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Fuel use tax publications and tax bulletins

A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued. A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin.


Publications
Number Title
PUB-16 New York Tax Status of Limited Liability Companies and Limited Liability Partnerships 
PUB-20 New York State Tax Guide For New Businesses
PUB-38 Your Rights as a Taxpayer (this publication was combined into Publication 131)
PUB-55 Designated Private Delivery Services
PUB-529 Guide for Law Enforcement Officials - Highway Use Tax, Fuel Use Tax, and Motor Fuel Tax 
PUB-536 International Fuel Tax Agreement (IFTA) A Guide for New York State Carriers
PUB-538 A Guide to Highway Use Tax and Other New York State Taxes for Carriers. This publication has been discontinued and is no longer available. For more information see Highway Use Tax Bulletins.
PUB-845  Revocation of Tax Exempt Status of Identified Terrorist Organizations
PUB-845.1 Identified Terrorist Organizations
PUB-902 Product Codes for Fuels
PUB-903 Businesses Authorized to Issue Preliminary Certifications for Fuels -  Effective July 20, 2021
PUB-908 Fuel Tax Rates (Tax Law Articles 12-A and 13-A) -  Effective June 1, 2022
PUB-908-CV Petroleum Business Tax Rates for Commercial Vessels. This publication was discontinued and is no longer available. For more information, see Form PT-350, Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels.

Tax Bulletins
Number Title
TB-MU-210 E-File Mandate for Businesses

Other information

Updated: