New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 561 - Motor Fuel › Section 561.6 - Preliminary certification

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  If, due to the circumstances of delivery, it is not possible to issue a
				  complete certification of tax payment in accordance with section
				  561.5 
				  of this Part at the time of delivery, the Department of Taxation and Finance,
				  upon application, may authorize the use of a preliminary certification. An
				  example of where such authorization may be granted is the circumstance where
				  motor fuel is sold through a terminal operated by a third person at which the
				  seller has no agents or employees and the information necessary for a complete
				  certification is not available. The authorization to issue a preliminary
				  certification must be received from the Department of Taxation and Finance, and
				  an application for authorization to issue preliminary certifications must
				  contain a detailed description of the applicant's method of operation,
				  including where motor fuel is stored, the method of withdrawal from storage and
				  why it is not possible to issue complete certifications of tax payment at the
				  time of delivery. If the applicant is not a registered distributor under
				  article 12-A of the Tax Law, the application must also contain a list of the
				  applicant's suppliers and the names of the distributors who will be remitting
				  the tax to the Department of Taxation and Finance. A seller authorized to issue
				  preliminary certifications who is not a registered distributor must notify the
				  Department of Taxation and Finance of any changes in its suppliers or in the
				  names of the distributors who will be remitting the tax to the Department of
				  Taxation and Finance within five days of any such changes. Failure to do so
				  results in revocation of the authorization to issue preliminary certifications.
				  Preliminary certifications may be issued only under those circumstances and for
				  those locations for which authorization is expressly granted by the Department
				  of Taxation and Finance.
(b) The
				  authority to issue preliminary certifications is subject to review and the
				  authorization may be revoked at any time by the Department of Taxation and
				  Finance. In addition, the authority of a registered distributor to issue
				  preliminary certifications is immediately and automatically revoked upon
				  cancellation of the distributor's registration. In order to continue to issue
				  certifications in such instance, the person must submit a new application as a
				  nondistributor.
(c) A preliminary
				  certification must be signed by the seller or its authorized representative. If
				  the seller is a registered motor fuel distributor under article 12-A of the Tax
				  Law no signature is required. The preliminary certification may be furnished by
				  either of two methods:
(1) The seller may
				  provide its customer with the following statement prior to delivery of motor
				  fuel covering any and all deliveries for which a preliminary certification is
				  authorized during a particular month:
(Seller) certifies that both the New York State motor fuel
					 tax and prepaid sales tax required to be paid on any fuel sold to (purchaser)
					 have been paid or have been assumed and will be paid by the seller or were
					 passed through to the seller by his supplier. In addition, (seller) certifies
					 that his current authorization to issue preliminary certifications, which is
					 herewith provided to you or has previously been provided to you, has not been
					 revoked and is currently in effect. (Seller) also certifies that the amounts of
					 these taxes will be stated to you within 10 business days of any delivery and
					 in a form acceptable to the New York State Department of Taxation and
					 Finance.
This statement must contain the names of the seller and the
					 purchaser and the month and year covered by the statement. The statement must
					 be renewed every month.
(2)
				  Alternatively, the seller may incorporate the following statement in its bill
				  of lading, loading ticket, delivery receipt, or other shipping document given
				  to the purchaser at the time of delivery of the motor fuel:
(Seller) certifies that both the New York State motor fuel
					 tax and prepaid sales tax required to be paid for the motor fuel shown on this
					 document have been paid or have been assumed and will be paid by the seller or
					 were passed through to the seller by his supplier. In addition, (seller)
					 certifies that his current authorization to issue preliminary certifications,
					 which is herewith provided to you or has previously been provided to you has
					 not been revoked and is currently in effect. (Seller) also certifies that the
					 amounts of these taxes will be stated to the purchaser within 10 business days
					 of this delivery and in a form acceptable to the New York State Department of
					 Taxation and Finance.