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                                             Department of Taxation and Finance
                                                                                                                                                            FT-943
                                             Quarterly Inventory Report by Retail                                                                                          (5/24)
                                             Service Stations and Fixed Base Operators
Do not attach this report to your sales tax return or use it to report sales or to remit sales tax due. This is an information report, not a sales tax return.
 Sales tax vendor identification number                                                      Business telephone number          Has your address or business 
                                                                                             (    )                             information changed?
                                                                                                                                To update your mailing address, 
 Legal name                                                                                                                     visit our website; otherwise, call the 
                                                                                                                                Miscellaneous Tax Information Center 
                                                                                                                                (see Need help? on page 2). You 
 DBA (doing business as) name                                                                                                   may also use Form DTF-96, Report 
                                                                                                                                of Address Change for Business Tax 
                                                                                                                                Accounts, to update your mailing 
 Street address                                                                                                                 address. To change additional information 
                                                                                                                                (as well as your address), complete and 
                                                                                                                                send in Form DTF-95, Business Tax 
                                                                                                                                Account Update. You can get these forms 
 City                                                           State                                            ZIP code       from our website, or by phone. See Need 
                                                                                                                                help?.

Mark an X in the appropriate box to indicate the period covered by this report.
     Mar 1 – May 31, 2024                                     Jun 1 – Aug 31, 2024               Sep 1 – Nov 30, 2024           Dec 1, 2024 – Feb 28, 2025
     Due: Jun 20, 2024                                        Due: Sep 20, 2024                  Due: Dec 20, 2024              Due: Mar 20, 2025
  •  Every retail vendor purchasing, selling, or using motor fuel or highway diesel motor fuel must file this form each quarter. Use this form to report the 
  requested information for all business locations for which you file sales tax returns under the sales tax identification number above. You must file a 
  separate Form FT-943 for each location having a separate sales tax identification number.
  •  Use this form to account for motor fuel or highway diesel motor fuel held at retail service stations (including fixed bases). You must file this form in 
  addition to any other inventory report required as a result of your other business activities.
Part 1 – Business description
             Number of locations – Indicate the number of locations in New York State at which you make retail sales of motor fuel or highway 
             diesel motor fuel and that are covered by this report.

 PBS number
                                                              Petroleum Bulk Storage (PBS) Certificate number issued by NYS DEC. Attach additional sheets, 
                                                              if necessary, to list all site numbers reported under the sales tax identification number above.

Mark an X in the box(es) that describe(s) your motor fuel or highway diesel motor fuel business. You may mark an  Xin more than one box.
     1.  Service station operator                                                                   4.  Registered distributor of motor fuel
     2.  MCTD motor fuel wholesaler                                                                 5.  Registered distributor of diesel motor fuel
     3.  Non-MCTD motor fuel wholesaler                                                             6.  Registered distributor of kero-jet fuel
Part 2 – Inventory reconciliation (report by type of fuel)
For lines 1 through 5, add amounts in columns A, B, and C and enter totals in column D. Enter figures for highway diesel motor fuel in column E (for 
kero-jet fuel, preface the number of gallons with a capital K           ).
Line 1 –  Indicate by gallons and type of fuel, the retail service station or fixed-base inventory on hand at the beginning of the quarter. The opening 
        inventory should be the same as the previous quarter’s closing inventory; attach an explanation if these figures do not correspond.
Line 2 –  Enter, by type, the number of gallons of motor fuel or highway diesel motor fuel purchased or transferred from your non-retail marketing 
        locations to your retail service stations (or fixed bases) during the quarter.
Line 4 –  Enter, by type, the number of gallons of motor fuel or highway diesel motor fuel sold or used during the quarter.
Line 5 –  Subtract line 4 from line 3. The amount on line 5 is your closing inventory for the quarter, and should also be your opening inventory for the 
        next quarter.                                                                            Motor fuel                                                               E
                                                              A                              B                  C               D                           Highway diesel
                                                              Regular                  Mid-grade                Premium         Total                       motor fuel ***
                                                              unleaded*                unleaded                 unleaded**      (A + B + C)
    1Opening inventory              ........................            gal.                     gal.                      gal.                gal.                                gal.
  2  Additions to inventory
               (see instructions above)  .................              gal.                     gal.                      gal.                gal.                                gal.
  3  Fuel available for sale
               (add lines 1 and 2)  .........................           gal.                     gal.                      gal.                gal.                                gal.
  4  Fuel sold or used ..........................                       gal.                     gal.                      gal.                gal.                                gal.
  5  Closing inventory
               (subtract line 4 from line 3)  .............             gal.                     gal.                      gal.                gal.                                gal.
                                                              *  Unleaded fuel includes kerosene compounds and propane.
                                               **  Premium fuel includes unleaded premium and aviation gasoline.
                                               ***            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. Diesel motor fuel does not include any 
                                                              product specifically designated No. 4 diesel fuel.
                                                                Non-highway diesel motor fuel is any diesel motor fuel that is designated for use other than on a public highway, 
                                                              (except for the use of the public highway by farmers to reach adjacent lands) and is dyed diesel motor fuel.
                                                              Highway diesel motor fuel is any diesel motor fuel which is not non-highway diesel motor fuel.
                                                              Dyed diesel motor fuel is diesel motor fuel which has been dyed in accordance with and for the purpose of complying 
                                                              with 26 USC 4082(a).



