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Motor Fuel Tax
Refunds
Refunds on
Motor fuel are based on Articles 12A, 28, and 13A, of the New York State Tax Law.
New York State Motor Fuel Refunds Article
12A
The refund is based
on the New York State
Excise Tax imposed
on gasoline and similar motor fuel products. Section 289c of the
Tax Law allows refunds for taxes paid on motor fuel, and
consumed in any manner except in the operation of a motor
vehicle, or pleasure craft over the highways or waterways of New York State.
Exempt
consumption may include, but is not exclusively limited to fuel
used in: backhoes, excavators, bulldozers, screeners, graders,
crushers, skid-stirs, or any other equipment used
in:
Mining, Excavation, Paving, Logging, Septic, Cement, Well
Drilling, etc.
New York
State Motor Fuel Refunds Article 28
The refund
is based on the Sales
Tax charged by the distributor under the Sales Tax Law and
refundable under Section 1115 B (40c-1) and 1120 (2)-(c).
Exempt consumption
for this tax article may be determined by the type of operation
which may
include, but is not exclusively limited to Manufacturing,
Mining, Extraction, or Logging.
New
York State
Motor Fuel Refunds Article 13A
The refund
is based on the
Petroleum Business Tax
charged by the distributor under the Petroleum Business Tax Law
and refundable under Sections 300-M and Section 301-C.
Exempt
consumption may include, but is not exclusively limited to
Manufacturing, Production, Mining, Extraction or Logging.
Our Process
Client Analysis: Before beginning any
refund process our staff performs a free analysis. The purpose
of the analysis is to determine if your business qualifies for a
refund based on New York State
Tax Laws.
The Client will forward or make available
to BMG at least one motor fuel bill for each fuel supplier used
in the last 3 years.
All proper New York State and BMG Inc.
forms must be completed by mail or in person.
BMG will request a 3 year billing history
from your providers.
BMG will complete and process all necessary
documents to forward your refund claim to the NYS refund
department.
After the refund claim is submitted, BMG
will inform the client by mail of all updates regarding the
refund process.
BMG will work directly with the Tax
Department to resolve any questions regarding the claim.
Upon receipt of the refund check, BMG will
contact the client to make arrangements to distribute the
refund.
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