum Product For Farmers And Commercial Horse Boarding Operations Page 2

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