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New York State Department of Taxation and FinanceInstructions for Form FT945/1045 Report of Sales Tax Prepayment On Motor Fuel/Diesel Motor Fuel General instructions Who must file this report 1. Motor
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Heating oil only refers to a specific type of fuel used for heating residential or commercial buildings, typically derived from petroleum.
Individuals or businesses that purchase heating oil for residential or commercial use are generally required to file heating oil only.
To fill out heating oil only, one typically needs to provide details such as the quantity purchased, the date of purchase, and the supplier's information on the appropriate form.
The purpose of heating oil only is to ensure accurate reporting and regulation of heating oil purchases for taxation and environmental compliance.
Information that must be reported includes the amount of heating oil purchased, the purpose of use, and purchaser details.
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