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Department of Taxation and Finance
TP-650-I
Instructions for Form TP-650 (9/16)
Application for Registration Under Articles 12-A and 13-A

General information Non-highway diesel motor fuel is any diesel motor fuel that is
If you deal in motor fuel, diesel motor fuel, or residual petroleum designated for use other than on a public highway (except for the
product, you may be required to register your business under use of the public highway by farmers to reach adjacent lands), and
Tax Law Article 12-A, Tax on Gasoline and Similar Motor Fuel, or is dyed diesel motor fuel.
Article 13-A, Tax on Petroleum Businesses. Complete Form TP-650 Highway diesel motor fuel is any diesel motor fuel that is not non-
to apply for, change, or transfer one or more registrations under Tax highway diesel motor fuel.
Law Articles 12-A and 13-A.
Dyed diesel motor fuel is diesel motor fuel that has been dyed
Complete Form TP-650 and submit it with additional attachments in accordance with and for the purpose of complying with the
required as described on page 4 of Form TP-650. provisions of 26 USC 4082(a).
Biodiesel is either qualified biodiesel or unqualified biodiesel.
Bonding requirements
The Tax Department may require an applicant to file a bond or other Qualified biodiesel is a diesel motor fuel substitute produced from
acceptable security. A distributor of motor fuel is required to file a nonpetroleum renewable resources that meets the registration
surety bond or security for at least $50,000. An importing/exporting requirements for fuels and fuel additives established by the
transporter is required to submit a performance bond or security Environmental Protection Agency under section 211 of the Clean Air
for $2,000. A person storing motor fuel and required to be licensed Act (42 USC 7545) and that meets the ASTM International active
as a terminal operator is required to submit a performance bond or standard D6751 for biodiesel fuel.
security for $10,000. A person required to be licensed as a terminal
operator who is storing only diesel motor fuel is not required to Unqualified biodiesel is a diesel motor fuel substitute produced from
submit a performance bond or security. nonpetroleum renewable resources that does not meet the ASTM
International active standard D6751 biodiesel fuel.
Transfer of registration B20 is a mixture consisting by volume of 20 percent biodiesel and
The transfer of a registration to another without the prior written the remainder of which is diesel motor fuel.
approval of the Tax Department is invalid, will not be recognized by Fixed-base operator is any person, firm, association or corporation,
the Tax Department, and is grounds for the immediate cancellation selling kero-jet fuel or aviation gasoline, or both, for airplanes from
or suspension of the registration. You must submit Form TP-650 a fixed and permanent place at an airport within the state.
and receive approval prior to the transfer of registration. However,
you have up to 90 days from the death of an individual to submit Motor fuel is gasoline, benzol, reformulated blendstock for
a completed Form TP-650 if the transfer is by direct bequest or oxygenate blending, conventional blendstock for oxygenate
inheritance from the decedent, and you are: blending, E85, fuel grade ethanol that meets the ASTM
• the spouse or an ancestor of the decedent; International active standards specifications D4806 or D4814, or
other product which is suitable for use in the operation of a motor
• a lineal descendant of the decedent, of the decedent’s spouse, or vehicle engine.
of a parent of the decedent; or
• the spouse of any lineal descendant. Residual petroleum product is the topped crude of refinery
operations which includes products commonly designated by the
A transfer of a registration also occurs if: petroleum refining industry as No. 5 fuel oil, No. 6 fuel oil, and
• a new partner is added to the registered entity or replaces an bunker C. It also includes the special grade of diesel product
existing partner, or designated as No. 4 diesel fuel and not suitable as a fuel for use in
the operation of a motor vehicle engine.
• any person acquires ownership or control, directly or indirectly, of
more than 10% (25% or more if four or fewer shareholders) of the
voting stock of the registered entity. Line instructions
Line 1 – Enter the exact legal name of your business. The legal
Definitions name of a corporation is the name that appears on the certificate
of incorporation. A limited liability company’s legal name is the
An airline includes: name that appears on its articles of organization. The legal name
• an air carrier of persons, property, and mail operating under a of an unincorporated business is the name in which the business
Certificate of Public Convenience and Necessity issued by the owns property or acquires debt. The legal name of a partnership
Federal Aviation Administration (FAA); or a limited liability partnership is the name that appears on its
• an air carrier holding a Certificate for All-Cargo Air Service issued partnership agreement. The legal name of a sole proprietor is the
by the FAA; and name of the in dividual owner of the business.
• an air taxi operator, who is classified by the FAA as a commuter Line 2 – Enter the doing-business-as (DBA) name, trade name, or
air carrier or who: assumed name if different from the legal name. For a corporation,
– performs at least five trips per week between two or more this is the name that appears on the trade name certificate you
points and publishes flight schedules that specify the times and filed with the New York State (NYS) Department of State. For an
days of the week and places between which such flights, are unincorporated business, this is the name filed with the county
performed; or clerk’s office.
– transports mail by air under a contract with the United States Line 3 – Enter the actual street address where your business is
Postal Service. conducted. Do not enter a representative’s address or a post office
Diesel motor fuel is No. 1 diesel fuel, No. 2 diesel fuel, biodiesel, box number.
kerosene, fuel oil or other middle distillate and also motor fuel Line 4 – Enter your mailing address where you want to receive
suitable for use in the operation of an engine of the diesel type. It infor mation from the Tax Department. A post office box number or a
does not include any product specifically designated as No. 4 diesel representative’s address is acceptable.
fuel.

