Español | Site Index | About Us | Contact Us 
skip banner navigation New York State Department of Taxation and Finance New York State
Petroleum Business and Fuel Excise Taxes
You will need Adobe Reader to view and print PDF files. We offer some forms in Fill-in or Fill-in & Save versions. See Forms - User Instructions if you need more information about these forms.

For Other Petroleum Business and Fuel Excise Tax forms, click here
For Monthly/Quarterly Petroleum Business and Fuel Excise Tax forms, click here
For Schedules of Petroleum Business and Fuel Excise Tax forms, click here
For Schedules for Prior Periods of Petroleum Business and Fuel Excise Tax forms, click here

Form numberInstructionsForm title
     
AU-432 Instructions on form
 
Bond of Distributor of Automotive Fuel
AU-473 AU-473-I (Instructions)
 
Reimbursement Application for Petroleum Business Tax on Fuel Used for Commercial Gallonage
AU-474 AU-474-I (Instructions)
 
Application for Refund of the Petroleum Business Tax Because of a Bad Debt
AU-629 Instructions on form
 
Application for Refund/Reimbursement of Taxes Paid on Fuel Sold to Governmental Entities by Registered Distributors
AU-630 AU-630-I (Instructions)
 
Application for Reimbursement of the Petroleum Business Tax
AU-631 Instructions on form
 
Claim for Refund/Reimbursement of Taxes Paid on Fuel Used in a Vessel Engaged in Commercial Fishing
FT-400/401 FT-400/401-I (Instructions)
 
Application for Reimbursement of NYS Petroleum Business Tax (PBT) on Motor Fuel/Diesel Motor Fuel for an Omnibus Carrier/Nonpublic School Operator
 
FT-420 FT-420-I (Instructions)
 
Refund Application for Farmers Purchasing Motor Fuel
FT-500 Instructions on form
 
Application for Refund of Sales Tax Paid on Automotive Fuels
FT-504 Instructions on form
 
Claim for Refund of Taxes Paid on Fuel by a Government Entity
FT-505 Instructions on form
 
Claim for Refund of Taxes Paid on Government Entity Credit Card Purchases of Fuel
FT-505.1 Instructions on form
 
Government Entity Credit Card Refund or Credit Election
FT-935 Instructions on form
 
Certification of Taxes Paid on Motor Fuel
FT-936 Instructions on form
 
Statement of Exportation of Motor Fuel By Purchaser
FT-937 Instructions on form
 
Certificate of Exemption for Qualified Hospitals, Volunteer Fire Companies and Volunteer Ambulance Services
 
FT-939 Instructions on form
 
Certificate of Tax Exemption for a Qualified Indian Nation or Tribe on Purchases of Motor Fuel, Diesel Motor Fuel and Cigarettes
 
FT-940 Instructions on form
 
Certification of Use of Motor Fuel Purchased in Volume
FT-941 FT-941/FT-941.1-I (Instructions)
 
Terminal Operator's Monthly Report of Diesel Motor Fuel and Motor Fuel Inventory
FT-941.1 FT-941/FT-941.1-I (Instructions)
 
Terminal Operator's Individual Account Reconciliation
FT-942 FT-942-I (Instructions)
 
Diesel Motor Fuel and Motor Fuel Transporter’s Monthly Report
FT-946/1046 FT-946/1046-I (Instructions)
 
Motor/Diesel Motor Fuel Tax Refund Application
FT-949 Instructions on form
 
Application for Refund of Prepaid Sales Tax on Motor Fuel Sold Other Than at Retail Service Stations
 
FT-950 Instructions on form
 
Application for Refund of Prepaid Sales Tax on Motor Fuel Sold at Retail Service Stations
FT-960 FT-960-I (Instructions) Uniform Manifest for Interstate (Importation) Movements of Automotive Fuel (Motor Fuel and Diesel Motor Fuel)
 
FT-970 FT-970-I (Instructions)
 
Uniform Manifest for Intrastate Movements of Automotive Fuel (Motor Fuel and Diesel Motor Fuel)
FT-1000 Instructions on form
 
Certificate of Prepayment or Payment of Taxes on Diesel Motor Fuel
FT-1000-A Instructions on form
 
Certification of Exclusion of Sales, Diesel Motor Fuel and Petroleum Business Taxes from Selling Price (For transactions exempt from all these Taxes)
 
FT-1001 Instructions on form
 
Exemption Certificate of Diesel Motor Fuel Interdistributor Transactions
FT-1002 Instructions on form
 
Certification of Use of Diesel Motor Fuel Purchased in Volume
FT-1003 Instructions on form
 
Statement of Exportation of Diesel Motor Fuel by Purchaser
FT-1004 Instructions on form
 
Certificate for Purchases of Diesel Motor Fuel or Residual Petroleum Product for Farmers and Commercial Horse Boarding Operations
 
FT-1006 Instructions on form
 
Application for Refund of the New York State Diesel Motor Fuel Tax by an Omnibus Carrier
FT-1007 Instructions on form
 
Application for Refund of Prepaid Sales Tax On Diesel Motor Fuel Sold at Retail Service Stations
FT-1010 Instructions on form
 
Application for Refund of Prepaid Sales Tax on Diesel Motor Fuel Sold Other Than at Retail Service Stations
FT-1011 Instructions on form
 
Credit for Partial Refund of the New York State Motor/Diesel Motor Fuel Tax by a Taxicab Licensee
FT-1012 Instructions on form
 
Manufacturing Certification for Diesel Motor Fuel and Residual Petroleum Product
FT-1013 Instructions on form
 
Exemption Certification for Registered Retail Sellers of Aviation Gasoline
FT-1020 Instructions on form
 
Exemption Certificate for Certain Taxes Imposed on Diesel Motor Fuel and Propane
FT-1021-A Instructions on form
 
Certification for Purchases of Unenhanced Diesel Motor Fuel, Residual Petroleum Product, or Dyed Diesel Motor Fuel, By Certain Exempt Organizations
 
FT-1025 Instructions on form
 
Certificate of Tax Exemption On Purchases of Enhanced Diesel Motor Fuel (purchases of over 4,500 gallons for heating)
 
PR-677 Instructions on form
 
Aviation Gasoline Partial Reimbursement
PT-300 Instructions on form
 
Residual Petroleum Product Exportation Certificate
PT-301 Instructions on form
 
Petroleum Business Tax Residual Petroleum Product Exemption Certificate
PT-302 Instructions on form
 
Aviation Fuel Business Exemption Certification for Kero-Jet Fuel
PT-303 Instructions on form
 
Railroad Exemption Certificate for Diesel Motor Fuel
PT-350 PT-350-I (Instructions)
 
Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels. Use for filing periods prior to January 1, 2010.
 
PT-350 PT-350-I (Instructions)
 
Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels. Use for filing periods beginning on or after January 1, 2010.
 
PT-351 Instructions on form
 
Aircraft Fuel Consumption Tax Return
PT-351.1 Instructions on form
 
Fuel Consumed in New York State by Aircraft
TP-164.8 Instructions on form
 
Application for Refund of New York State Motor Fuel Tax of Three Cents Per Gallon (This form was combined into FT-1011)
TP-164.14 Instructions on form
 
Application For Refund Of New York State Motor Fuel Tax By An Omnibus Carrier
TP-385 (Fill-in) Instructions on form
 
Certification of Residential Use of Energy Purchases
 
TP-650 TP-650-I (Instructions)
 
Application for Registration under Articles 12-A and 13-A

Monthly/Quarterly Returns and Schedules

Filing period: August 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: July 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: June 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: May 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: April 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: March 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: February 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only
 
Filing period: January 2010
 
FT-945/1045 FT-945/1045-I (Instructions)
 
Report of Sales Tax Prepayment On  Motor Fuel/Diesel Motor Fuel
FT-945/1045-A Instructions on form
 
