Department of Taxation and Finance                                                   Quarterly Schedule FR 
                                                                                             File as an attachment to Form ST-100
                      Sales and Use Tax on
                                                                        For 3rd quarter tax period: 
                      Qualified Motor Fuel and                          September 1, 2020, through November 30, 2020
                      Highway Diesel Motor Fuel                         Due date:                                                                  Include with
                                                                                                                                                   Form ST-100
                                                                        Monday, December 21, 2020
                                                                                                                                                        321
Sales tax identification number                           Legal name (Print ID number and name as shown on Form ST-100 or Certificate of Authority)

See Form ST-100.10-I, Quarterly Schedule FR Instructions, before completing this schedule.
Step 1 – Summary of gallons sold or used
              Taxable gallons sold or used – Motor fuel                 Taxable gallons sold or used       Nontaxable gallons sold or used
Regular                         Mid-grade                 Premium       Highway diesel motor fuel          Motor fuel                        Highway diesel motor fuel

              gal.                        gal.                     gal.                       gal.                        gal.                             gal.
Step 2 – Summary of gross sales and total credits                       Gross sales of motor fuel and highway diesel motor 
                                                                        fuel including exempt sales ..................................... $                        .00

Total credits against tax on motor fuel and highway diesel motor fuel (except prepaid credits). See instructions for additional information. $

If you made taxable sales or uses of qualified fuel during this period, you must complete Step 3 to report the New York State (and 
MCTD, if applicable) portion of the sales tax due. Report the local taxes due in Steps 4 or 5, as applicable. (Sales and uses of B20 
biodiesel are reported in Steps 3A, 4A, and 5.)

Step 3 – Calculate New York State/MCTD tax (cents-per-gallon rate)
                    Column A                              Column B      Column C                           Column D       Column E              Column F
              Taxing jurisdiction              Jurisdiction             Motor fuel           + Highway diesel motor fuel ×Cents-per- =          Sales and use tax
                                                           code    number of taxable gallons  number of taxable gallons   gallon rate           (C + D) x E
New York State only                            NE R0018                                                                   .08
*New York State/MCTD                           NE R8064                                                                    .0875
* The MCTD consists of New York City and the counties of Dutchess,                                                                            1
Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.                                                Column total (Step 3):
                                                                                                                                                Enter this amount 
                                                                                                                                              in Step 5, in box 6.

Step 3A – Calculate New York State/MCTD tax (cents-per-gallon rate) on B20 biodiesel only
                    Column A                              Column B                           Column C                     Column D              Column E
              Taxing jurisdiction              Jurisdiction                                  B20 biodiesel                Cents-per-            Sales and use tax
                                                           code         number of taxable gallons                         gallon rate           (C x D)
New York State only                            NE R0016                                                                   .06
New York State/MCTD                            NE R8046                                                                    .066
                                                                                                                                              2
                                                                                                           Column total (Step 3A):
                                                                                                                                                Enter this amount 
                                                                                                                                              in Step 5, in box 7.

Step 4 – Calculate local sales tax by jurisdiction (cents-per-gallon rate)
                    Column A                              Column B      Column C                           Column D       Column E              Column F
              Taxing jurisdiction              Jurisdiction             Motor fuel           + Highway diesel motor fuel ×Cents-per- =          Sales and use tax
                                                           code    number of taxable gallons  number of taxable gallons   gallon rate           (C + D) x E
Seneca County                                  SE R4528                                                                   .08
                                                                                                                                              3
                                                                                                           Column total (Step 4):
                                                                                                                                                Enter this amount 
                                                                                                                                               in Step 5, in box 8.

51000111200094
                                                                                                                          ST-100.10 (9/20)         Page 1 of 4

                                     Sales tax identification number
Page 2 of 4  ST-100.10 (9/20)                                                                  321                         Quarterly Schedule FR

Step 4A – Calculate local sales tax by jurisdiction (cents-per-gallon rate) on B20 biodiesel only
                      Column A                    Column B                     Column C                                    Column D     Column E
                 Taxing jurisdiction              Jurisdiction                 B20 biodiesel                               Cents-per-   Sales and use tax
                                                   code             number of taxable gallons                              gallon rate  (C x D)
Seneca County                                     SE  R4526                                                                .06
                                                                                                                                       4
                                                                                               Column total (Step 4A):
                                                                                                                                        Enter this amount 
                                                                                                                                       in Step 5, in box 9.

