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Other taxes and reporting requirements

End of suspension of tax on fuels

The suspension of the following taxes on motor fuel and highway diesel motor fuel will be lifted on January 1, 2023:

  • excise tax (Article 12-A)
  • prepaid sales tax and state sales and use taxes (Article 28)
  • the additional state sales and use tax imposed in the Metropolitan Commuter Transportation District (MCTD)

Beginning January 1, 2023:

  • distributors must charge these taxes on any sale of previously untaxed motor fuel in inventory and remit the tax due to the Tax Department with their motor fuel, diesel motor fuel, and prepaid sales tax returns, and
  • retail sellers of motor fuel and highway diesel motor fuel must again include in the pump price state and local sales taxes and any excise taxes passed through to the retailer by a distributor.

See Motor fuel and highway diesel motor fuel tax suspension ending.

Updated: