Tax Forms

Certificate Number

• FT-937 (PDF) 

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

Certificate Number

• FT-940 (PDF)

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

Certificate Number

• FT-1001 (PDF)

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

Certificate Number

• FT-1002 (PDF)

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

Certificate Number

• FT-1004 (PDF)

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…)

Certificate Number

• FT-1012 (PDF)

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

Certificate Number

• FT-1014 (PDF)

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

Certificate Number

• FT-1020 (PDF)

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

Certificate Number

• FT-1021-A (PDF)

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

Certificate Number

• PT-303 (PDF)

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

Certificate Number

• ST-119.1 (PDF)

Customer Type

1. exempt organization

Product

1. propane
   service work
   purchases other than gasoline and diesel

Exemptions

1. sales tax

Certificate Number

• ST-121 (PDF)

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

Certificate Number

• ST-125 (PDF)

Customer Type

1. farmer

Product

1. propane
   service work
   purchases other than gasoline and diesel

Exemptions

1. sales tax

Certificate Number

• TP-385 (PDF)

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