Step 5 – Calculate local sales tax by jurisdiction (percentage rate)
                      Column A                    Column B          Column C                   Column D                    Column E     Column F
                 Taxing jurisdiction              Jurisdiction      Motor fuel + Highway diesel motor fuel × Tax rate =                 Sales and use tax
       (Jurisdictions are listed in county order)  code             taxable sales and self-use taxable sales and self-use               (C + D) x E
Albany County                                     AL  R0114                    .00                      .00                4%
Allegany County                                   AL  R0224                    .00                      .00  4½%
Broome County                                     BR  R0304                    .00                      .00                4%
Cattaraugus County (outside the following)        CA  R0454                    .00                      .00                4%
  Olean (city)                                    OL  R0464                    .00                      .00                4%
  Salamanca (city)                                SA  R0474                    .00                      .00                4%
Cayuga County (outside the following)             CA  R0558                    .00                      .00                4%
 Auburn (city)                                    AU  R0548                    .00                      .00                4%
Chautauqua County                                 CH  R0608                    .00                      .00                4%
Chemung County                                    CH  R0714                    .00                      .00                4%
Chenango County (outside the following)           CH  R0814                    .00                      .00                4%
  Norwich (city)                                  NO  R0854                    .00                      .00                4%
Clinton County                                    CL  R0934                    .00                      .00                4%
Columbia County                                   CO R1044                     .00                      .00                4%
Cortland County                                   CO  R1114                    .00                      .00                4%
Delaware County                                   DE R1224                     .00                      .00                4%
Dutchess County                                   DU R1344                     .00                      .00  3¾%
Erie County                                       ER R1464                     .00                      .00  4¾%
Essex County                                      ES R1514                     .00                      .00                4%
Franklin County                                   FR R1624                     .00                      .00                4%
Fulton County (outside the following)             FU R1714                     .00                      .00                4%
  Gloversville (city)                             GL R1734                     .00                      .00                4%
  Johnstown (city)                                JO R1744                     .00                      .00                4%

       51000211200094

                                            Sales tax identification number
Quarterly Schedule FR          321                                                                             ST-100.10 (9/20)              Page 3 of 4

Step 5 – Calculate local sales tax by jurisdiction (percentage rate) (continued)
                      Column A              Column B                       Column C                   Column D                   Column E    Column F
                 Taxing jurisdiction        Jurisdiction                   Motor fuel +               Highway diesel motor fuel × Tax rate = Sales and use tax
 (Jurisdictions are listed in county order)  code                          taxable sales and self-use taxable sales and self-use             (C + D) x E
Genesee County                              GE R1834                                  .00                      .00                4%
Greene County                               GR R1924                                  .00                      .00                4%
Hamilton County                             HA R2024                                  .00                      .00                4%
Herkimer County                             HE R2124                                  .00                      .00  4¼%
Jefferson County                            JE R2205                                  .00                      .00                4%
Lewis County                                LE R2314                                  .00                      .00                4%
Livingston County                           LI R2414                                  .00                      .00                4%
Madison County (outside the following)      MA R2504                                  .00                      .00                4%
  Oneida (city)                             ON R2534                                  .00                      .00                4%
Monroe County                               MO R2614                                  .00                      .00                4%
Montgomery County                           MO R2744                                  .00                      .00                4%
Nassau County                               NA R2834                                  .00                      .00  4¼%
Niagara County                              NI R2924                                  .00                      .00                4%
Oneida County (outside the following)       ON R3034                                  .00                      .00  4¾%
  Rome (city)                               RO R3083                                  .00                      .00  4¾%
  Utica (city)                              UT R3094                                  .00                      .00  4¾%
Onondaga County                             ON R3126                                  .00                      .00                4%
Ontario County                              ON R3286                                  .00                      .00  3½%
Orange County                               OR R3334                                  .00                      .00  3¾% 
Orleans County                              OR R3414                                  .00                      .00                4% 
Oswego County (outside the following)       OS R3564                                  .00                      .00                4%
  Oswego (city)                             OS R3554                                  .00                      .00                4%
Otsego County                               OT R3624                                  .00                      .00                4%
Putnam County                               PU R3744                                  .00                      .00                4%
Rensselaer County                           RE R3804                                  .00                      .00                4%
Rockland County                             RO R3958                                  .00                      .00                4%
St. Lawrence County                         ST R4004                                  .00                      .00                4%
Saratoga County (outside the following)     SA R4104                                  .00                      .00                3%
 Saratoga Springs (city)                    SA R4134                                  .00                      .00                3%
Schenectady County                          SC R4284                                  .00                      .00                4%
Schoharie County                            SC R4314                                  .00                      .00                4%
Schuyler County                             SC R4414                                  .00                      .00                4%
Steuben County                              ST R4604                                  .00                      .00                4%
Suffolk County                              SU R4754                                  .00                      .00  4¼%
Sullivan County                             SU R4804                                  .00                      .00                4%
Tioga County                                TI R4924                                  .00                      .00                4%
Tompkins County (outside the following)     TO R5024                                  .00                      .00                4%
  Ithaca (city)                             IT R5034                                  .00                      .00                4%
Ulster County                               UL R5124                                  .00                      .00                4%
Warren County (outside the following)       WA R5204                                  .00                      .00                3%
  Glens Falls (city)                        GL R5224                                  .00                      .00                3%
Washington County                           WA R5314                                  .00                      .00                3%
Wayne County                                WA R5414                                  .00                      .00                4%
Westchester County (outside the following)  WE R5514                                  .00                      .00                4%
  Mount Vernon (city)                       MO R5534                                  .00                      .00                4%
  New Rochelle (city)                       NE R6834                                  .00                      .00                4%
  White Plains (city)                       WH R6508                                  .00                      .00                4%
  Yonkers (city)                            YO R6514                                  .00                      .00  4½%

