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Page 2 of 2 FT-1007 (9/11)

Instructions

Line 2 — Enter the amount of sales tax prepaid to supplier for only

General information

that highway diesel motor fuel sold during the period for which the

This application is to be used by operators of retail service stations

refund is claimed; do not enter the prepaid tax for highway diesel

(including marinas) to claim a refund of prepaid sales tax on

motor fuel purchased but not yet sold.

highway diesel motor fuel.

Line 4 — Enter whatever portion of the amount shown on line 3

Refunds may be claimed when:

that was taken as a credit against sales taxes due on another report

• The prepaid tax on highway diesel motor fuel was more than the

or return.

tax required to be collected from customers on the sale of the

highway diesel motor fuel; or

Section 2 — Summary of diesel motor fuel purchases

• Retail sales were made to exempt purchasers and no sales tax

Enter information only for those purchases for which a refund

was charged on the sale with respect to sales of highway diesel

of prepaid sales tax is claimed and attach all invoices listed. For

motor fuel. Exempt purchasers are limited to New York State and

Column D, enter the appropriate code from Publication 902,

the United States government. Exempt purchasers must provide

Product Codes for Fuels, for the type of fuel purchased.

the service station with the proper documentation to establish

eligibility for exemption, and this document must be kept by the

Where to file

service station. A refund of the prepaid tax will not be granted in

The completed refund application and required documentation

the absence of this proof of exemption.

should be mailed to:

NEW YORK STATE TAX DEPARTMENT

• The prepaid sales tax applies to the sale of undyed kerosene

FUEL TAX REFUND UNIT

sold by a registered distributor to a retail filling station. However,

PO BOX 5501

a retail filling station operator may claim a credit or refund of

ALBANY NY 12205

the taxes it absorbed when it purchased the kerosene and then

Private delivery services — If you choose, you may use a private

resold it without the taxes to consumers for heating purposes in

delivery service, instead of the U.S. Postal Service, to mail in your

containers of 20 gallons or less. To qualify for the credit or refund,

form and tax payment. However, if, at a later date, you need to

the kerosene must be stored in and dispensed from a tank that

establish the date you filed or paid your tax, you cannot use the

is not capable of fueling a motor vehicle (a blocked pump), and

date recorded by a private delivery service unless you used a

the retail filling station operator must keep a detailed record of all

delivery service that has been designated by the U.S. Secretary

sales of the kerosene to consumers for heating in containers of

of the Treasury or the Commissioner of Taxation and Finance.

20 gallons or less.

(Currently designated delivery services are listed in Publication 55,

Designated Private Delivery Services. See Need help? for

Who may use this form

information on obtaining forms and publications.) If you have used

Service stations making retail sales of highway diesel motor fuel

a designated private delivery service and need to establish the

may use this form to claim only a refund of prepaid sales tax on

date you filed your form, contact that private delivery service for

highway diesel motor fuel. This form may not be used to claim a

instructions on how to obtain written proof of the date your form

refund of the diesel motor fuel tax or the petroleum business tax. To

was given to the delivery service for delivery. If you use any private

claim a refund of the diesel motor fuel tax, use Form FT-946/1046,

delivery service, whether it is a designated service or not, send the

Motor/Diesel Motor Fuel Tax Refund Application. To claim a refund

form to the appropriate address listed on Publication 55.

of the petroleum business tax, use Form AU-630, Application for

Reimbursement of the Petroleum Business Tax.

Need help?

When to file

Visit our Web site at

Claims for refund of the prepaid sales tax must be filed within three

• get information and manage your taxes online

years from the date the tax was payable to: Commissioner of

• check for new online services and features

Taxation and Finance.

Claims should be filed for periods of at least one full month,

Telephone assistance

whenever possible.

Miscellaneous Tax Information Center:

(518) 457-5735

Substantiation

To order forms and publications:

(518) 457-5431

To expedite the processing of a refund claim, a claimant must:

• Complete sections 1 and 2 of this application. Attach additional

Text Telephone (TTY) Hotline (for persons with

hearing and speech disabilities using a TTY):

(518) 485-5082

worksheets if necessary.

• Furnish copies of the original purchase invoices showing the

Persons with disabilities: In compliance with the

prepaid sales tax.

Americans with Disabilities Act, we will ensure that our

lobbies, offices, meeting rooms, and other facilities are

Failure to submit the required information may result in the return of

accessible to persons with disabilities. If you have questions

the application and a delay in the processing of any refund.

about special accommodations for persons with disabilities, call

the information center.

Additional documentation may be requested by the Tax Department

upon review of the refund application submitted.

Privacy notification — The Commissioner of Taxation and Finance may collect and maintain

You must keep all records and other supporting documents,

personal information pursuant to the New York State Tax Law, including but not limited to,

including those related to purchases, total sales, exempt sales,

sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may

require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

and prepaid sales tax used to complete this refund application for

This information will be used to determine and administer tax liabilities and, when authorized by

a period of at least three years and be able to produce them upon

law, for certain tax offset and exchange of tax information programs as well as for any other lawful

request of the Tax Department.

purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies

Line instructions

for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain

employment and training programs and other purposes authorized by law.

Section 1 — Computation of refund

Failure to provide the required information may subject you to civil or criminal penalties, or both,

under the Tax Law.

Line 1 — Enter the total amount of sales tax required to be

This information is maintained by the Manager of Document Management, NYS Tax Department,

collected on highway diesel motor fuel sold during the period

W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.

covered by the application.

Form Ft-1007 - Application For Refund Of Prepaid Sales Tax On Highway Diesel Motor Fuel Sold At Retail Service Stations Page 2

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