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                                                       Department of Taxation and Finance

                                                                                         Sales and Use Tax on
                              Quarterly Schedule FR for
                                                                                         Qualified Motor Fuel and 
                     Part-Quarterly (Monthly) Filers                                     Highway Diesel Motor Fuel
                                                        Instructions                     For 1st quarter tax period:
                                                                                         March 1, 2024, through May 31, 2024

General information                                                     Filing requirements
Who must file                                                           Reporting requirements for sales and uses of 
If your business qualifies as a retail gas station, any motor fuel or   nonqualified fuel
highway diesel motor fuel it sells (other than water-white kerosene     You must report sales and uses of nonqualified motor fuel and 
sold exclusively for heating purposes in containers of no more than     diesel motor fuel on:
twenty gallons) is qualified fuel and you must report the sales on      •  the appropriate jurisdiction line on Form ST-810, or
this schedule.
                                                                        •  Form ST-810.3, Quarterly Schedule B for Part-Quarterly 
You must complete and file Form ST-810.10, Quarterly                    (Monthly) Filers.
Schedule FR for Part-Quarterly (Monthly) Filers, with Form ST-810, 
New York State and Local Quarterly Sales and Use Tax Return, for        This includes:
the period covered by the return to:                                    •  sales of fuel sold for heating purposes,
•  report your retail sales of qualified fuel or self-use of qualified  •  sales of fuel sold for use in manufacturing, and
fuel, or                                                                •  sales by fixed base operators of aviation gasoline or kero-jet fuel 
•  claim credit for prepaid sales tax you paid (either to your supplier for use in an aircraft.
or directly to the Tax Department) if you later sold the qualified 
fuel as either nonqualified fuel or nonhighway fuel.                    Partial exemption: B20 biodiesel
                                                                        There is a partial exemption from state and local sales taxes on the 
Definitions                                                             sale or use of B20 biodiesel that is qualified fuel. If a jurisdiction 
Qualified fuel means motor fuel or highway diesel motor fuel that is:   currently imposes its local sales tax on qualified fuel using:
•  sold for use directly and exclusively in the engine of a motor       •  the cents-per-gallon rate method, the cents-per-gallon rate on the 
vehicle; or                                                             sale or use of qualified B20 is 80% of the regular rate that applies 
•  sold by a retail gas station (other than water-white kerosene sold   to qualified fuel; or
exclusively for heating purposes in containers of no more than          •  the percentage rate method, the local sales tax on sales of 
twenty gallons).                                                        qualified B20 is 80% of the taxable receipt multiplied by the 
                                                                        percentage rate for the jurisdiction.
Qualified fuel includes motor fuel and highway diesel motor fuel 
sold by vendors other than retail gas stations if the fuel is used      Report sales and uses of qualified B20 in Steps 3A, 4A, and 
directly and exclusively in the engine of a motor vehicle (for          5 of this schedule. For more information, see the instructions 
example, qualified fuel would include motor fuel or highway diesel      for Steps 3A,4A  , and5. Also see TSB-M-06(10)S,Sales Tax 
motor fuel sold by a distributor to a bulk purchaser who will use the   Exemptions and Reductions for Certain Alternative Fuels Beginning 
fuel exclusively in its fleet of rental cars).                          September 1, 2006, or visit www.tax.ny.gov (search: memos).
Retail gas station means a filling station where motor fuel or 
highway diesel motor fuel is stored primarily for sale by delivery      Full exemption: Hydrogen, E85, and compressed 
directly into the ordinary fuel tank connected with the engine of       natural gas (CNG)
a motor vehicle to be consumed in the operation of such motor           Retail sales and uses of hydrogen, E85, and compressed 
vehicle. A retail gas station also includes a filling station where     natural gas (CNG) that are qualified fuels are fully exempt from 
motor fuel or highway diesel motor fuel is stored primarily for         state and local sales tax.
sale by delivery directly into the ordinary fuel tank connected with    Report sales and uses of these qualified fuels only in:
the engine of a vessel to be consumed in the operation of the 
vessel (for example, a marina gas station).                             •  Step 1, in the boxes under Nontaxable gallons sold or used; and
                                                                        •  Step 2, as part of your gross sales.
If you sell fuel, but your business is not a retail gas station, 
you must calculate any sales tax due using the combined 
state and local rates in Publication 718, New York State Sales          Specific instructions
and Use Tax Rates by Jurisdiction, and report the sale on the 
appropriate jurisdiction line in Step 3 of Form ST-810 unless           Identification number and name
your purchaser gives you a properly completed Form ST-121,              Print the sales tax identification number and legal name of your 
Exempt Use Certificate, as explained in TSB-M-06(8)S, New               business, as shown on Form ST-810 or on your business’s 
Guidelines on the Sales of Motor Fuel and Diesel Motor Fuel             Certificate of Authority for sales and use tax.
Subject to the Cents-Per-Gallon Sales Tax. For more information, 
visit www.tax.ny.gov (search: st121). If you accept the properly        Also enter your sales tax identification number in the box at the top 
completed Form ST-121, the fuel is considered qualified fuel and        of each page of this schedule.
you must report the sale on this schedule.

