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 561.13 - Registration, returns and reports

(1) Sales and use tax return. Every person selling motor fuel must file a quarterly sales and use tax return except persons qualified pursuant to section 533.3(d) of this Title to file an annual return. In addition to filing a quarterly return, any person whose sales of automotive fuel total 100,000 gallons or more in any quarter of the preceding four quarters, or whose receipts from sales of motor fuel and taxable receipts, amusement charges and rents total $300,000 or more in any quarter of the preceding four quarters, shall file a part quarterly sales and use tax return monthly in accordance with Part 533 of this Title. All returns and any related schedules must be prepared in accordance with instructions provided by the Department of Taxation and Finance and must be completed in full.

(2) Prepaid sales tax reports. Every distributor of motor fuel and every person selling motor fuel not exclusively at retail must file, in addition to any other required sales tax return or report, a report of sales tax prepayment on motor fuel on the form prescribed therefor. Such report must be filed monthly within 20 days after the end of the preceding month to which the report applies. All reports and any related schedules must be prepared in accordance with instructions provided by the Department of Taxation and Finance and must be completed in full. The reports of distributors must be accompanied by payment of the full amount of prepaid sales tax due.

(3) Inventory report of retail service stations. Every retail vendor purchasing, selling or using motor fuel must file, in addition to any other required sales tax returns or reports, a report of motor fuel inventory in accordance with the instructions provided. Such report must be filed quarterly within 25 days of the end of the sales tax quarter covered by the report.