New York State Department of Taxation and Finance FT-1003 Statement of Exportation of (8/12) 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 Federal employer identification number (if any) Mark an Xin 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 thereand (mark an Xin 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 understand that my signature on this certificate authorizes representatives of the New York State Department of Taxation and Finance to inspect my books and records relating to this transaction and to inspect my facilities located outside of New York State in order to verify the statements made on this certificate. I also understand that the Tax Department may divulge the details of this transaction to the taxing authorities of the state or province to which the diesel motor fuel is being exported. 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. |
Page 2 of 2 FT-1003 (8/12) Instructions This certificate is for use by persons and businesses Information concerning quarterly wages paid to employees purchasing diesel motor fuel in New York State for is provided to certain state agencies for purposes of immediate export out of New York State for sale or use by fraud prevention, support enforcement, evaluation of the the purchaser outside of New York State. The purchaser effectiveness of certain employment and training programs may buy diesel motor fuel exempt from the state diesel and other purposes authorized by law. motor fuel excise tax, the petroleum business tax and the Failure to provide the required information may subject you prepaid sales tax or actual retail sales tax provided the to civil or criminal penalties, or both, under the Tax Law. purchaser completes this certificate in its entirety, provides the certificate to the seller prior to or at the time of This information is maintained by the Manager of Document delivery, and provides evidence that the purchaser meets Management, NYS Tax Department, W A Harriman Campus, one of the following conditions: Albany NY 12227; telephone (518) 457-5181. 1. If the state or province where the diesel motor fuel is Need help? being exported requires a license or registration to Visit our Web site at www.tax.ny.gov import and/or sell the specific diesel motor fuel so • get information and manage your taxes online exported, the purchaser must provide evidence of being • check for new online services and features a registered distributor or dealer of the specific diesel motor fuel in the state or province of export. Telephone assistance Miscellaneous Tax Information Center: (518) 457-5735 or To order forms and publications: (518) 457-5431 Text Telephone (TTY) Hotline (for persons with 2. If the state or province where the diesel motor fuel hearing and speech disabilities using a TTY): (518) 485-5082 is being exported does not require a license or Persons with disabilities: In compliance with the registration to import and/or sell the specific diesel Americans with Disabilities Act, we will ensure that our motor fuel so exported, the purchaser must provide lobbies, offices, meeting rooms, and other facilities are evidence of being otherwise authorized to conduct accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, call business in the state or province of export. the information center. 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 The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. |