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Page 2 of 4 TP-650-I (9/16)

Line 6 – Enter the date that you began or expect to begin the type Distributors of kero‑jet fuel only must file Form FT‑943, Quarterly
of business in NYS for which you are applying. For most types of Inventory Report by Retail Service Stations and Fixed Base
registrations, you must be registered in order to conduct any of Operators.
those activities (see Types of registration).
Generally, the requirements for registering as a distributor
Line 7 – Enter your employer identification number (EIN) on line 7a. of kero-jet fuel only and the tax and information reporting
If you do not have one, enter N/A. If you would like to provide an requirements are simpler than registration and reporting
email address, enter on line 7b, in the Email address box. requirements for distributors of diesel motor fuel.

Line 10 – Types of registration d. Aviation fuel business
Mark an X in the applicable box to indicate whether this is a filing An aircraft operator that imports kero-jet fuel into NYS in the
for a new applicant, a change in registration, or a transfer of fuel tanks of its aircraft for consumption in NYS for business
registration (see Transfer of registration). Unless stated otherwise, purposes must register as an aviation fuel business. An aircraft
you must be registered for the type of registration before conducting operator, other than an airline, may instead file Form PT‑351,
any of its business activities. Aircraft Fuel Consumption Tax Return, monthly or annually
(September 1 to August 31). Any aircraft operator may instead
Mark an Xin one or more boxes to indicate the following type(s) of register as a distributor of kero-jet fuel only if they meet the
registration for which you are applying: registration requirements (see item cabove) or may be required to
a. Distributor of diesel motor fuel register as a distributor of diesel motor fuel (see item aabove).
You must apply for registration as a distributor of diesel motor fuel
if you: e. Residual petroleum product business
You must apply for registration as a residual petroleum product
• import (or cause to be imported) any diesel motor fuel into NYS business if you:
(other than fuel imported in the tank of a vehicle for its operation);
• import (or cause to import) any residual petroleum product into
• produce, refine, manufacture, or compound diesel motor fuel NYS for use, distribution, storage, or sale in NYS;
within NYS; or
• produce, refine, manufacture, or compound residual petroleum
• sell or use diesel motor fuel in NYS (except diesel motor fuel sold product within NYS; or
to consumers and delivered directly into the fuel tank of a motor
vehicle, boat, or aircraft for its operation). • sell residual petroleum product in NYS.

