“Thanks for the great customer service! … You guys are awesome! ”
“I have been with you for about 7 years and you have treated me wonderful! I have recommended you in the past and I will recommend you in the future. ”
“You guys are by far the best propane company I have ever dealt with! It is so nice to finally find an LP company that I can trust! ”
“I was so happy you got to me with such short notice when S… Propane came and picked up my tank and left me with no LP. I told them only two days before I didn’t need a refill, I would call them when I needed some, and they picked up my tank! Thank you for such great customer service! ”

Tax Forms

To assist our customers in completing and submitting the proper tax exexmption forms please refer to the table below. This table lists all current valid forms that can be accepted depending upon the type of fuel purchased and the specific use.

FT-937

Certificate Number

Customer Type

  1. hospital
  2. volunteer fire company and volunteer ambulance service

Product

  1. gasoline
  2. gasoline, highway & non-highway diesel

Exemptions

  1. state & local sales tax
    state excise tax
  2. state & local sales tax

Remarks

  1. customer must hold valid operating certificate issued by the NYS Department of Health or NYS Department of Mental Hygiene; ST-119.1 must be submitted with FT-937
  2. ST-119.1 must be submitted with FT-937; fuel to be used in firefighting vehicles, apparatus or equipment, or emergency rescue or first aid response vehicles, apparatus or equipment owned by the fire co. or ambulance service

FT-940

Certificate Number

Customer Type

  1. gasoline resellers and endusers

Product

  1. gasoline

Exemptions

  1. no exemption - with this certificate the customer tells us whether he is an enduser of the gasoline, or a reseller of the gasoline - if reseller,prepaid sales tax would be charged rather than state and local sales tax

FT-1001

Certificate Number

Customer Type

  1. distributor of diesel motor fuel retailer of non-highway diesel motor fuel only
  2. distributor of diesel motor fuel
  3. distributor of diesel motor fuel

Product

  1. non-highway diesel fuel oil
  2. highway diesel
  3. undyed kerosene

Exemptions

  1. state excise tax
    petroleum business tax
    prepaid sales tax
  2. state excise tax
    petroleum business tax
    prepaid sales tax
  3. petroleum business tax

Remarks

  1. cannot be a sale at retail, and fuel cannot be delivered into a tank equipped with a hose or other apparatus for dispensing into the tank of a motor vehicle (nozzle rule)
  2. delivery must be to a terminal of a registered/licensed operator or within the terminal of a registered/licensed operator
  3. fuel cannot be used to operate a motor vehicle

FT-1002

Certificate Number

Customer Type

  1. distributor of diesel motor fuel
  2. retail filling station

Product

  1. highway diesel
  2. highway diesel
    non-highway diesel

Exemptions

  1. no exemption - with this certificate the distributor certifies that he will collect applicable taxes; prepaid sales tax would be charged rather than state and local sales tax
  2. no exemption - with this certificate the distributor certifies that he will collect applicable taxes; prepaid sales tax would be charged rather than state and local sales tax

FT-1004

Certificate Number

Customer Type

  1. farmer
  2. farmer
    commercial horse boarding operation

Product

  1. non-highway diesel
    fuel oil
  2. non-highway diesel
    fuel oil

Exemptions

  1. state excise tax
    petroleum business tax
    state and local sales tax
  2. state excise tax
    state and local sales tax
    petroleum business tax is imposed at commercial gallonage rate, currently $.093/gallon

Remarks

  1. for exemption from these three taxes, the product must be used directly and exclusively in the production of tangible personal property for sale, by farming, and must be delivered to the customer's farm site
  2. for exemption/reduced tax, the product must be consumed in the production of tangible personal property for sale by farming or in a commercial horse boarding operation, or both (product does not have to be used directly and exclusively…)

FT-1012

Certificate Number

Customer Type

  1. manufacturer
  2. non-residential heating customer
  3. refiner, miner, extractor

Product

  1. non-highway diesel
    fuel oil
  2. non-highway diesel
  3. non-highway diesel
    fuel oil

Exemptions

  1. state excise tax
    petroleum business tax
    state and local sales tax
  2. state excise tax
    petroleum business tax is imposed at the non-residential rate, currently $.05/gallon
  3. state excise tax
    state and local sales tax
    petroleum business tax is imposed at commercial gallonage rate, currently $.093/gallon

Remarks

  1. product must be used directly and exclusively in the production of tangible personal property for sale, by manufacturing, processing, or assembly; nozzle rule applies
  2.  
  3. product must be used in the production of tangible property for sale, by refining, mining or extracting; nozzle rule applies

FT-1014

Certificate Number

Customer Type

  1. commercial users (other than manufacturers, farmers, and exempt organizations)

Product

  1. non-highway diesel
    fuel oil

Exemptions

  1. state excise tax
    petroleum business tax is imposed at commercial gallonage rate, currently $.093/gallon

Remarks

  1. nozzle rule applies

FT-1020

Certificate Number

Customer Type

  1. propane reseller
  2. kerosene reseller (water white kerosene)

Product

  1. propane
  2. kerosene

Exemptions

  1. state excise tax
    petroleum business tax
    state and local sales tax
  2. state excise tax
    petroleum business tax
    state and local sales tax

Remarks

  1. propane can not be designated or destined for use as a motor fuel
  2. kerosene must be resold exclusively for heating purposes in quantities of 20 gallons or less

FT-1021-A

Certificate Number

Customer Type

  1. exempt organization
  2.  
  3.  
  4.  

Product

  1. non-highway diesel
    fuel oil
  2. non-highway diesel
    fuel oil
  3. non-highway diesel
    fuel oil
  4. non-highway diesel
    fuel oil

Exemptions

  1. state excise tax
    petroleum business tax
    state and local sales tax
  2. state excise tax
    petroleum business tax
    state and local sales tax
  3. state excise tax
    petroleum business tax
  4. state excise tax
    petroleum business tax

Remarks

  1. product is exempt from these three taxes when used for residential heating purposes
  2. product is exempt from these three taxes when used for non-residential heating purposes, and customer is an organization exempt under Section 1116(a)(4); this section covers most exempt organizations, with the exception of posts, American Legion, VFW, etc
  3. customer is exempt from these two taxes when used for non-residential heating purposes, and customer is an organization exempt under Section 1116(a)(5) - posts, American Legion, VFW, etc; subject to state and local sales tax
  4. product is used for purposes other than heating, subject to state and local sales tax; nozzle rule applies

PT-303

Certificate Number

Customer Type

  1. locomotives, self-propelled rolling stock that runs only on rails

Product

  1. non-highway diesel

Exemptions

  1. state excise tax
    subject to petroleum business tax at locomotive rate, currently $.089/gallon

Remarks

  1. nozzle rule applies

ST-119.1

Certificate Number

Customer Type

  1. exempt organization

Product

  1. propane
    service work
    purchases other than gasoline and diesel

Exemptions

  1. sales tax

ST-121

Certificate Number

Customer Type

  1. end-user of gasoline and highway diesel fuel

Product

  1. gasoline
    highway diesel

Exemptions

  1. no exemption applies; with this certificate the customer certifies that the gasoline and diesel fuel will be used on highway, and therefore qualifies for the state cents-per-gallon rate,

Remarks

  1. local sales tax applies

ST-125

Certificate Number

Customer Type

  1. farmer

Product

  1. propane
    service work
    purchases other than gasoline and diesel

Exemptions

  1. sales tax

TP-385

Certificate Number

Customer Type

  1. residential/commercial heating customer

Product

  1. fuel oil

Exemptions

  1. sales tax
    petroleum business tax

Remarks

  1. this certificate is used when a customer takes delivery into one tank which is used for both residential and commercial purposes; sales tax and petroleum business tax rates are based on residential % customer indicates on certificate