Form Pt-351.1 - Fuel Consumed In New York State By Aircraft (Page 2 of 2) in pdf

PT-351.1 (5/05) (back)

Instructions

General information

off from within New York State. For all ﬂights before

November 1, 2004, include only those ﬂights taking off from

Effective November 1, 2004, only fuel burned during

within New York State and landing outside New York State.

takeoffs from New York State will be deemed to be

For all ﬂights before November 1, 2004, taking off from

consumed in New York State. For more information, see

New York State and landing within New York State, see

TSB-M-04(3)M, Reduction of the Petroleum Business Tax for

column E.

Aircraft Operators.

Column C — For each type of aircraft listed in column A,

Exempt aircraft operator — Effective June 1, 2005, if

enter the number of gallons of fuel per departure. The

you provide regularly scheduled passenger service to

gallons-per-departure amount is the average fuel consumed

four or more cities within New York State and provide

in taxiing from the loading gate to the takeoff area and in the

nonstop service between any four of those cities, you will

takeoff, including waiting time.

be exempt from the petroleum business tax on kero-jet fuel

and aviation gasoline used in your aircraft. The exemption

Attach additional sheet(s) to document your calculation

from the petroleum business tax applies to all kero-jet fuel

for the gallons of fuel used per departure for each type of

and aviation gasoline consumed in all of your aircraft for

aircraft. Such information should include the systemwide

any location in New York State (including locations not

average taxi-out time (from the start of the engine at the

providing intrastate service). In addition, in cases where the

loading gate to the release of the brake at takeoff, including

petroleum business tax on kero-jet fuel was assumed by you,

waiting time), the fuel consumption per minute during

a credit or refund of the petroleum business tax is allowed.

taxi-out time, and the fuel consumed during the takeoff.

For additional information, see TSB-M-05(2)M, Petroleum

The manufacturer of the aircraft may be able to provide you

Business Tax Exemption for Aircraft Operators Servicing

with the requested information.

Four or More Cities within New York State.

Column E — For all ﬂights before November 1, 2004, enter

Mark an X in the box if you meet the exemption criteria,

the gallons of fuel consumed on ﬂights or legs of ﬂights

complete columns A through F and enter the exempt gallons

taking off from New York State and landing within New York

in column G.

State. All ﬂights on or after November 1, 2004, must be

If you do not provide regularly scheduled passenger service

reported in Column B.

to four or more cities within New York State or do not

Column G — If you meet the criteria for an exempt aircraft

have nonstop ﬂights between any four of those cities, the

operator, enter the exempt gallons for ﬂights on or after

exemption does not apply and the kero-jet fuel and aviation

June 1, 2005.

gasoline consumed during takeoffs in New York State is

subject to the petroleum business tax.

Line 1 — Add the column F gallons and enter the total on

line 1, column F.

Speciﬁc instructions

Line 2 — Add the column G gallons and enter the total on

Enter the ﬁling period, the legal name of the business, the

line 2, column G.

federal employer identiﬁcation number (FEIN), or, if not

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

applicable, your social security number (SSN), and indicate

the type of fuel used.

Transfer the line 3 taxable gallons to Form PT-351, line 1.

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

Attach a copy of this completed form and related

had a ﬂight or a leg of a ﬂight taking off from within New York

computations to Form PT-351, Aircraft Fuel Consumption

State.

Tax Return.

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

enter the number of ﬂights or legs of ﬂights taking

Form Pt-351.1 - Fuel Consumed In New York State By Aircraft Page 2

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