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Department of Taxation and Finance

2016 petroleum business tax forms

The mailing address for petroleum business tax returns has changed.  

See Form TP-32.3, Change in Mailing Address for Petroleum Business Tax Returns, for more information.

Other forms
Form number Instructions Form title
PT-350 (2016) PT-350-I (Instructions) Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels

Monthly forms (PT-100 series)

Filing period: December 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions)  Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)  Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: November 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions)  Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)  Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: October 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions)  Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)  Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: September 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: August 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: July 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: June 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)  Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: May 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions)  Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: April 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions)  Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: March 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: February 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form  Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services 
PT-106 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: January 2016
Form number Instructions Form title
PT-100 PT-100-I (Instructions)  Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions)  Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions)  Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form  Tax on Kero-Jet Fuel
PT-105 Instructions on form  Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Quarterly forms (PT-200 series)

Filing period: September 1, 2016 - November 30, 2016
Form number Instructions Form title
PT-200 Instructions on form  Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only) 
PT-201 PT-201-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: June 1, 2016 - August 31, 2016
Form number Instructions Form title
PT-200 Instructions on form  Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only) 
PT-201 PT-201-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: March 1, 2016 - May 31, 2016
Form number Instructions Form title
PT-200 Instructions on form  Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only) 
PT-201 PT-201-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: December 1, 2015 - February 29, 2016
Form number Instructions Form title
PT-200 Instructions on form  Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only) 
PT-201 PT-201-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Schedules
Form number Instructions Form title
PT-101.1 PT-101-I (Instructions) Motor Fuel Receipts 
PT-101.2 PT-101-I (Instructions) Transfers and Sales of Motor Fuel Outside New York State
PT-101.3 PT-101-I (Instructions) Nontaxable Sales of Motor Fuel
PT-101.4 Instructions on form Aviation Gasoline Consumed in New York State By Aircraft of Distributors of Motor Fuel
PT-101.5 PT-101-I (Instructions) Sales in New York State with the Motor Fuel Tax Passed Through and Sales of LPG and CNG 
PT-102.1 PT-102-I (Instructions) Diesel Motor Fuel Receipts 
PT-102.2 PT-102-I (Instructions) Diesel Motor Fuel Nontaxable Sales
PT-102.3 PT-102-I (Instructions) Diesel Motor Fuel - Transfers and Sales Out of New York State and Sales in New York State for Immediate Export 
PT-102.4 PT-102-I (Instructions) Diesel Motor Fuel Taxable Sales or Use, Sales to Manufacturers for Use in Manufacturing, and Sales to Railroads for Use as Railroad Diesel
PT-103.1 PT-103-I (Instructions) Residual Petroleum Product - Receipts and Sales 
PT-103.2 PT-103-I (Instructions) Residual Petroleum Product - Transfers Out of New York State and Sales in New York State for Immediate Export
PT-103.3 PT-103-I (Instructions) Residual Petroleum Product - Sales for Bunker Fuel and for Manufacturing Purposes 
PT-104.1/202.1  Instructions on form Kero-Jet Fuel Consumed in New York State By Aircraft
PT-106.1/201.1 PT-106-I (Instructions)  Retailers of Non-Highway Diesel Motor Fuel Only - Receipts and Sales
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