New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 561 - Motor Fuel
Section 561.1 - General

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 561.1

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, §§ 1101(b)(4), 1102(a), 1111, 1120(a)

(a) No person, unless registered as a distributor under article 12-A of the Tax Law, shall import or cause any motor fuel to be imported into New York State for use, distribution, storage or sale in the State. Nor shall any person unless so registered produce, refine, manufacture or compound motor fuel within the State.

(b)

(1) Every distributor of motor fuel must pay a prepaid sales tax on each gallon of motor fuel which it:
(i) imports or causes to be imported into this State for use, distribution, storage or sale in the State; or

(ii) produces, refines, manufactures or compounds in this State.

(2) Such prepaid tax, as prescribed in section 1111(e) of the Tax Law, must be passed through to subsequent purchasers purchasing for resale.

(c) Sales of motor fuel by any person, whether or not it is a distributor, to any purchaser for such purchaser's ultimate use or consumption is a retail sale. The retail vendor must collect the State and local sales tax based on the actual selling price of the motor fuel. The actual selling price of motor fuel does not include the amount of prepaid tax required to be paid pursuant to section 1102 of the Tax Law.

(d) A retail vendor of motor fuel is allowed a refund or credit of the amount by which the prepaid sales tax required to be paid pursuant to section 1102 of the Tax Law exceeds the retail sales tax required to be collected and paid over to the Department of Taxation and Finance upon the retail sale of such motor fuel.

(e) The provisions of this Part with respect to sales of motor fuel are controlling whenever they are in conflict with the other provisions of this Subchapter. In all other respects, the other provisions of this Subchapter shall apply to sales of motor fuel so far as such provisions can be made applicable to the sales and use taxes imposed by article 28 and pursuant to the authority of article 29 of the Tax Law with such limitations as are set forth in this Part and such modifications as may be necessary in order to adapt such provisions to the provisions of this Part with respect to sales of motor fuel.

(f) Sales of diesel motor fuel shall be treated in the same manner as sales of any other kind of tangible personal property and shall be subject to any applicable State and local sales and compensating use taxes and the provisions of this Subchapter relating to sales and uses of tangible personal property.

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