ST-810.10-I (5/24)                                                                                                             Page 1 of 4

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Page 2 of 4 ST-810.10-I (5/24) Quarterly Schedule FR Instructions
for Part-Quarterly (Monthly) Filers
Reporting sales and self-use of qualified motor Include sales of qualified fuel made in New York State (even if
for delivery outside New York State) and sales made at business
fuel and highway diesel motor fuel locations outside New York State for delivery into New York State.
For Steps 3 through 5, enter on each jurisdiction line the amount of
taxable gallons sold or used in the jurisdiction minus the amount
of any credits for that jurisdiction. If the result is a negative number, Total credits against tax on motor fuel and highway
show the negative using a minus sign (-). diesel motor fuel
Enter the total amount of the credits you can identify by jurisdiction
Your entries in Columns C and D must include the total dollar value and are claiming in Steps 3 through 5 as a subtraction from sales.
(or gallons, where applicable) of taxable retail sales and self-use of
qualified motor fuel and highway diesel motor fuel. You must attach substantiation for the credits you report in this box.
Report your taxable sales (or gallons) and self-use on the line for Do not include the credit for prepaid sales tax on motor fuel and
the jurisdiction where the fuel is delivered to the customer or where diesel motor fuel. Claim that credit in Step 6.
you use it.
Step 3: Calculate New York State/MCTD tax
Step 1: Summary of gallons sold or used (cents-per-gallon rate)
Taxable gallons sold or used: Motor fuel 1. For each jurisdiction:
Enter the number of taxable gallons of qualified motor fuel you sold a. In Column C, enter the total number of gallons of qualified
or used in New York State during the quarterly period you are filing motor fuel that you sold or removed from inventory for
this schedule for. self-use.
b. In Column D, enter the total number of gallons of qualified
Separate your gallons sold or used into three categories: regular, highway diesel motor fuel that you sold or removed from
mid-grade, and premium. Include propane (dispensed into the fuel inventory for self-use.
tank of a motor vehicle) in the regular category.
c. Add the amounts in Columns C and D.
d. Multiply the result by the cents-per-gallon rate in Column E.
Taxable gallons sold or used: Highway diesel
e. Enter the result in Column F.
motor fuel
Enter the total number of taxable gallons of qualified highway diesel 2. Add the amounts in Column F.
motor fuel you sold or used during the quarterly reporting period. 3. Enter the result in box 1.

