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                                          Department of Taxation and Finance

                                          Statement of Exportation of                                                             FT-1003(11/18)
                                          Diesel Motor Fuel by Purchaser
                                    Note: This certificate must be issued before or at the time of purchase.
It will be acceptable as proof of export only if all entries are completed and the photocopy or letter referred to below is attached. This certificate may only be 
accepted by a distributor of diesel motor fuel. It cannot be accepted by a retailer of non-highway diesel motor fuel only or a distributor of kero-jet fuel only.
Note: To be completed by the purchaser and given to the seller, who must keep it for at least three years after the date of the sale or, if this is a blanket 
certificate, three years after the expiration date.
 Name of seller (must be a Distributor of Diesel Motor Fuel)                        Name of purchaser
 Street address                                                                     Street address
 City                                                        State ZIP code         City                                          State ZIP code
 Date of delivery                                                                   Employer identification number (EIN)

Mark an X in the applicable box:

      Single-purchase certificate – Enter the invoice number                                      , delivery ticket number                    , 
      gallons purchased                                      , and the product code                         (see Publication 902, Product Codes for Fuels).

      Blanket certificate – This exemption certificate covers only purchases for export as indicated on each invoice or delivery ticket and
      is valid from                                          until it expires at 11:59 PM on December 31 of the same year. 
                          (effective date)
      A new Form FT-1003 must be provided to the seller for purchases for export after December 31.
I certify that:
1     I am purchasing diesel motor fuel from the above-named seller, and the diesel motor fuel excise tax, petroleum business tax and prepaid sales 
      tax are not being passed through to me.
2     I will not subsequently resell, deliver or use this diesel motor fuel in New York State.
3     This diesel motor fuel will be immediately transported from New York State to the state or province of
      where it will be either (mark an  Xin the applicable box and furnish address if requested):
        sold or used at my facilities located at                                                            or
                                                                                            street, city, state or province
        delivered to my customer’s facility at                                                                                                                   or
                                                                                            street, city, state or province
        delivered directly to consumers outside New York State for their use outside New York State.

4     The fuel is being transported by  and the mode of   
                                                                                    name of transporter 
      transportation is by                                                                                                               .
                                                                            truck, pipeline, railroad, etc.

5     Based on the laws of the state or province named on line 3 above, it is lawful for me to import diesel motor fuel there and (mark an X in one):
        I certify that I am a duly licensed or registered dealer or distributor of diesel motor fuel in the state or province named on line 3 above, 
        authorized to import and/or sell in that state or province the diesel motor fuel being purchased. This authorization is evidenced by the 
        attached photocopy of my valid distributor’s or dealer’s license or letter from the taxing authority of that state or province certifying my status 
        as a dealer or distributor.
                                                                                          or
        I certify that the state or province named on line 3 above does not license or register dealers or distributors who import into the state or 
        province and/or sell diesel motor fuel that is the subject of this purchase; however, I am licensed with and authorized to conduct business in 
        this state or province as evidenced by the attached photocopy of my valid sales tax, value added tax, corporation tax or business registration 
        certificate or other authority issued by such state or province.
 Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I make these statements 
 with the knowledge that willfully providing false or fraudulent information with the intent to evade tax may constitute a felony or other crime under New York 
 State Law, punishable by a substantial fine and possible jail sentence. I understand that the vendor is required to collect such applicable taxes from me unless 
 I properly furnish this certificate to the vendor and that the vendor must retain this certificate and make it available to the Tax Department upon request. I also 
 understand that the Tax Department is authorized to investigate the validity and accuracy of any information entered on this document.
 Signature of purchaser or authorized representative                                Title                                               Date

Evasion of taxes on diesel motor fuel in New York State is a felony, and any person who attempts to use this form to evade the taxes on diesel motor fuel 
is liable for statutory penalties as provided by the New York State Sales Tax, Petroleum Business Tax and Motor Fuel Tax Laws and Regulations.



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Page 2 of 2 FT-1003 (11/18)

                                                         Instructions

General information
This certificate is for use by persons and businesses             Need help?
purchasing diesel motor fuel in New York State for immediate 
export out of New York State for sale or use by the purchaser        Visit our website at www.tax.ny.gov
outside of New York State. The purchaser may buy diesel              •  get information and manage your taxes online
motor fuel exempt from the state diesel motor fuel excise            •  check for new online services and features
tax, the petroleum business tax and the prepaid sales tax 
or actual retail sales tax provided the purchaser completes       Telephone assistance
this certificate in its entirety, provides the certificate to     Miscellaneous Tax Information Center: 518-457-5735
the seller prior to or at the time of delivery, and presents 
evidence that the purchaser meets one of the following            To order forms and publications:      518-457-5431
conditions:                                                       Text Telephone (TTY) or TDD           Dial 7-1-1 for the  
                                                                    equipment users                     New York Relay Service
1. If the state or province where the diesel motor fuel 
 is being exported requires a license or registration 
 to import and/or sell the specific diesel motor fuel so 
 exported, the purchaser must provide evidence of being a 
 registered distributor or dealer of the specific diesel motor 
 fuel in the state or province of export.
 or
2. If the state or province where the diesel motor fuel 
 is being exported does not require a license or 
 registration to import and/or sell the specific diesel motor 
 fuel so exported, the purchaser must provide evidence 
 of being otherwise authorized to conduct business in the 
 state or province of export.
The purchaser must provide a photocopy of his or her 
dealer or distributor license or evidence of being otherwise 
licensed to conduct business in such state or province.
Other persons and businesses purchasing diesel motor fuel 
in New York State for export are required to pay the state 
diesel motor fuel tax, the petroleum business tax and the 
sales tax on their purchases. Depending on the subsequent 
use and/or sale of the diesel motor fuel outside of New York 
State, the purchaser may be entitled to a refund or credit of 
the taxes paid.
Diesel motor fuel is No. 1 diesel fuel, No. 2 diesel fuel, 
biodiesel, kerosene, fuel oil or other middle distillate and also 
motor fuel suitable for use in the operation of an engine of 
the diesel type. It does not include any product specifically 
designated No. 4 diesel fuel.

Privacy notification
New York State Law requires all government agencies that 
maintain a system of records to provide notification of the 
legal authority for any request for personal information, 
the principal purpose(s) for which the information is to be 
collected, and where it will be maintained. To view this 
information, visit our website, or, if you do not have Internet 
access, call and request Publication 54, Privacy Notification. 
See Need help? for the Web address and telephone number.






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