Form Pdr-1 - Minnesota Motor Fuel Claim For Refund Page 2
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1
2Form PDR-1 Instructions
Purpose
Keep Accurate Records
Line Instructions
You must obtain a sales ticket/invoice
Complete this form to get a refund of Min-
Line 2, Columns A and B — PTO
for each purchase made during the claim
nesota tax paid on gasoline, undyed diesel
Tax paid on gasoline or special fuel used to
period, regardless of amount. You are no
fuel and undyed kerosene used for qualifying
operate a power take-off unit (PTO) or aux-
longer required to send receipts with your
purposes in your trade or business (includ-
iliary engine fueled from the same supply
claim.
ing farming).
tank as the highway vehicle is refundable.
The refund claim is based on only the fuel
Claims for a qualifying trade or business
The name and address of the dealer must
consumed by the PTO or auxiliary engine.
(production of income) must include a list
be machine-printed or rubber-stamped on
Fuel consumed during idling time is not
of nonlicensed equipment in which the fuel
each sales ticket/invoice. Also, each sales
eligible for refund.
was used. Use the space below or attach a
ticket/invoice must be machine-numbered
separate schedule.
and show the name of the purchaser, date
To claim a refund, complete Schedule
of sale, number of gallons, type of product,
PDR-1PTO, Power Take-Off Worksheet, and
A qualifying purpose means gasoline or
price per gallon and amount of tax.
attach it to this form.
special fuel used:
All refunds are based on usage and not on
If you file IFTA returns, please use these
• on a farm for farming purposes; or
purchases. If purchasing fuel from retail sta-
gallons when filing a PDR-1 claim. For more
• for off-highway business use in your trade,
tions, receipts need to be labeled as to what
information, please visit our website.
business or activity for the production of
type of equipment the fuel went into.
income. (Off-highway business does not
Line 4, Columns A and B — Tax Rates
include use in a motor vehicle regis-
When purchasing bulk fuel, you must keep
A surcharge is imposed on all motor fuels
tered for highway use within the last 12
dispersal records that indicate the date of
effective Aug. 1, 2008, and is updated an-
months.)or
dispersement, the number of gallons with-
nually.
• certain emergency vehicles that are
drawn and a description of the equipment
Using the list below and the month of the
• diesel powered
in which the fuel was delivered. Fuel logs
return you are filing, determine the tax rate
• clearly marked as emergency vehicle
must be maintained and made available to
to enter on line 4, columns A and B.
• owned by a city, county, or municipality.
the Department of Revenue upon demand.
If the period month is:
the tax rate is:
Keep accurate records of all your sales tick-
This refund does not apply to gasoline or
July 1, 2011 through June 30, 2012 . . 0.28
ets/invoices for at least 3½ years.
special fuel purchased for personal use, such
July 1, 2012 through current . . . . . . . . 0.285
as for lawn and garden equipment, or for
Sales and Use Tax
fuel used in boats, snowmobiles, airplanes or
Line 6 — Direct Deposit
licensed motor vehicles.
If you receive a refund of petroleum taxes
To have your refund direct deposited into
paid, you may be required to pay Min-
Your claim for refund is subject to audit. You
your checking or savings account, enter the
nesota use tax on those purchases. The
routing and account numbers. You must use
must keep all records pertaining to this claim
fuel on which the motor fuel tax has been
an account not associated with any foreign
(fuel receipts, bulk purchase receipts, bills
refunded is subject to Minnesota sales and
banks.
of lading, fuel logs and IFTA reports) for at
use tax, unless specifically exempted by
least 3 1/2 years from the time the claim is
If the routing or account number is incor-
law. Examples of fuel specifically exempted
submitted. Do not send copies of receipts or
rect or is not accepted by your financial
from sales and use tax include fuel used in
invoices.
institution, your refund will be sent to you
a qualifying manner, such as: in agricultural
in the form of a paper check.
or industrial production; in certain taxable
Due Date
By providing your banking informa-
services or ambulance services; or in certain
Claims must be filed within one year and
tion, you are authorizing the department
fire trucks, emergency rescue vehicles and
two months (425 days) from the date of
and your financial institution to initiate
special fuels used in qualifying law enforce-
purchase. The postmark date is considered
electronic credit entries, and if necessary,
ment vehicles operated by state and local
the filing date.
debit entries and adjustments for any credits
governments.
made in error.
Each claim must cover only one month.
For more information, see Sales Tax Fact
Only one claim per period is allowed and if
Sheet #116, Petroleum Products, send an
Questions?
corrections to the original claim are neces-
email to SalesUse.Tax@state.mn.us or call
sary, an amended claim must be filed.
Website:
651-296-6181 or 1-800-657-3777.
Email:
petroleum.tax@state.mn.us
Phone: 651-296-0889
Information is available in other formats
upon request for persons with disabilities.
Gasoline Nonlicensed Equipment
Gallons
Diesel Nonlicensed Equipment
Gallons
(round to whole gallons)
(round to whole gallons)
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