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Metropolitan Commuter Transportation District motor fuel wholesalers

Certain businesses that purchase or sell motor fuel in the Metropolitan Commuter Transportation District (MCTD) are considered MCTD motor fuel wholesalers and must register with the Tax Department and meet monthly reporting requirements.

The MCTD is divided into two regions:

Region 1 – New York City (Bronx, Kings [Brooklyn], New York [Manhattan], Richmond [Staten Island] and Queens counties),  Dutchess County, Orange County, Putnam County, Rockland County and Westchester County.

Region 2 – Nassau County and Suffolk County


Who is an MCTD motor fuel wholesaler?

Generally, you are an MCTD motor fuel wholesaler if you:

  • make sales (other than retail sales not in bulk) of motor fuel within the MCTD, or

  • make purchases of motor fuel within the MCTD for resale.

However, you are not considered an MCTD motor fuel wholesaler and are not subject to the registration and reporting requirements if you:

  • are (or are required to be) registered as a distributor of motor fuel (that is, someone who imports motor fuel into New York State or produces motor fuel in New York State),
  • make only retail sales of motor fuel delivered directly into a motor vehicle for use in operating the vehicle,
  • do not make purchases or sales of motor fuel within the MCTD, or
  • do not make any sales of motor fuel in New York State.

Registration requirements

MCTD motor fuel wholesalers must register by filing Form TP-650, Application for Registration Under Articles 12-A and 13-A. Your registration must be approved before December 1, 2016. So you should apply for registration as soon as possible to allow sufficient time for your application to be processed. After December 1, 2016, no MCTD motor fuel wholesaler may make sales (other than retail sales not in bulk) in New York State unless registered.

Form TP-650  Need help with Form TP-650? See instructions.

Note: All MCTD motor fuel wholesalers must be registered for sales tax purposes and have a valid Certificate of Authority (COA).  We will not process your MCTD motor fuel wholesaler registration until you have a COA. 

Get a Sales Tax COA


Reporting requirements

Beginning with the return due January 20, 2017, if you are an MCTD motor fuel wholesaler, you must Web File Form FT-945/1045, Prepaid Sales Tax on Motor Fuel/Diesel Motor Fuel Return, every month. You must report the number of gallons of motor fuel you purchased and sold in New York State during the month. 

Note: You will not be able to Web File Form FT-945/1045 until your MCTD motor fuel wholesaler registration has been processed.

WEB FILE FORM FT-945/1045


Resources

For more information, see TSB-M-16(7)M, (9)S, Registration and Reporting Requirements for Wholesalers of Motor Fuel in the Metropolitan Commuter Transportation District.


 

 

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