Instead of registering as a distributor of diesel motor fuel, you may f. Retail seller of aviation gasoline
be able to register as a retailer of non-highway diesel motor fuel You may apply for registration as a retail seller of aviation gasoline
only or as a distributor of kero-jet fuel only if you meet the limited if:
requirements for such registrations. (See items band cbelow.)
• you are a fixed‑base operator in NYS; and
b. Retailer of non-highway diesel motor fuel only • your sales of aviation gasoline are delivered directly into the fuel
You may apply for registration as a retailer of non-highway diesel tank of an airplane for use in its operation.
motor fuel only if you import (or cause to be imported) into or sell in A retail seller of aviation gasoline may not sell any other motor fuel
NYS, non-highway diesel motor fuel that you will sell to consumers. at its fixed‑base operation and may not import aviation gasoline or
A retailer of non-highway diesel motor fuel only that makes sales for any other motor fuel into NYS. A retail seller of aviation gasoline
any other purpose may be subject to civil and criminal penalties. who makes such sales or such importations may be subject to civil
If you want to sell diesel motor fuel for any other purpose, you must and criminal penalties. Registration as a retail seller of aviation
first be registered as a distributor of diesel motor fuel. Further, if you gasoline is optional. By registering as a retail seller of aviation
want to make a sale into a bulk storage tank equipped with a nozzle gasoline, you may save on purchases of aviation gasoline from
capable of fueling motor vehicles (for example, a service station, your suppliers. Purchases of aviation gasoline by a retail seller
truck stop, construction site, etc.), you must first be registered as of aviation gasoline are exempt from the motor fuel tax and are
a distributor of diesel motor fuel (except for delivery at a farm site subject to a reduced rate of the petroleum business tax.
for use directly and exclusively in the production for sale of tangible Each retail seller of aviation gasoline must file Form FT‑943.
personal property by farming).
Generally, the requirements for registering as a retailer of g. Importing/exporting transporter
non-highway diesel motor fuel only and the tax and information You must register as an importing/exporting transporter if you are a
reporting requirements are simpler than registration and reporting transporter who transports motor fuel into NYS for use, distribution,
requirements for distributors of diesel motor fuel. storage, or sale in NYS; or transports motor fuel in NYS where such
motor fuel is being exported from a point in NYS to a point outside
c. Distributor of kero-jet fuel only NYS.
You may apply for registration as a distributor of kero-jet fuel only A transporter is any per son who has the use or control, or the
if you are a fixed‑base operator in NYS, and all your sales of right to the use or control, of any means of transportation used in
kero-jet fuel are delivered directly into the fuel tank of an airplane transporting motor fuel, including a barge, truck, railroad car, or
for use in its operation. As a distributor of kero-jet fuel only, you pipeline.
are also permitted to import (or cause to import) the kero-jet fuel.
Registration as a distributor of kero-jet fuel is optional; however, you h. Terminal operator
must register as either a distributor of kero-jet fuel or a distributor
of diesel motor fuel before you import (or cause to be imported) You must apply for registration as a terminal operator if you
kero-jet fuel into NYS. By registering as a distributor of kero-jet fuel, have the use of or control over, or the right to so use or control,
you may save on purchases of kero-jet fuel from your suppliers. a terminal. A terminal is a motor fuel or diesel motor fuel storage
Purchases of kero-jet fuel by a distributor of kero-jet fuel are not facility with a storage capacity of 50,000 gallons or more, excluding
subject to the diesel motor fuel tax or the petroleum business tax. any facility where motor fuel or diesel motor fuel is stored solely for
its retail sale at the facility.
If you want to make any other sales of diesel motor fuel in NYS or
sell kero-jet fuel in bulk even if it will ultimately be used in airplanes,
you must first be registered as a distributor of diesel motor fuel.

