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Fuel Use Tax Memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.
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Number

Title

   

2008
 

 
TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance ProgramNew Posting
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax DepartmentNew Posting

2006

TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R Department to Issue NYT-Gs (New York Tax Guidances)   
 
TSB-M-06(4)M IFTA Reporting Requirements for the Consumption of B20 in New York State
 

2005
 

TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

TSB-M-04(5)M, (10)R Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
 

2003
 

TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
 

2002
 

TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

1997
 

TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
 
TSB-M-97(6)M Enforcement of the Truck Mileage and Fuel Use Tax Laws
 
TSB-M-97(5)M Refunds of Highway Use Tax and Fuel Use Tax
 

1996
 

TSB-M-96(2)I, (4)C, (12)M, (9)S Important Notice: New York State Tax Amnesty
 
TSB-M-96(7)M International Fuel Tax Agreement (IFTA) License Renewal
 
TSB-M-96(3)M Elimination of Fuel Use Tax on Local Transit Operations Omnibuses
 
TSB-M-96(2)M Fuel Use Tax Interest and Penalty Changes (Effective January 1, 1996)
 

1995
 

TSB-M-95(14)M 1996 Fuel Use Tax Law Changes for Motor Carriers
 

1994
 

TSB-M-94(6)C, (4)I, (6)M, (6)S
 
Important Notice:  Limited Tax Amnesty Program

1993
 

TSB-M-93(7)M Sales Tax Component; October, November, December 1993 and Calendar Year 1993 (MT-904)
 
TSB-M-93(6)M Sales Tax Component; July, August, and September 1993 (MT-904)
 
TSB-M-93(5)M Sales Tax Component; April, May and June 1993 (MT-904)
 
TSB-M-93(3)M Sales Tax Component; January, February and March 1993 (MT-904)
 
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S
 
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)

1992
 

TSB-M-92(6)M Sales Tax Component; October, November, December 1992 and Calendar Year 1992 (MT-904)
 
TSB-M-92(5)M Sales Tax Component; July, August, and September 1992 (MT-904)
 
TSB-M-92(4)M Sales Tax Component; April, May and June 1992 (MT-904)
 
TSB-M-92(2)M Sales Tax Component; January, February and March 1992 (MT-904)
 
TSB-M-92(1)M. (6)S Taxability of Diesel Motor Fuel For Use in Concrete Mixer Trucks
 

1991
 

TSB-M-91(6)M Sales Tax Component; October, November, December 1991 (MT-904)
 
TSB-M-91(5)M Sales Tax Component; July, August, and September 1991 (MT-904)
 
TSB-M-91(4)M Sales Tax Component; April, May and June 1991 (MT-904)
 
TSB-M-91(3)M Sales Tax Component; January, February and March 1991 (MT-904)
 
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 -June 30, 1991
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
 

1990
 

TSB-M-90(11)M Sales Tax Component; October through December 1990 (MT-904)
 
TSB-M-90(9)M Sales Tax Component; July through September 1990 (MT-904)
 
TSB-M-90(8)M Sales Tax Component; April through June 1990 (MT-904)
 
TSB-M-90(3)M Sales Tax Component; January through March 1990 (MT-904)
 
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 -June 30, 1990
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990
 
TSB-M-90(1)M 1989 Amendments to the Miscellaneous Tax Laws
 

1989
 

TSB-M-89(9)M Sales Tax Component; October through December 1989 (MT-904)
 
TSB-M-89(8)M Sales Tax Component; July through September 1989 (MT-904)
 
TSB-M-89(4)M Sales Tax Component; April through June 1989 (MT-904)
 
TSB-M-89(3)M Sales Tax Component; January through March 1989 (MT-904)
  
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-89(1)M 1988 Amendments to the Miscellaneous Tax Laws
 

1988
 

TSB-M-88(6)M Sales Tax Component; October through December 1988 (MT-904)
 
TSB-M-88(5)M Sales Tax Component; July through September 1988 (MT-904)
 
TSB-M-88(4)M Sales Tax Component; April through June 1988 (MT-904)
 
TSB-M-88(3)M Sales Tax Component; January through March 1988 (MT-904)
 
TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-88(1)M 1987 Amendments to the Miscellaneous Tax Laws
 

1987
 

TSB-M-87(9)M Sales Tax Component; October-December 1987 (MT-904)
 
TSB-M-87(8)M Sales Tax Component; July-September 1987 (MT-904)
 
TSB-M-87(5)M Sales Tax Component; April-June 1987 (MT-904)
 
TSB-M-87(4)M Sales Tax Component; January-March 1987 (MT-904)
 
TSB-M-87(3)M Sales Tax Component; October-December 1986 (MT-904)
 
