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PT-101.4 (9/06) (back)

Instructions

Column B - For each type of aircraft listed in column A,

Who must file this form

enter the number of flights taking off from

Distributors of motor fuel who operate aircraft fueled

within New York State.

by aviation gasoline in New York State must file this

schedule with Form PT‑101, Tax on Motor Fuel. This is a

Column C - For each type of aircraft listed in

consumption tax form that is used to compute the amount

column A, enter the number of gallons

of aviation gasoline deemed consumed in New York State.

of aviation gasoline per departure. The

Distributors owe petroleum business tax on aviation

gallons‑per‑departure amount is the average

gasoline consumed in New York State but purchased

fuel consumed in taxiing from the loading

outside the state. Distributors may get a refund of the

gate to the takeoff area and in the takeoff,

petroleum business tax on aviation gasoline purchased in

including waiting time.

New York State but used outside New York State.

Attach an additional sheet(s) to document

Exempt aircraft operator - Mark an X in the box if you

your calculation for the gallons of aviation

meet the exemption criteria. This exemption applies to

gasoline used per departure for each type

periods beginning on or after June 1, 2005. For additional

of aircraft. This information should include

information, see TSB‑M‑05(2)M, Petroleum Business Tax

the system‑wide average taxi‑out time

Exemption for Aircraft Operators Servicing Four or More

(from the start of the engine at the loading

Cities Within New York State.

gate to the release of the brake at takeoff,

including waiting time), the fuel consumption

The exemption from the petroleum business tax applies

per minute during taxi‑out time, and the fuel

to all kero‑jet fuel and aviation gasoline consumed in all of

consumed during the takeoff.

your aircraft for any location in New York State (including

locations not providing intrastate service). In addition, if

This information should be available from the

the petroleum business tax was assumed by you, a credit

aircraft manufacturer.

or refund of the petroleum business tax is allowed.

Column D - Multiply the number of flights in column B by

If you do not provide regularly scheduled passenger

the number of gallons in column C and enter

service to four or more cities within New York State or do

the result.

not have nonstop flights between any four of those cities,

the exemption does not apply and the aviation gasoline

Line 1 - Add the gallons in column D and enter the total.

consumed during takeoffs in New York State is subject to

Enter 0 if you marked the box and you meet

the petroleum business tax.

the exemption criteria for an exempt aircraft

operator for the entire month. If you qualify for the

Note: The gallons of aviation gasoline used by an exempt

exemption for only part of the month, you must

aircraft operator are exempt from the petroleum business

include on this line the gallons consumed during

tax but are subject to the petroleum testing fee. To

the nonexempt part.

compute the petroleum testing fee, multiply the exempt

gallons by the petroleum testing fee rate ($0.0005) and

Line 2 - Enter the total number of tax-paid gallons of

enter the gallons and tax on line 28 of Form PT‑101.

aviation gasoline purchased and consumed in

your aircraft.

Specific instructions

Line 3 - Subtract line 2 from line 1 and enter the result.

Column A - Enter the type of aircraft for each aircraft that

Enter any negative gallons in brackets. Transfer

had a flight taking off from within New York

and include the line 3 gallons in the amount on

State.

Form PT‑101, line 18.

Form Pt-101.4 - Aviation Gasoline Consumed In New York State By Aircraft Of Distributors Of Motor Fuel Page 2

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