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Directory Results for New York State Department of Taxation and Finance Instructions for FT-945/1045 Report of Sales Tax Prepayment On Motor Fuel/Diesel Motor Fuel Note: The prepaid sales tax rates on motor fuel and diesel motor fuel are fixed at 14 cents - to New York State Department of Taxation and Finance Instructions for FT-945/1045 Sales Tax Prepayment on Motor Fuel/Diesel Motor Fuel Return As of June 1, 2014, new sales tax regions were established and the sales tax prepayment rates -