In the realm of fuel transactions, especially where diesel motor fuel is concerned, the New York State Department of Taxation and Finance's FT-1002 form plays a pivotal role. Serving as a certification for the use of diesel motor fuel purchased in volume, this document is essential for both retail filling stations and diesel motor fuel distributors looking to purchase diesel for resale. It's specifically designed to facilitate the legal purchase of highway diesel motor fuel, excluding distributers dealing solely with kero-jet fuel or retailers focusing on non-highway diesel motor fuel. A crucial aspect of the FT-1002 form is its requirement to be filled out by the purchaser and handed over to the seller, who must then retain it for at least three years following the last sale it substantiates. This procedure ensures compliance with taxation laws and aids in the proper collection of taxes on resales of diesel motor fuel. The form distinguishes between single-purchase and blanket certificates, ensuring flexibility and ease of use for various transaction types. By providing essential details such as the seller's and purchaser's names, addresses, and pertinent registration numbers, alongside the volume of diesel purchased, it seamlessly integrates into the diesel fuel resale process. Moreover, it includes certifications that the purchaser must sign, affirming the intended use of the diesel motor fuel, thereby laying the groundwork for tax collection and compliance with federal dyeing regulations. Failure to provide accurate information or acceptance of an incomplete form can lead to serious legal consequences, including civil and criminal penalties, highlighting the form's significance in maintaining the integrity of diesel fuel transactions.
| Question | Answer |
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| Form Name | Form Ft 1002 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | distillate, New_York, biodiesel, ft 1002 form |
New York State Department of Taxation and Finance |
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Certification of Use of Diesel Motor Fuel |
(6/12) |
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Purchased in Volume |
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This certiicate is to be used by retail illing stations to purchase diesel product for resale and by diesel motor fuel distributors to purchase highway diesel motor fuel for resale. It may not be used by distributors of
This certiicate must be completed by the purchaser and given to the seller, who must keep it for at least three years after the date of the last sale substantiated by this certiicate.
Read all statements and certiications carefully before issuing or accepting this certiicate.
Name of seller |
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Name of purchaser |
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Street address |
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Street address |
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ZIP code |
City |
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ZIP code |
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Purchaser’s NYS diesel motor fuel registration number (if any) |
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Mark an X in the applicable box: |
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Purchaser’s NYS Certificate of Authority number |
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Blanket certiicate |
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Unless this is marked above as a
Invoice number or |
Speciic product |
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delivery ticket number |
(for example, No. 2 fuel oil) |
Gallons purchased |
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Diesel motor fuel means 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 speciically designated No. 4 diesel fuel.
Highway diesel motor fuel means any diesel motor fuel which is not
Dyed diesel motor fuel means diesel motor fuel which has been dyed in accordance with and for the purpose of complying with the provisions of 26 USC 4082(a).
Mark one:
I certify that the diesel motor fuel being purchased by me is for resale through my retail illing station. I will collect the applicable taxes on my sale.
I certify that I am a distributor of diesel motor fuel and the product being purchased by me is highway diesel fuel that I will resell. I will collect the applicable taxes on my sale.
Signature of purchaser or authorized representative
Title
Date
To the purchaser: Furnishing false or fraudulent information in completing this certiicate with the intention of avoiding payment of a proper amount of tax shall make you jointly and severally liable for the tax and may also subject you to substantial civil and criminal penalties.
To the seller: Do not accept this certiicate if it is incomplete. Upon receipt of this certiicate, properly completed, you are authorized to pass through the prepaid sales tax in lieu of the state and local sales tax. On each sale, you must give the purchaser proper certiication of the taxes paid.