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Page 4 of 4 FT‑505 (9/11)

Instructions

Who may use this form

General instructions

Credit card issuers are eligible to apply for a refund of New York State (NYS)

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

and local sales, motor fuel or diesel motor fuel excise, and petroleum business

necessary substantiation and adhere to the following procedures:

taxes (fuel taxes) paid on purchases of motor fuel and diesel motor fuel sold to a

• You must complete the entire claim form, including schedules A and B. Attach

government entity and paid for with the issuer’s credit card if all of the following

a worksheet, if necessary, and include adding machine tapes if the worksheet

criteria are met:

is not computer‑generated.

• The government entity and credit card issuer submitted a properly completed

• You must furnish a statement listing all government entity purchases and

Form FT‑505.1, Government Entity Credit Card Refund or Credit Election, to

showing the amount of taxes that were not billed to the government entities.

the Tax Department indicating the credit card issuer is the only party eligible

• You must include your telephone number in case we need to contact you

to receive the refund. There must be an election form for each government

concerning your refund.

entity that made purchases that are part of this refund claim.

Additional documentation may be requested by the Tax Department upon

• The fuel taxes were actually paid to the Tax Department.

review of the refund claim submitted. New York State Tax Law does not allow for

• The fuel was purchased by a government entity for its own use or

interest on these refunds.

consumption and the purchase qualifies as an exempt purchase.

• The credit card issuer is registered for sales tax purposes and has a

Line instructions

Certificate of Authority to collect sales tax.

Lines 1 and 2 — Enter the number of gallons and applicable excise tax paid

• The credit card issuer must be able to establish that it has not charged or

from schedules A and B.

otherwise received any fuel taxes from the government entity and that no fuel

Lines 4 and 5 — Enter the number of gallons and applicable petroleum

taxes will be charged to the government entity.

business tax paid from schedules A and B.

• The credit card issuer must be able to establish that all fuel taxes charged to

Lines 7 and 8 — Enter the number of gallons and applicable state and local

the government entity by the retail station or other vendor have been repaid

to the retail station or other vendor or the credit card issuer has received

sales tax paid from schedules A and B.

written consent from the retail station or other vendor to receive the refund or

credit for the fuel taxes.

Schedules A and B —

Complete all columns of schedules A and B. Enter

information for those purchases for which a refund is claimed. Attach copies

• Neither the credit card issuer nor the government entity has received a notice

of all invoices listed. Attach additional sheets if necessary. Be sure to total the

of ineligibility from the Tax Department (see Notice of ineligibility).

Number of gallons, Excise tax paid, Petroleum business tax paid, and Sales tax

paid columns. The totals of these columns must be carried to the front page as

Definitions

indicated.

The term credit card issuer means a person who finances the exempt purchase

of motor fuel or diesel motor fuel by a government entity by means of a credit or

Paid preparer identification numbers —

New York State Tax Law

other access card issued to the government entity by that person.

requires certain paid tax return preparers and facilitators of refund anticipation

loans (RALs) and refund anticipation checks (RACs) to register electronically with

The term government entity means:

the Tax Department. When completing this section, you must enter your New

• NYS, or any of its agencies, instrumentalities, public corporations (including

York tax preparer registration identification number (NYTPRIN) if you are required

a public corporation created pursuant to agreement or compact with another

to have one. (Information on the New York State Tax Preparer Registration

state or Canada), or political subdivisions;

Program is available at our Web site; see Need help?.) In addition, you must

• the United States of America and any of its agencies and instrumentalities;

enter your federal preparer tax identification number (PTIN) if you have one;

if not, you must enter your social security number (SSN). (PTIN information is

• the United Nations or any international organization of which the United

available at )

States is a member; or

• any diplomatic mission or diplomatic personnel who are permitted by the

Where to file

Office of Foreign Missions to purchase motor fuel and diesel motor fuel

exempt from sales tax.

Mail to:

NYS TAX DEPARTMENT

FUEL TAX REFUND UNIT

PO BOX 5501

When to file

ALBANY NY 12205‑5501

A claim for refund should be filed for full monthly periods. A claimant may

include more than one month in a single claim. Each period should begin on the

Private delivery service address — To use a private delivery service, see

first and end on the last day of a calendar month.

Publication 55, Designated Private Delivery Services.

File Form FT‑505 after the end of the sales tax quarter in which the fuel was

purchased by the government entity, but within three years from the date the

Need help?

tax was payable to the Commissioner of Taxation and Finance for refunds of

NYS and local sales tax. Claims for refund of the motor fuel or diesel motor fuel

excise tax and the petroleum business tax must be filed within three years from

Visit our Web site at

the date of purchase.

(for information, forms, and online services)

Sales tax quarters are as follows:

March 1 ‑ May 31

Miscellaneous Tax Information Center:

(518) 457-5735

June 1 ‑ August 31

September 1 ‑ November 30

To order forms and publications:

(518) 457-5431

December 1 ‑ February 28/29

Text Telephone (TTY) Hotline

Notice of ineligibility

(for persons with hearing and

speech disabilities using a TTY):

(518) 485-5082

A notice of ineligibility will be issued if the Tax Department determines that the

fuel purchased by a government entity was not purchased for the government

entity’s own use or consumption, or, when otherwise necessary for the proper

Privacy notification

enforcement of the tax law. As of the date specified in the notice, the credit card

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant

issuer will no longer be eligible to apply for refunds of fuel taxes with respect

to the New York State Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308,

to purchases of fuel by a government entity. Instead the fuel taxes must be

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).

collected from the government entity, who must then apply for a refund of the

fuel taxes paid.

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

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

purpose.

The credit card issuer or government entity has the right to dispute the notice,

by following the steps outlined in the notice. If appropriate steps are taken to

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

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

rectify the situation leading to the issuance of the notice, the Commissioner may,

employment and training programs and other purposes authorized by law.

in his or her discretion, cancel or suspend the notice.

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

under the Tax Law.

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

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

Form Ft-505 - Claim For Refund Of Taxes Paid On Government Entity Credit Card Purchases Of Fuel Page 4

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