Monthly Schedule FT Motor Fuel/Diesel Motor Fuel PrompTax Payments
PT-100 Instructions on form
 
Petroleum Business Tax Return
PT-100-B Instructions on form
 
Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)
 
Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)
 
Tax on Diesel Motor Fuels
PT-103 PT-103-I (Instructions)
 
Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form
 
Tax on Kero-Jet Fuel
PT-105 Instructions on form
 
Credit/Reimbursement for Registered Electric Corporations Regulated by the Department of Public Services
PT-106 Instructions on form
 
Retailers of Heating Oil Only

 
Filing period: 3rd Quarter 2010 - June 1, 2010 - August 31, 2010
 
FT-943 Instructions on form
 
Quarterly Inventory Report by Retail Service Stations and Fixed Base Operators
PT-200 Instructions on form
 
Quarterly Petroleum Business Tax Return (Retailer of Heating Oil Only and Distributor of Kero-Jet Fuel Only)
PT-201 Instructions on form
 
Retailers of Heating Oil Only
PT-202 Instructions on form
 
Tax on Kero-Jet Fuel
 
Filing period: 2nd Quarter 2010 - March 1, 2010 - May 31, 2010
 
FT-943 Instructions on form
 
Quarterly Inventory Report by Retail Service Stations and Fixed Base Operators
PT-200 Instructions on form
 
Quarterly Petroleum Business Tax Return (Retailer of Heating Oil Only and Distributor of Kero-Jet Fuel Only)
PT-201 Instructions on form
 
Retailers of Heating Oil Only
PT-202 Instructions on form
 
Tax on Kero-Jet Fuel
 
Filing period: 1st Quarter 2010 - December 1, 2009 - February 28, 2010
 
FT-943 Instructions on form
 
Quarterly Inventory Report by Retail Service Stations and Fixed Base Operators
PT-200 Instructions on form
 
Quarterly Petroleum Business Tax Return (Retailer of Heating Oil Only and Distributor of Kero-Jet Fuel Only)
PT-201 Instructions on form
 
Retailers of Heating Oil Only
PT-202 Instructions on form
 
Tax on Kero-Jet Fuel

For Schedules for Prior Periods of Petroleum Business and Fuel Excise Tax forms, click here

Schedules

PT-101.1 PT-101-I (Instructions) Motor Fuel Receipts
 
PT-101.2 PT-101-I (Instructions) Transfers and Sales of Motor Fuel Outside New York State
 
PT-101.3 PT-101-I (Instructions) Nontaxable Sales of Motor Fuel
 
PT-101.4 PT-101-I (Instructions) Aviation Gasoline Consumed in New York State By Aircraft of Distributors of Motor Fuel
 
PT-101.5 PT-101-I (Instructions) Sales in New York State with the Motor Fuel Tax Passed Through and Sales of LPG and CNG
 
PT-102.1 PT-102-I (Instructions) Diesel Motor Fuel Receipts
 
PT-102.2 PT-102-I (Instructions) Diesel Motor Fuel Nontaxable Sales
 
PT-102.3 PT-102-I (Instructions) Diesel Motor Fuel - Transfers and Sales Out of New York State and Sales in New York State for Immediate Export
 
PT-102.4 PT-102-I (Instructions) Diesel Motor Fuel Taxable Sales or Use, Sales to Manufacturers for Use in Manufacturing, and Sales to Railroads for Use as Railroad Diesel
 
PT-103.1 Instructions on form
 
Residual Petroleum Product - Receipts and Sales
PT-103.2 Instructions on form
 
Residual Petroleum Product - Transfers Out of New York State and Sales in New York State for Immediate Export
PT-103.3 Instructions on form
 
Residual Petroleum Product - Sales for Bunker Fuel and for Manufacturing Purposes
PT-104.1/202.1 Instructions on form
 
Kero-Jet Fuel Consumed in New York State By Aircraft
PT-106.1/201.1 Instructions on form
 
Retailers of Heating Oil Only - Receipts and Sales

Related Links...
Last Modified: September 01, 2010