Fillable Form Pdr-1t - Transit And Ambulance Claim For Refund (Page 2 of 3) in pdf

Form PDR-1T Instructions

Purpose

Qualified Purposes

Excise tax paid on gasoline or special fuels

is refundable to the end user if used for

There are seven Minnesota Statutes (M.S.) under which a refund may be claimed:

qualified purposes (see “Qualified Purposes”

M.S. 144E.10 — Ambulance service

on this page) or used in a manner that is ex-

transportation provided by a special trans-

providers licensed with the Emergency

empt under Minnesota law (M.S. 296A.07,

portation services provider or common

Medical Ground Services Regulatory

subd. 4, and M.S. 296A.08, subd. 3). Note:

carrier recognized by and receiving reim-

Board. These providers are eligible for

Be sure to check our website to ensure you

bursement from the Minnesota Depart-

refund of all state motor fuel and special

are using the most current Form PDR-1T.

ment of Human Services (DHS) is eligible

fuel excise taxes paid for and used in their

for refund of state motor fuel and special

Complete this form to claim a refund if you

ambulances.

fuel excise taxes paid commensurate with

are any of the following:

the reimbursement procedure used by the

M.S. 144E.12 — Ambulance air service

• a transit system or transit provider

DHS. DHS reimburses under this statute

providers licensed with the Emergency

who received financial assistance or

only for mileage while actually providing

Medical Air Services Regulatory Board.

reimbursement under M.S. 174.24,

transportation, not when the transit ve-

These providers are eligible for refund

256B.0625, subd. 17, or 473.384

hicle is en route to pick up passenger(s),

of all state motor fuel and special fuel

commonly referred to as loaded miles.

• an ambulance service provider licensed

excise taxes paid for and used in their air

under M.S. 144E.10 or 144E.12

ambulances.

No-Load Miles: ATS and STS miles

driven without the recipient in the vehicle

• providers of transportation to recipients

M.S. 174.24 — Any public or private op-

are considered an excluded cost of trans-

of medical assistance home and commu-

erator of a transit system that is contracted

portation. The miles are not reimbursable

nity-based services waivers enrolled in

to and receiving financial assistance from

and cannot be billed to the recipient.

day programs, including adult day care,

the Minnesota Department of Transporta-

family adult day care, day treatment

tion in the Public Transit Participation

M.S. 296A.07 Subd. 4 (2)/296A.08, subd.

and habilitation, prevocational services

Program is eligible for refund of all state

3 (2) — Providers of transportation to

and structured day services under M.S.

motor fuel and special fuel excise taxes

recipients of medical assistance home

296A.07 Subd.4(2) or 296A.08 Subd.3(2)

paid. The refund is only for fuel used

and community-based services waiv-

in vehicles that actually provide transit

ers enrolled in day programs, including

• providers of medical or dental services

services. Note: This program is only for

adult day care, family adult day care, day

by a federally qualified health center, as

transit providers outside the Twin Cities

treatment and habilitation, prevocational

defined under title 19 of the Social Se-

metropolitan area.

services and structured day services.

curity Act, as amended by Section 4161

of the Omnibus Budget Reconciliation

M.S. 473.384 — Any public or private op-

M.S. 296A.07 Subd. 4 (4)/296A.08, subd.

Act of 1990, with a motor vehicle used

erator of a transit system that is contracted

3 (4) — Providers of medical or dental

exclusively as a mobile medical unit un-

to and receiving financial assistance from

services by a federally qualified health

der M.S. 296A.07 Subd.4(4) or 296A.08

the Metropolitan Council to provide tran-

center, as defined under title 19 of the So-

Subd.3(4)

sit services within the metropolitan area is

cial Security Act, as amended by Section

eligible for refund of all state motor fuel

4161 of the Omnibus Budget Reconcili-

You must attach a separate schedule

and special fuel excise taxes paid. The re-

ation Act of 1990, with a motor vehicle

providing a list of all qualifying vehicles

fund is only for fuel used in vehicles that

used exclusively as a mobile medical unit.

in which the fuel was used.

actually provide transit services. Note:

Each claim must cover only a one-month

This program is only for transit providers

period. Only one claim per period is al-

within the Twin Cities metropolitan area.

lowed and if corrections to the original

M.S. 256B.0625, subd. 17 — Medical

claim are necessary, an amended claim

must be filed.

refunded is subject to Minnesota sales and

For more information, see Sales Tax Fact

Your claim for refund is subject to audit.

use tax, unless specifically exempted by

Sheet #116, Petroleum Products, send an

You must keep all records pertaining to this

law. Examples of fuel specifically exempted

email to SalesUse.Tax@state.mn.us or call

claim (receipts, mileage logs, bills of lad-

from sales and use tax include fuel used in

651-296-6181 or 1-800-657-3777.

ing, fuel logs, transportation reimbursement

a qualifying manner, such as: in agricultural

requests from other state agencies, etc.) for

Line Instructions

or industrial production; in certain taxable

at least 3½ years. Do not send in copies of

services or ambulance services; or in cer-

Line 1 — Method of Calculating Refund

receipts or invoices.

tain fire trucks, emergency rescue vehicles

‘If you’re filing under M.S. 144E.10,

and special fuels used in qualifying law

144E.12, 174.24, 296A.07 subd.

Sales and Use Tax

enforcement vehicles operated by state and

4(2)/296A.08 subd. 3(2), M.S. 296A.07,

If you receive a refund of petroleum taxes

local governments.

subd. 4(4)/296A.08 subd. 3 (4), or 473.384,

paid, you may be required to pay Min-

enter the number of gallons of fuel used

nesota use tax on those purchases. The

during the month in eligible vehicles.

fuel on which the motor fuel tax has been

Continued

(Rev. 8/17)

Form Pdr-1t - Transit And Ambulance Claim For Refund Page 2

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