Looking for a New York State Tax Forms And Templates? Download it for free!

FT-1013 (9/95) (back)

Instructions

The purchaser must give the seller a completed Form FT-1013 to purchase aviation gasoline exempt from the

motor fuel tax and at the reduced rate of petroleum business tax.

If a registered retail seller of aviation gasoline buys aviation gasoline from a supplier that is not registered as a

distributor of motor fuel, this form cannot be used, and the supplier must charge the full rate.

The Tax Department periodically publishes lists of all currently registered distributors of motor fuel, distributors of

diesel motor fuel, distributors of kero-jet fuel only, aviation fuel businesses, retailers of heating oil only, residual

petroleum product businesses and retail sellers of aviation gasoline (Publication 532). To obtain this publication,

contact the Transaction and Transfer Tax Bureau, F.A.C.C.T.S., Building 8-855, W.A. Harriman Campus, Albany,

NY 12227.

If upon receiving Form FT-1013 the seller does not:

- verify the purchaser is registered as a retail seller of aviation gasoline in Publication 532 or

- have a copy of the purchaser’s registration as a retail seller of aviation gasoline that indicates the purchaser was

registered after the latest date of the latest Publication 532, then

the seller may not claim to have accepted the document in good faith.

Further, if this is a blanket certiﬁcation, the seller must determine whether the purchaser’s name appears in

Publication 532 in effect at the time of any subsequent transaction. If the seller’s name does not appear, the

seller is responsible for taxes on all sales made to the purchaser after the date of the publication or the date the

seller becomes aware that the person is no longer registered as a retail seller of aviation gasoline.

Any purchaser who furnishes his or her supplier with a false or fraudulent certiﬁcation to avoid payment of any

taxes will be jointly and severally liable for the taxes and may also be subject to civil and criminal penalties.

The seller must be registered as a distributor of motor fuel and the purchaser must be registered as a retail seller

of aviation gasoline.

Need Help?

For forms or publications, call toll free (from New York State only) 1 800 462-8100. From areas outside New York State, call

(518) 438-1073.

For information, forms or publications, call the Business Tax Information Center at 1 800 972-1233. The call is toll free from

anywhere in the U.S. (including Alaska and Hawaii) and Canada. For information, you can also call toll free (from New York State only)

1 800 CALL TAX (1 800 225-5829). From areas outside New York State, call (518) 438-8581.

Telephone assistance is available from 8:30 a.m. to 4:25 p.m., Monday through Friday.

Persons with Disabilities - In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, ofﬁces, meeting

rooms and other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons

with disabilities, please call the information and assistance numbers listed above.

Hotline for the Hearing and Speech Impaired - If you have a hearing or speech impairment and have access to a telecommunications

device for the deaf (TDD), you can get answers to your New York State tax questions by calling 1 800 634-2110 toll free from anywhere

in the U.S. (including Alaska and Hawaii) and Canada. Hours of operation are from 8:30 a.m. to 4:15 p.m., Monday through Friday. If

you do not own a TDD, check with independent living centers or community action programs to ﬁnd out where machines are available

for public use.

If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus, Albany NY

12227.

Form Ft-1013 - Exemption Certification For Registered Retail Sellers Of Aviation Gasoline Page 2