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New York: No Change to Fuel Sales Tax Rates Right Now


The New York State Department of Taxation and Finance has released a quarterly notice regarding adjustments to state and local cents-per-gallon rates of sales and use taxes on certain motor fuels.

New York State and localities within the state have been able to use a "cents-per-gallon method" to determine percentage rate sales and use taxes on qualified fuels since June 2006 (TSB-M-06(8)S)). A list of counties and cities that use the cents-per-gallon rate of tax on qualified fuel is available in Publication 718-F.

Localities that have not previously opted to switch to a cents-per-gallon method may do so "on the first day of a subsequent sales tax quarter." Localities that elect to revert back to a percentage rate method may also do so "on the first day of a subsequent sales tax quarter."

Pursuant to applicable Tax Law, "The commissioner is authorized and empowered to prescribe and, from time to time, to amend schedules of the amount of tax to be collected upon each gallon of motor fuel and diesel motor fuel sold at retail…" (Section 1111).

Commissioner Thomas H. Mattox has "established the required average price applicable to the sales tax quarter beginning December 1, 2012." This December, there are no adjustments to that required average price; therefore, there will be no adjustments to local cents-per gallon tax rates on qualified fuel come December 1, 2012. Likewise, there will be no adjustment to the statutorily prescribed State cents-per-gallon rate this December.

Current sales tax rates on applicable fuels:

  • State cents-per-gallon rate: 8 cents per gallon; 6 cents per gallon for B20 biodiesel.
  • Metropolitan Commuter Transportation District (MCTD) cents-per-gallon rate: 3/4 of one cent per gallon; 6/10 of one cent per gallon for B20 biodiesel.
  • Local cents-per-gallon rates: vary in each locality.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.