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Page 2 of 2  FT-943 (5/24)

Part 3 – Summary of motor fuel and diesel motor fuel purchases
Retail vendors must report motor fuel purchases (if not registered as a                service station in Part 6 of Form FT-945/1045, Prepaid Sales Tax on Motor 
motor fuel distributor) and highway diesel motor fuel purchases (if not                Fuel/Diesel Motor Fuel Return, enter self in column A and complete the 
registered as a diesel motor fuel or kero-jet fuel distributor). Complete              information requested in columns C and D for that fuel.
columns A through D for fuel purchased in New York State during the 
quarter.                                                                               For diesel motor fuel purchases – Enter the name and identification 
                                                                                       number of the supplier from whom the fuel was purchased as it appears on 
Column A                                                                               either Form FT-1000, Certificate of Prepayment or Payment of Taxes on 
                                                                                       Diesel Motor Fuel, or on another document given to you certifying that the 
For motor fuel purchases – Enter the name and identification number                    taxes were paid. List all suppliers from whom you purchase diesel motor 
of the supplier from whom the fuel was purchased as it appears on either               fuel.
Form FT-935, Certification of Taxes Paid on Motor Fuel (Prepayment of 
Sales Tax and Payment of the Motor Fuel Tax and the Petroleum Business                 Column C Indicate the type of fuel purchased by entering  U(regular 
Tax), or on another document given to you certifying that the taxes were               unleaded),  M(mid-grade unleaded),   (premiumP                              unleaded),    D (diesel), or 
paid. List all suppliers from whom you purchase motor fuel.                            K (kero-jet).
If you are an MCTD or non-MCTD motor fuel wholesaler, and reported a                   Column D – Enter the total number of gallons for each type of fuel 
transfer of motor fuel from your non-retail marketing locations to your retail         purchased during the quarter from that supplier.

              A – Name and ID number of supplier                                       B – Address of supplier                                                     C – Type D – Total gallons 
                                                                                     (street, city, state, and ZIP code)                                           of fuel       purchased
 (Name)
 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
 (ID number)
 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -    - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Attach additional sheets, if necessary, to list all suppliers for the reporting period.

                  Signature of authorized person                                            Official title
 Authorized
    person        Email address of authorized person                                                          Telephone number                                              Date
                                                                                                              (              )
 Paid          Firm’s name (or yours if self-employed)                                                    Firm’s EIN                                               Preparer’s PTIN or SSN
 preparer   Signature of individual preparing this report        Address                                                City                                                State  ZIP code
 use
 only          Email address of individual preparing this report Telephone number                   Preparer’s NYTPRIN                                           NYTPRIN    Date
 (see instr.)                                                    (         )                                                                                     excl. code 

Signature                                                                              Where to file
If you are a sole proprietor, you must sign the report and print your title,           Mail your report to: NYS Tax Department, Petroleum Tracking Unit, 
email address, telephone number, and date.                                             PO Box 15197, Albany NY 12212-5197.
If you are filing this report for a corporation, partnership, or other type of         Private delivery service – If you are using a private delivery service, see 
entity, an officer, employee, or partner must sign the report on behalf of the         Publication 55, Designated Private Delivery Services. 
business, and print their title, email address, telephone number, and date.
If you do not prepare the report yourself, sign, date, and provide the 
requested taxpayer information. The preparer must also print their or                   Need help?
the firm’s name, sign the report, and provide the requested preparer 
information. Also see Paid preparer’s responsibilities below.                                       Visit our website at www.tax.ny.gov
Paid preparer’s responsibilities – Under the law, all paid preparers must                           •  get information and manage your taxes online
sign and complete the paid preparer section of the form. Paid preparers 
may be subject to civil and/or criminal sanctions if they fail to complete this                     •  check for new online services and features
section in full.
When completing this section, enter your New York tax preparer registration             Telephone assistance
identification number (NYTPRIN) if you are required to have one. If you are not         Miscellaneous Tax Information Center:                                               518-457-5735
required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the 
specified 2-digit codes listed below that indicates why you are exempt from the         To order forms and publications:                                                    518-457-5431
registration requirement. Youmust enter a NYTPRIN  oran exclusion code.                 Text Telephone (TTY) or TDD                                                         Dial 7-1-1 for the  
Also, you must enter your federal preparer tax identification number (PTIN) if            equipment users                                                          New York Relay Service
you have one; if not, you must enter your Social Security number.

 Code Exemption type               Code Exemption type                                 Privacy notification – New York State Law requires all government 
                                                                                       agencies that maintain a system of records to provide notification of the 
 01      Attorney                     02              Employee of attorney             legal authority for any request for personal information, the principal 
 03      CPA                          04              Employee of CPA                  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 
 05      PA (Public Accountant)       06              Employee of PA                   Internet access, call and request Publication 54, Privacy Notification. See 
 07      Enrolled agent               08              Employee of enrolled agent       Need help? for the Web address and telephone number.
 09      Volunteer tax preparer       10              Employee of business 
                                                      preparing that business’ return






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