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 561.16 - Fuel used for residential or other heating purposes

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 561.16

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

Tax Law, § 1101(b)(4)(ii)

(a) Kerosene, propane and fuel oil which are used for residential or other heating purposes are not deemed to be motor fuel for purposes of this Part. The prepaid tax is not required to be paid on such fuels by distributors.

(b)

(1) A registered vendor who or which is purchasing for resale any such heating fuels may purchase such fuel without payment of the retail sales tax by presenting to the seller a properly completed exemption certificate, upon such form as the Department of Taxation and Finance may prescribe, stating that such fuel is purchased for resale, together with such other information as may be requested thereon.

(2) A vendor who, in good faith, accepted the certificate described in paragraph (1) of this subdivision from its purchaser upon its sale of kerosene, propane or fuel oil to such purchaser is relieved of its duty to collect tax upon the receipts from such sale.

(c) Upon the sale of any such fuels to a purchaser which does not purchase such fuel for resale, where such sale is not otherwise exempted from the taxes imposed by article 28 and pursuant to the authority of article 29 of the Tax Law, the vendor selling such fuel shall collect the applicable State and local sales tax imposed upon the receipts from the sale of such fuel.

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