Nontaxable gallons sold or used Step 3A: Calculate New York State/MCTD tax
Enter the combined total of nontaxable gallons of qualified motor (cents-per-gallon rate) on B20 biodiesel only
fuel (combining regular, mid-grade, and premium) and qualified 1. For each jurisdiction:
highway diesel motor fuel you sold or used during the quarterly a. In Column C, enter the total number of gallons of qualified B20
reporting period. Include sales of E85, hydrogen, and CNG. biodiesel that you sold or removed from inventory for self-use.
For more information on the exemption from sales tax on these b. Multiply this amount by the cents-per-gallon rate in Column D.
alternative fuels, see TSB-M-06(10)S, Sales Tax Exemptions and c. Enter the result in Column E.
Reductions for Certain Alternative Fuels Beginning September 1,
2006. 2. Add the amounts in Column E.
3. Enter the result in box 2.
Step 2: Summary of gross sales and total
Step 4: Calculate local sales tax by jurisdiction
credits
(cents-per-gallon rate)
Gross sales of motor fuel and highway diesel The jurisdictions listed in Step 4 have elected to use the
motor fuel cents-per-gallon rate method for calculating local sales tax on
Enter the total taxable, nontaxable, and exempt sales for all types qualified fuel.
of qualified motor fuel and highway diesel motor fuel. Include 1. For each jurisdiction:
exempt sales. Include sales of E85, hydrogen, and CNG. See a. In Column C, enter the total number of gallons of qualified
TSB-M-06(10)S for more information on the exemption from sales motor fuel that you sold or removed from inventory for
tax on these alternative fuels. self- use.
Do not include: b. In Column D, enter the total number of gallons of qualified
highway diesel motor fuel that you sold or removed from
• sales tax collected, or inventory for self-use.
• sales made at business locations outside New York State for c. Add the amounts in Columns C and D.
delivery outside New York State.
d. Multiply the result by the cents-per-gallon rate in Column E.
To calculate your gross sales of qualified fuel sold using a e. Enter the result in Column F.
tax-included pump price: 2. Add the amounts in Column F.
1. Subtract the New York State 8 cents-per-gallon and Metropolitan 3. Enter the result in box 3.
Commuter Transportation District (MCTD) ¾ cents-per-gallon
sales tax (if applicable) from the pump price. Jurisdictions not listed in Step 4 use the percentage rate method.
You must report sales and self-use of qualified fuel in those
2. Subtract the local sales tax per gallon amount from the localities in Step 5.
pump price.
3. Multiply the result by the number of gallons sold at that
pump price.
4. Add the amounts determined in the preceding steps for all
pump prices.

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Quarterly Schedule FR Instructions ST-810.10-I (5/24) Page 3 of 4
for Part-Quarterly (Monthly) Filers

