Volunteer Fire/EMS Petroleum Business Tax Reimbursement


Chapter 59 of the Laws of 2013 (Part L) amended the New York State Tax Law effective 6/1/13 to allow voluntary ambulance services, volunteer fire companies, volunteer fire departments, and volunteer rescue squads to claim a reimbursement of the petroleum business tax (Article 13-A).

 

Previously, these organizations could only claim reimbursements of the excise tax (Article 12-A) and the state and local sales tax (Articles 28 and 29) for fuel used in their vehicles.

 

The petroleum Business Tax is currently:

•         17.8 cents per gallon for gasoline

•         16.05 cents per gallon for diesel

 

To claim reimbursement eligible agencies must file form AU-630 Application for reimbursement for the Petroleum Business Tax with the NYS Tax Department in Albany.

 

Links:

TSB-M-13(3)M Reimbursement Announcement 5/17/13

http://www.tax.ny.gov/pdf/memos/petroleum/m13_3m.pdf

 

AU-630 Application for Reimbursement of Petroleum Business Tax

http://www.tax.ny.gov/pdf/current_forms/petrol/au630.pdf

 

AU-603 Instructions

http://www.tax.ny.gov/pdf/current_forms/petrol/au630i.pdf