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New York State Department of Taxation and FinanceInstructions for Form PT100Petroleum Business Tax ReturnGeneral information Distributors of motor fuel, liquefied petroleum gas fuel permit tees, distributors
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How to fill out non-highway diesel motor fuel

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Step 1: Obtain the necessary paperwork and permits required by your local jurisdiction.
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Step 2: Ensure you have the correct fuel storage and dispensing equipment for non-highway diesel motor fuel.
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Step 3: Purchase non-highway diesel motor fuel from a licensed supplier.
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Step 4: Store the fuel in appropriate containers or tanks, following safety guidelines.
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Step 5: Dispense the fuel into non-highway vehicles or equipment that require diesel fuel.
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Step 6: Keep accurate records of fuel usage for reporting and compliance purposes.

Who needs non-highway diesel motor fuel?

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Farmers or agricultural workers who use diesel-powered machinery for their operations.
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Non-highway diesel motor fuel is a type of diesel fuel that is designed for use in off-road vehicles and equipment, such as construction vehicles, farm equipment, and generators.
Businesses and individuals who use non-highway diesel motor fuel are required to file reports with the appropriate government agencies.
To fill out non-highway diesel motor fuel reports, you will need to provide information about the amount of fuel used, the type of equipment it was used in, and any other relevant details.
The purpose of non-highway diesel motor fuel is to provide a specialized type of fuel for off-road vehicles and equipment that is not used on public highways.
Information that must be reported on non-highway diesel motor fuel includes the amount of fuel used, the type of equipment it was used in, and any other relevant details.
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