New York Tax and Finance Department Publishes Fuel Tax Rates Effective Jan. 1, 2021

The New York Department of Taxation and Finance Dec. 1 published fuel tax rates, effective Jan. 1, 2021, for Articles 12-A and 13-A for excise tax purposes. For quarterly filers, the rates take effect from March 1, 2021. Article 13-A includes aggregate tax rates that decreased to 16.6 percent from 17.4 percent for motor fuel and aviation gasoline and 14.85 percent from 15.65 percent for highway diesel motor fuel. The publication includes sales and use tax rules for filling stations. Kerosene sales are exempt from petroleum business tax unless blended or mixed with diesel motor fuel or residual petroleum product ...