Step 4A: Calculate local sales tax by Column totals
jurisdiction (cents-per-gallon rate) on B20 1. Add the amounts you reported in Column F, then enter the
total in box 5.
biodiesel only
1. For each jurisdiction: 2. Enter the amount from Step 3, box 1 in box 6.
a. In Column C, enter the total number of gallons of qualified B20 3. Enter the amount from Step 3A, box 2 in box 7.
biodiesel that you sold or removed from inventory for self-use. 4. Enter the amount from Step 4, box 3 in box 8.
b. Multiply this amount by the cents-per-gallon rate in Column D. 5. Enter the amount from Step 4A, box 4 in box 9.
c. Enter the result in Column E. 6. Add the amounts in boxes 5, 6, 7, 8 and 9, then enter the
2. Add the amounts in Column E. total in box 10.
3. Enter the result in box 4.
Step 6: Calculate tax adjustments
Step 5: Calculate local sales tax by jurisdiction Credit for prepaid sales tax (boxes 11 and 14)
(percentage rate) In the appropriate box, enter the total amount of prepaid sales tax
you paid directly to the Tax Department or included in the price you
Columns C and D: Qualified motor fuel and paid to your supplier for motor fuel and diesel motor fuel you sold or
highway diesel motor fuel taxable sales and used during the period.
self-use
You may claim credit for prepaid tax you paid on:
The jurisdictions listed in Step 5 use the percentage rate method for
calculating local sales tax on qualified fuel. Report your sales and • all motor fuel and diesel motor fuel you sold, regardless of
self-use of qualified motor fuel and highway diesel motor fuel in any whether the sales were subject to sales tax; and
of these jurisdictions at the current local sales tax percentage rate. • all motor fuel and diesel motor fuel you reported as used during
the period.
To calculate your taxable sales of qualified fuel sold
using a tax-included pump price Sales and uses of nonqualified fuel or nonhighway fuel
Complete the following steps for each pump price, in each If you sold nonqualified fuel or nonhighway fuel and reported the
jurisdiction, for both qualified motor fuel and highway diesel sales on Form ST-810 in Step 3 or on Schedule B, you may claim a
motor fuel: credit for the prepaid sales tax in Step 6 of this schedule.
1. Subtract the New York State 8 cents-per-gallon and MCTD If you claim credit for sales and use of nonqualified fuel, you must
¾ cents-per-gallon sales tax (if applicable) from the pump price. complete Step 7 to:
2. Subtract the local sales tax per gallon amount from the • certify that the fuel sold or used was nonqualified fuel, and
pump price.
• enter the number of gallons of motor fuel and diesel motor fuel
3. Subtract the New York State motor fuel or diesel motor fuel you are claiming the credit for (do not include gallons sold as
excise tax. See Article 12-A rates in Publication 908, Fuel nonhighway fuel).
Tax Rates, for the applicable cents-per-gallon rate, or visit
www.tax.ny.gov (search: 908). For more information, see Important Notice N-07-17, Claiming
4. Multiply the result by the number of taxable gallons sold at Credit for Prepaid Sales Tax on Motor Fuel and Diesel Motor Fuel
the pump price. This is the taxable sales amount for that on Sales of Fuel That is Not Qualified Fuel.
pump price. Note: If you are a registered motor fuel distributor, registered diesel
B20 biodiesel: To determine the taxable sales amount for motor fuel distributor, or motor fuel wholesaler, report the credit for
qualified B20 biodiesel in jurisdictions that have elected to use the prepaid sales tax on motor fuel or diesel motor fuel you sold in bulk
percentage rate method, multiply the result from number 4 above to exempt purchasers or delivered out of state to customers on
by 80% (0.8). Report this amount in Column D. Form FT-945/1045, Prepaid Sales Tax on Motor Fuel/Diesel Motor
Fuel Return.
To calculate your taxable self-use You must keep records to substantiate the payment of prepaid
1. Subtract the New York State motor fuel or diesel motor fuel sales tax to your suppliers for at least three years after filing
excise tax from your purchase price. this return. You must also make these records available to the
2. Multiply the result by the number of gallons you removed from department upon request by the Commissioner of Taxation and
inventory for self-use. This is thetaxable self-use amount. Finance.
B20 biodiesel: To determine thetaxable self-use amount for
qualified B20 biodiesel in jurisdictions that have elected to use the Refunds received or requested (boxes 12 and 15)
percentage rate method, multiply the result from number 2 above In the appropriate box, enter the total amount of any refunds you
by 80% (0.8). Report this amount in Column D. previously received or requested for the prepaid sales tax you
reported in boxes 11 and 14.
Column F: Sales and use tax You must include all refunds you previously requested, even if you
For each jurisdiction, in Column F report the greater of: have not received these amounts.
• the amount of tax you collected, or
Net credit (boxes 13, 16, and 17)
• the total of Columns C and D multiplied by the tax rate in
Column E. 1. For each column, subtract the requested refund amount from the
prepaid sales tax amount, then enter the difference.
2. Add the net credit for motor fuel from box 13 to the net credit for
diesel motor fuel from box 16.
3. Enter the total in box 17.

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Quarterly Schedule FR Instructions                                   ST-810.10-I (5/24) Page 4 of 4
for Part-Quarterly (Monthly) Filers

Adjusted tax (box 18)
1.  Subtract the amount in box 17 from the amount in box 10. If 
the result is a negative number, show the negative using a 
minus sign (-).
2.  Enter the result in box 18 on this schedule, and on Form ST-810, 
Step 3, box 2.

Step 7: Sales and uses of nonqualified fuel
You must complete this step if:
•  you sold or used nonqualified fuel and reported the sales on 
Form ST-810 in Step 3; and
•  you are claiming a credit for the prepaid sales tax on this 
schedule in Step 6.
Enter the number of gallons of motor fuel and diesel motor fuel that 
you sold or used as nonqualified fuel. Do not include gallons sold 
as nonhighway fuel.

Filing this schedule
File a completed Form ST-810.10 and any other applicable 
schedules with Form ST-810 by the due date. Keep a copy of your 
completed return for your records.

Need help? and Privacy notification
See Form ST-810-I, Instructions for Form ST-810.

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