N.Y. Comp. Codes R. & Regs. tit. 20 § 412.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 412.3 - Certification of tax payment

Tax Law, § 285-a(3)

(a) Upon each sale of motor fuel, other than transfers made prior to or during the importation of such fuel into this State and retail sales made in the State, the seller is required to give to the purchaser at the time of delivery of the motor fuel a certification:

(1) Where the seller is the registered distributor responsible for payment of the motor fuel tax required to be paid pursuant to article 12-A of the Tax Law and the prepaid tax required to be paid by section 1102 of the Tax Law, such seller must certify that it has paid or it has assumed the liability for the payment of such taxes and is passing through both such taxes to the purchaser.

(2) Where the seller is other than the registered distributor responsible for payment of such taxes, such seller must certify that it is passing through both the motor fuel tax required to be paid pursuant to article 12-A of the Tax Law, and the prepaid tax required to be paid by section 1102 of the Tax Law which taxes were both previously paid or assumed by a registered distributor and passed through to such seller.

Such certification must be on the form prescribed by the Department of Taxation and Finance for such purpose or incorporated, as prescribed by the department, into an invoice or other billing or shipping document. (Also see section 412.4 of this Part with respect to preliminary certifications of tax payment.)

(b) Except as otherwise provided in this Part, a purchaser of motor fuel who does not receive with the delivery thereof a properly completed certification as described in subdivision (a) of this section is immediately jointly and severally liable and, hence, personally liable for the payment of the motor fuel and prepaid sales taxes.

(c) If a properly completed certification is furnished to a purchaser by its seller and if such certification is accepted in good faith, the purchaser is relieved of any liability for the taxes on such motor fuel. In such event, the seller shall bear the burden of showing that the motor fuel and prepaid sales taxes have been assumed or paid by a registered distributor and passed through with respect to such motor fuel.

(d) A certification of tax payment is considered to be properly completed when it contains:

(1) the seller's name and address;

(2) the seller's sales tax identification number;

(3) the seller's motor fuel tax registration number, if any;

(4) the purchaser's name and address;

(5) the number of gallons of each type of fuel (e.g., unleaded, regular or premium gasoline, gasohol, etc.);

(6) a separately stated amount for the motor fuel tax and the prepaid sales tax charged to the customer;

(7) the date of delivery and the respective invoice or other billing or shipping document numbers;

(8) the name of the person who paid the motor fuel tax and prepaid sales tax or assumed liability for the payment of such taxes and that person's sales tax registration and motor fuel tax registration numbers; and

(9)

(i) if the seller is the registered distributor responsible for payment of the motor fuel tax and the prepaid sales tax, a signed statement to the effect that it has assumed the payment of or paid such taxes and, in each case, is passing through such taxes; or

(ii) if the seller is other than the registered distributor responsible for payment of the motor fuel tax and the prepaid sales tax, a signed statement to the effect that it is passing through such taxes which were previously paid or assumed by a registered distributor and which were passed through to it. Where the certification is contained on an invoice or other billing or shipping document, no signature is required if the seller is a motor fuel distributor registered pursuant to article 12-A of the Tax Law. In all other cases, said certification must be signed.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 412.3