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 561.5 - Certification of tax payment
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Upon each sale of motor fuel, other than transfers made prior to or during the importation of such fuel into this State and retail sales made in the State, the seller is required to give to the purchaser at the time of delivery of the motor fuel a certification:
Such certification shall be on the form prescribed by the Department of Taxation and Finance for such purpose or incorporated, as prescribed by the Department of Taxation and Finance, into an invoice or other billing or shipping document. Also see section 561.6 of this Part with respect to preliminary certifications of tax payment.
(b) Except as otherwise provided in section 561.6, a purchaser of motor fuel who does not receive with the delivery thereof of properly completed certification as described in subdivision (a) of this section shall be immediately jointly and severally liable and, hence, personally liable for the payment of the motor fuel and prepaid sales taxes.
(c) Except with respect to a transfer of motor fuel made prior to or during the importation of the motor fuel into the State, if a properly completed certification is furnished to a purchaser by his seller and if such certification is accepted in good faith, the purchaser is relieved of any liability for the taxes on such motor fuel. In such event, the seller shall bear the burden of showing that the motor fuel and prepaid sales taxes have been paid or passed through with respect to such motor fuel.
(d) Contents of the certification. A certification of tax payment is considered to be properly completed when it contains:
Where the certification is contained on an invoice or other billing or shipping document, no signature is required if the seller is a registered motor fuel distributor under article 12-A of the Tax Law. In all other cases, said certification must be signed.