 51000311200094

                                   Sales tax identification number
Page 4 of 4  ST-100.10 (9/20)                                                                             321                      Quarterly Schedule FR

Step 5 – Calculate local sales tax by jurisdiction (percentage rate) (continued)
                  Column A                               Column B            Column C                    Column D                  Column E  Column F
               Taxing jurisdiction                    Jurisdiction           Motor fuel          +Highway diesel motor fuel × Tax rate =     Sales and use tax
           (Jurisdictions are listed in county order)     code     taxable sales and self-use           taxable sales and self-use           (C + D) x E
Wyoming County                                        WY R5614                                  .00               .00              4%
Yates County                                             YA R5714                               .00               .00              4%
New York City                                         NE R8024                                  .00               .00              4½%
                                                                                                                                            5
                                                                                                         Column total (Step 5):
                                                                                                                                            6
                                                                                                        Amount from Step 3, box 1:
                                                                                                                                            7
                                                                                                        Amount from Step 3A, box 2:
                                                                                                                                            8
                                                                                                        Amount from Step 4, box 3:
                                                                                                                                            9
                                                                                                        Amount from Step 4A, box 4:
                                                                                                                                         10
                                                                                                                                   Total:
                                                                                                 (Box 5 + box 6 + box 7 + box 8 + box 9)

                                                                                                                                            Enter the box 17 
                                                                                                                                            amount on
Step 6 – Calculate tax adjustments                                Motor fuel CR T4444                    Diesel motor fuel CR X8888         Form ST-100, 
                                                      11                                         14                                         page 4, Step 7A on 
Credit for prepaid sales tax                                                                                                                the Schedule FR line. 
                                                         [][                                                                       ]        Be sure to enter this 
                                                      12                                         15                                         amount as a positive 
Refunds received or requested                                                                                                               number.
Net credit Box 11 minus box 12 = box 13               13                                         16                                      17
           Box 14 minus box 15 = box 16                  [][+                                                                        ]  =    [                    ]
                                                                                                                                         18
                                                                                                                  Adjusted tax:
                                                                                                          (Box 10 minus box 17)              
                                                                                                                                            Enter the box 18 amount 
                                                                                                                                            on Form ST-100, page 2, 
                                                                                                                                            Column F, in box 2.

Step 7 – Sales and use of nonqualified fuel
If you are claiming credit in Step 6 for prepaid sales tax you paid on fuel you sold or used as           Nonqualified gallons sold or used
nonqualified fuel, enter the number of gallons you sold or used as nonqualified fuel. Nonqualified fuel   Motor fuel                         Diesel motor fuel
is motor fuel and highway diesel motor fuel that is not sold as qualified fuel. Do not include sales of 
nonhighway diesel motor fuel (i.e., clear kerosene delivered and sold for heating) in this amount. If                              gal.                         gal.
you are claiming credit for prepaid sales tax paid on fuel you sold as nonhighway fuel, and did not sell 
any nonqualified fuel, enter 0.

                                                                                                                                             ST-100

                                                                                                                                             FR
                                                                                                                                             Insert Form ST-100.10
                                                                                                                                              inside Form ST-100
       51000411200094