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TP-650-I (9/16) Page 3 of 4

i. Distributor of motor fuel d. making the final decision on which bills are to be paid;
You must apply for registration as a distributor of motor fuel if e. conducting the business’s general financial affairs;
you import or cause any motor fuel to be imported into NYS for f. filing returns or paying the motor fuel or diesel motor fuel taxes
use, distribution, storage, or sale within NYS; or produce, refine, (Article 12-A) or the petroleum business tax (Article 13-A);
manufacture, or compound motor fuel within NYS. g. complying with any other requirement of the New York State
Persons who transport but do not own the motor fuel are not Tax Law.
required to be registered as a distributor of motor fuel. A person If applying for more than one license, registration, or permit,
must own the motor fuel that is being imported into or produced in indicate which of the registrations/licenses/permits for which each
NYS in order to be required to register as a distributor of motor fuel. person is responsible by entering the appropriate letter(s) ( a
Instead of registering as a distributor of motor fuel, you may be able through )k from line 10,Type(s) of registration.
to register as a liquefied petroleum gas fuel permittee if you meet Line 12b – Corporations must account for 100% stock ownership
the limited requirements for such registration (see item .k) by completing line 12b for all shareholders holding 10% or less
(or less than 25% if there are four or fewer shareholders). Any
j. Metropolitan Commuter Transportation District (MCTD) shareholders holding more than 10% (or 25% or more if there are
motor fuel wholesaler four or fewer shareholders) must be listed in line 12a.
You must apply for registration as an MCTD 1 motor fuel wholesaler
if you: Line 13 – Mark an Xin the Yes or No box. IfYes, complete the
• make purchases of motor fuel within the MCTD for resale, or information. All other businesses with which they were associated
must be reported.
• make sales (other than retail sales not in bulk) of motor fuel
within the MCTD. Line 14 – If you answered Yes, give complete details that include
This registration requirement does not apply to any business that: convictions in other states and countries. Do not include information
on traffic infractions unless related to the transportation of motor
• is (or is required to be) registered as a distributor of motor fuel fuel, diesel motor fuel, or residual petroleum product.
(see item i),
• makes only retail sales of motor fuel delivered directly into a Line 15 – Distributors of diesel motor fuel and retailers of
motor vehicle for use in operating the vehicle, non-highway diesel motor fuel only should enter the number of
• does not make purchases or sales of motor fuel within the MCTD, gallons of diesel motor fuel (see Definitions).
or Distributors of kero-jet fuel should enter the number of gallons of
• does not make any sales of motor fuel in New York State. kero-jet fuel.
1 The MCTD is divided into two regions: Residual petroleum product businesses should enter the number of
gallons of residual petroleum product (see Definitions).
Region 1 – New York City (Bronx, Kings (Brooklyn), New York
(Manhattan), Richmond (Staten Island) and Queens counties), Retail sellers of aviation gasoline should enter the number of
Dutchess County, Orange County, Putnam County, Rockland gallons of aviation gasoline.
County and Westchester County.
Distributors of motor fuel and MCTD motor fuel wholesalers should
Region 2 – Nassau County and Suffolk County enter the number of gallons of motor fuel (see Definitions).
k. Liquefied petroleum gas fuel permittee Line 16 – Enter the capacity of bulk storage tanks located in NYS
You must register as a liquefied petroleum gas fuel permittee if only. Mark an Xin the appropriate box to indicate whether any
you import, manufacture, or sell any liquefied petroleum gases, motor fuel is stored on the site of the bulk storage tanks.
such as propane, ethane, or butane, identified as fuel for use in
the operation of a motor vehicle or recreational boat, or if you fuel Line 17
such a vehicle or boat in NYS. Instead of registering as a liquefied a. Enter the total number of gallons of diesel motor fuel that you
petroleum gas fuel permittee, you may register as a distributor of expect to sell or use each month in NYS.
motor fuel. However, you must register as a distributor of motor b. Enter the total number of gallons included in line 17a that you
fuel if you import (or cause to import) any other motor fuel into NYS expect to sell to:
or manufacture any other motor fuel in NYS. A liquefied petroleum
gas fuel permittee who illegally imports or manufactures motor fuel • the United States or its agencies, or to NYS, its political
other than liquefied petroleum gases may be subject to civil and subdivisions, or any of its agencies;
criminal penalties. • a consumer exclusively for heating or for use directly and
exclusively in the production for sale of tangible personal
Line 11 –Mark an Xin all boxes that describe the activities of your property, gas, electricity, refrigeration or steam;
business. This will help us determine that you are applying for the • a farmer for use (other than on the highways of NYS) directly
correct registration. and exclusively in the production for sale of tangible personal
Line 12a – Enter the required information for: property by farming;
• All owner(s), officers, directors, partners. Identify general partners • a filling station or to other retail vendors of water‑white
as GP after their names and limited partners as LP. kerosene (K-1) for sale only to consumers in quantities of no
more than 20 gallons exclusively for heating; and
than 10% (25% or more if there are four or fewer shareholders)
• All shareholders who own or control, directly or indirectly, more • an airline for use in its airplanes or a use of kero-jet fuel by an
of the voting stock. airline in its airplanes.
c. Enter the total number of gallons of non-highway diesel
• Employees responsible for the duties specified in a through g motor fuel included on line 17a that you will expect to sell to
below. other registered distributors of diesel motor fuel, retailers of
In the Duties (a-g) box, use the appropriate letter(s) ( athrough g) non-highway diesel motor fuel only, and distributors of kero-jet
to indicate the individuals having final authority for the following: fuel only. Do not include gallons that you expect to sell at retail,
a. signing business’s checks; or to a retail filling station, or into a repository equipped with a
hose or other apparatus by which the fuel can be dispensed
b. signing the business tax returns; into the fuel tank of a motor vehicle.
c. paying creditors;

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d.   Enter the total number of gallons of highway diesel motor fuel 
 included on line 17a that you expect to sell to other registered 
 distributors where the sale is being delivered by pipeline, railcar, 
 barge or other vessel, to a terminal of a registered/licensed 
 operator or within a terminal where it has been delivered.
Line 23 – Signature – This application must be signed by the 
owner, partner, or corporate officer assuming responsibility for the 
validity of the information contained in the application. If it is not 
signed or the required attachments are missing, it will be returned 
to you. A daytime phone number will help expedite any questions 
we may have.

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, 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.

 Need help?
      Visit our website at www.tax.ny.gov
      •  get information and manage your taxes online
      •  check for new online services and features
      Telephone assistance
 Miscellaneous Tax Information Center:         (518) 457-5735
 To order forms and publications:              (518) 457-5431
 Text Telephone (TTY) Hotline (for persons with
   hearing and speech disabilities using a TTY):  (518) 485-5082
      Persons with disabilities: In compliance with the 
      Americans with Disabilities Act, we will ensure that our 
      lobbies, offices, meeting rooms, and other facilities are
 accessible to persons with disabilities. If you have questions 
 about special accommodations for persons with disabilities, call 
 the information center.

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