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Page 2 of 2 FT-950 (9/11)

Instructions

General information

Paid preparer identification numbers

New York State Tax Law requires certain paid tax return preparers

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

and facilitators of refund anticipation loans (RALs) and refund

to claim a refund of excess prepaid sales tax on motor fuel.

anticipation checks (RACs) to register electronically with the Tax

Refunds may be claimed when:

Department. When completing this section, you must enter your

• The prepaid tax on motor fuel was more than the tax required to

New York tax preparer registration identification number (NYTPRIN)

be collected from customers on the sale of the motor fuel; or

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

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

• Retail sales were made to exempt purchasers and no

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

sales tax was charged on the sale. Exempt purchasers are

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

qualified hospitals; the federal government, its agencies and

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

instrumentalities; New York State, its agencies, instrumentalities

)

and political subdivisions including school districts.

Where to file

Who may use this form

The completed refund application and required documentation

Retail vendors of motor fuel may use this form to claim only a

should be mailed to:

NEW YORK STATE TAX DEPARTMENT

refund of prepaid sales tax on motor fuel. This form may not be

FUEL TAX REFUND UNIT

used to claim a refund of motor fuel tax or the petroleum business

PO BOX 5501

tax. To claim a refund of motor fuel tax, use Form FT-946/1046,

ALBANY NY 12205

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

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

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

Reimbursement of the Petroleum Business Tax.

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

When to file

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

date recorded by a private delivery service unless you used a

Claims for refund must be filed within three years from the date tax

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

was payable to the Commissioner of Taxation and Finance.

of the Treasury or the Commissioner of Taxation and Finance.

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

(Currently designated delivery services are listed in Publication 55,

whenever possible.

Designated Private Delivery Services. See Need help? for

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

Substantiation

a designated private delivery service and need to establish the

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

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

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

• Complete Section 1 and Section 2 of this application. (Attach

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

additional worksheets if necessary.)

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

• Furnish copies of the original purchase invoices showing the

form to the appropriate address listed in Publication 55.

prepaid sales tax.

Failure to submit the required information may result in the return

Need help?

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

Visit our Web site at

Additional documentation may be requested by the Tax

• get information and manage your taxes online

Department upon review of the refund application submitted.

• check for new online services and features

You must keep all records and other supporting documents,

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

Telephone assistance

and prepaid sales tax used to complete this refund application for

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

Sales Tax Information Center:

(518) 485-2889

request of the Tax Department.

To order forms and publications:

(518) 457-5431

Line instructions

Text Telephone (TTY) Hotline (for persons with

hearing and speech disabilities using a TTY):

(518) 485-5082

Section 1

Persons with disabilities: In compliance with the Americans

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

with Disabilities Act, we will ensure that our lobbies, offices,

collected on motor fuel sold during the period covered by the

meeting rooms, and other facilities are

application.

accessible to persons with disabilities. If you have questions

about special accommodations for persons with disabilities, call the

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

information center.

motor fuel sold during the period for which the refund is claimed.

Line 3 — Subtract line 2 from line 1.

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,

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

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).

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

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

report or return.

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

purpose.

Line 5 — Subtract line 4 from line 3.

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

Section 2

employment and training programs and other purposes authorized by law.

Enter information only for those purchases for which a refund is

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

under the Tax Law.

claimed and attach copies of all invoices listed.

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-950 - Application For Refund Of Prepaid Sales Tax On Motor Fuel Sold At Retail Service Stations Page 2

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