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

Page 2 of 2 FT-949 (1/12)

Instructions

Who may use this form

G — a purchase by a governmental entity (New York State or

the United States government)

This application for refund may be used by sellers of motor fuel

Q — a qualified hospital

other than retail service stations (for example, wholesalers and

jobbers), to claim a refund of prepaid sales tax on motor fuel.

X — fuel sold for export outside New York State

O — other (explain)

Refunds of prepaid sales tax may be claimed when motor fuel was

sold and no sales tax was charged because the motor fuel was

Section 2 — Summary of purchases

sold to an exempt purchaser (see Column F below).

You must list and submit copies of invoices for purchases of

This form may not be used to claim a refund for sales of motor

tax-paid motor fuel in quantities equal to or greater than that for

fuel made through retail service stations. Retail service station

which this refund is claimed.

operators must use Form FT-950, Application for Refund of

Prepaid Sales Tax on Motor Fuel Sold at Retail Service Stations, to

Paid preparer identification numbers

obtain a refund of prepaid sales tax.

New York State Tax Law requires certain paid tax return preparers

When to file

and facilitators of refund anticipation loans (RALs) and refund

anticipation checks (RACs) to register electronically with the Tax

Applications for refund must be filed within three years from the

Department. When completing this section, you must enter your

date the tax was payable to the Commissioner of Taxation and

New York tax preparer registration identification number (NYTPRIN)

Finance. Claims should be filed for periods of at least one full

if you are required to have one. (Information on the New York State

month, whenever possible.

Tax Preparer Registration Program is available on our Web site; see

Substantiation

Need help?.) In addition, you must enter your federal preparer tax

identification number (PTIN) if you have one; if not, you must enter

Copies of invoices for all sales for which a refund is claimed must

your social security number (SSN). (PTIN information is available at

be attached to this application. An invoice for an exempt customer

)

must show that customer as the purchaser and payer of record.

Where to file

In addition to invoices for all sales and purchases listed, copies of

the following documents given to you by the purchaser also must

The completed refund application and all required documentation

be submitted with this application for exempt sales to:

should be mailed to:

NEW YORK STATE TAX DEPARTMENT

• An exporter – Form FT-936, Statement of Exportation of Motor

FUEL TAX REFUND UNIT

Fuel by Purchaser

PO BOX 5501

ALBANY NY 12205

• A qualified hospital – Form FT-937, Certificate of Exemption

for Qualified Hospitals, Volunteer Fire Companies and Volunteer

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

Ambulance Services

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

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

• A governmental entity – a copy of the governmental purchase

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

order, voucher, or contract.

date recorded by a private delivery service unless you used a

Note: When you have purchased motor fuel that you exported,

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

submit evidence to show that the fuel was transported outside the

of the Treasury or the Commissioner of Taxation and Finance.

state as well as a copy of the motor fuel tax return for the state to

(Currently designated delivery services are listed in Publication 55,

which the fuel was exported for sale.

Designated Private Delivery Services. See Need help? for

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

Failure to submit the required documentation may result in the

a designated private delivery service and need to establish the

return of your application and a delay in the processing of your

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

refund.

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

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

Column instructions

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

forms to the appropriate address listed in Publication 55.

Section 1 — Summary of sales

Include on this form only those sales on which no prepaid sales tax

was charged or passed through.

Need help?

Column D — Multiply the amount in Column B by the amount in

Visit our Web site at

Column C and enter the result in Column D.

• get information and manage your taxes online

Column F — Enter the name of the exempt purchaser to whom

• check for new online services and features

you sold motor fuel. Exempt purchasers may only be one of the

following:

Sales Tax Information Center:

(518) 485-2889

• The United States government, its agencies, and

To order forms and publications:

(518) 457-5431

instrumentalities

• New York State, its agencies, instrumentalities, and

Text Telephone (TTY) Hotline

political subdivisions (including school districts)

(for persons with hearing and

speech disabilities using a TTY):

(518) 485-5082

• A qualified hospital

• The purchaser of motor fuel for export

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

pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475,

Note: If you purchased motor fuel that you exported to another

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).

state for sale in that state, list your name as the customer.

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.

Column G — Enter the reason for exemption given by the

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 employment and training programs and other

purchaser. Select the appropriate code from the list below:

purposes authorized by law.

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-949 - Application For Refund Of Prepaid Sales Tax On Motor Fuel Sold Other Than At Retail Service Stations Page 2

Related Articles

Related forms

Related Categories