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1986
 

TSB-M-86(11)M Motor Fuel Tax Law Changes (Manifest Requirements)
 
TSB-M-86(10)M Motor Fuel Tax Law Changes (Tax Imposition)
 
TSB-M-86(9)M Motor Fuel Tax Law Changes (Registrations and Licenses)
 
TSB-M-86(8)M, (13)S Reclassification of Kero-Jet Fuel From Motor Fuel to Diesel Motor Fuel
 
TSB-M-86(7)M Sales Tax Component; July-September 1986 (MT-904)
 
TSB-M-86(5)M Sales Tax Component; April-June 1986 (MT-904)
 
TSB-M-86(4)M Sales Tax Component; January-March 1986 (MT-904)
 
TSB-M-86(3)M Sales Tax Component; October-December 1985 (MT-904)
 
TSB-M-86(2.1)M Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(1)M 1985 Amendments to the Tax Law
 

1985
 

TSB-M-85(7)M Sales Tax Component; July - September 1985 (MT-904)
 
TSB-M-85(3)M Sales Tax Component; April-June 1985 (MT-904)
 
TSB-M-85(2)M Sales Tax Component; January-March 1985 (MT-904)
 

1984
 

TSB-M-84(9)M Sales Tax Component; October-December 1984 (MT-904)
 
TSB-M-84(8)M Sales Tax Component; July-September 1984 (MT-904)
 
TSB-M-84(5)M Sales Tax Component; April-June 1984 (MT-904)
 
TSB-M-84(1)M Sales Tax Component; October-December 1983 (MT-904)
 

1983
 

 
TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S
 
1983 Legislation - Overlapping Regulations: State and Federal Compliance 
TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(21)C, (3), (13)I, (5)M, (15)S 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid
 
TSB-M-83(4)M Sales Tax Component; April - June 1983 (MT-904)
 
TSB-M-83(3)M Sales Tax Component; January - March 1983 (MT-904)
 
TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax

1982
 

 
TSB-M-82(17)M Sales Tax Component: October - December 1982 (MT-904)
 
TSB-M-82(16)M Sales Tax Component; July -September 1982 (MT-904)
 
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-82(7)M Sales Tax Component-April-June, 1982 (MT904)
 
TSB-M-82(4)M Sales Tax Component January -March 1982 (MT-904)
 
TSB-M-82(3)M Sales Tax Component October -December 1981 (MT-904)
 
TSB-M-82(2)M Sales Tax Component -July -September 1981 (MT-904)
 

1981
 

 
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
 
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax 
TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S
 
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-81(8)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-81(7)M Sales Tax Component (January-March 1981)
 
TSB-M-81(3)M Sales Tax Component (October - December 1980)
 
TSB-M-81(1)M Sales Tax Component (July - September 1980) (MT-904)
 

1980
 

 
TSB-M-80(5)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-80(4)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 
TSB-M-80(2)M 1979 Amendments to the Tax Law
 
TSB-M-80(1)M Instruction for Computing Fuel Use Tax Liability
 

1979
 

 
TSB-M-79(9)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-79(8)M Payment by the State to New York City Motor Fuel and Diesel Motor Fuel Taxes
 
TSB-M-79(6.1)M Tax and Refund Status of Farmers Notice of Obsolescence - Note: This TSB-M supersedes the diesel motor fuel portion of TSB-M-79(6)M dated August 20, 1979.
 
TSB-M-79(6)M Tax and Refund Status of Farmers Motor Fuel Tax and Diesel Motor Fuel Tax - Note: The diesel motor fuel portion of this TSB-M was superseded by TSB-M-79(6.1)M dated May 16, 1996. Therefore, the diesel motor fuel portion of TSB-M-79(6)M is not valid on or after September 1, 1988
 
TSB-M-79(5)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-79(4)M Allowance For Off Highway Use Concrete Mixer Trucks
 
TSB-M-79(3)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-79(1)M Instruction for Computing Fuel Use Tax Liability
 

1978
 

 
TSB-M-78(8)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-78(7.1)M Tax Status of Voluntary Ambulance Services - Notice of Obsolescence  - Note: This TSB-M supersedes TSB-M-78(7)M dated October 3, 1978.
 
TSB-M-78(7)M Exemption - Voluntary Ambulance Services - Note: This TSB-M was superseded by TSB-M-78(7.1)M dated April 21, 1995. Therefore, TSB-M-78(7)M is in effect only for the period October 6, 1978, through May 31, 1985.
 
TSB-M-78(5)M Instruction for Computing Fuel Use Tax Liability
 
TSB-M-78(2)M Instruction for Computing Fuel Use Tax Liability
 

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Last Modified:  September 3, 2008