Fillable Form Pdr-1pto - Power Take-Off Worksheet (Page 2 of 2) in pdf

Schedule PDR-1PTO Instructions

Purpose

Use of hubometers (hub meters)

Record keeping requirements

A hubometer measures the actual road

If the claim is for fuel purchased from a

Tax paid on gasoline or special fuel used to

mileage of a vehicle. A claim for refund may

retail service station, you must keep the

operate a power take-off unit (PTO) or aux-

be based on information provided from

original sales ticket to verify the claim.

iliary engine fueled from the same supply

a hubometer or odometer and calculated

tank as the highway vehicle is refundable.

Original sales tickets must have:

miles per gallon. This information is used to

The refund claim is based on only the fuel

determine the PTO gallons while the vehicle

• name and address of dealer or retail sta-

consumed by the PTO or auxiliary engine.

is stationary.

tion;

Fuel consumed during idling time is not

eligible for refund.

• number of gallons purchased, price per

Calculation of refund

gallon, type of fuel;

You can determine the amount of fuel sub-

Reporting requirements

• description or unit number of vehicle;

ject to refund by either using the allowable

To claim a refund, complete Form PDR-1,

• name and address of purchaser;

percentage method or an alternate method.

Minnesota Motor Fuel Claim for Refund, and

Whichever method you use, you must meet

• dollar amount of sale;

attach Schedule PDR-1PTO, Power Take-Off

the record keeping requirements.

• rate and amount of motor fuel excise tax

Worksheet.

charged or a statement that Minnesota

1 Allowable percentage method

Claims must be filed within one year and

tax is included in the price; and

The department has determined percent-

two months (425 days) from the date of

• date of purchase.

ages that represent the fuel used by the

purchase, or as often as monthly. However,

PTO unit. These percentages are based

if you elect to file on an annual basis, the

The department will accept alternative

on the type of PTO unit and are applied

claim must be received by the department

records for fuel purchased, including com-

against all the fuel in the supply tank of

within 60 days after the end of your ac-

puter or electronically generated listings, as

the motor vehicle to which the PTO is

counting year. Separate refund claims must

long as they clearly provide the necessary

attached. Schedule PDR-1PTO, column

be completed for each tax rate.

information.

B, details these percentages.

For each refund claim, you must have the

If the claim is for fuel withdrawn from your

2 Alternate method

original sales ticket, bulk fuel invoice or a

tax-paid bulk storage, detailed disbursement

signed dealer affidavit available for audit at

You may choose not to use the straight

records must be kept.

the taxpayer’s location.

percentage if you can provide accurate

Information should include:

records and documentation to substan-

Sales tax

tiate the refund claim. To use another

• date of disbursement;

method of calculation, you must receive

If you receive a refund of petroleum taxes

• number of gallons withdrawn; and

written approval from the department in

paid, you may be required to pay Minne-

• description of PTO unit or auxiliary

advance.

sota use tax on these purchases. The fuel on

engine.

which the motor fuel tax has been refunded

In column A, enter the total gallons of

is subject to Minnesota sales and use tax,

Keep the documentation for at least 3½

fuel placed in the motor vehicle on the

unless specifically exempted by law.

years.

applicable line. Multiply column A by the

percentage in column B and enter the result

For more information, see Sales Tax Fact

in column C.

Sheet #116, Petroleum Products, send an

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

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

Form Pdr-1pto - Power Take-Off Worksheet Page 2

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