N.Y. Comp. Codes R. & Regs. tit. 20 § 530.2

Current through Register Vol. 46, No. 25, June 18, 2024

Section 530.2 - Signs at retail service stations

Tax Law, § 1111(d)

(a) Every retail service station operator selling gasoline or diesel motor fuel through a metered pump which shows the price of fuel sold to a customer shall adjust such pump and readjust it from time to time as required so that the price shown thereon shall be the total price including New York State sales tax and any local sales tax which may be applicable.

(b) Every operator of a retail service station shall maintain on or in the immediate vicinity of each pump through which gasoline or diesel motor fuel is sold a clear and easily legible sign or placard, readily accessible to customers, showing separately each of the following items with reference to gasoline or diesel motor fuel sold through such pump:

(1) price exclusive of taxes;

(2) United States tax;

(3) New York State motor fuel tax;

(4) sales tax; and

(5) total price including all taxes.

All amounts on such sign or placard shall be the applicable amounts per gallon, and all numerals on such sign or placard shall be of uniform size. The amount shown as sales tax shall be the New York State sales tax plus any local sales tax which may be applicable.

(c) No retail service station operator shall maintain at or near his service station an advertising sign showing the price of gasoline or diesel motor fuel unless the price so advertised includes New York State sales tax and any local sales tax which may be applicable.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 530.2