Form AU-630I Instructions: Petroleum Business Tax Reimbursement Application (NY)

Form AU-630I is the instruction booklet that accompanies Form AU-630, Application for Reimbursement of the Petroleum Business Tax, issued by the New York State Department of Taxation and Finance. This revised version (9/22) walks filers through eligibility rules, documentation requirements, and the correct way to fill out the reimbursement application. If you paid petroleum business tax on fuel that was later used in a way that qualifies for a refund, this is the document that tells you exactly how to claim that money back.

The petroleum business tax applies to petroleum products sold or used within New York State. In certain situations, however, the tax paid doesn’t actually apply — for example, when fuel is used for specific exempt purposes, sold to an exempt entity, or used in a manner the state doesn’t intend to tax. When that happens, the person or business that originally paid the tax can request reimbursement using Form AU-630, and the AU-630I instructions explain how to do that correctly.

Who Needs This Form

This form is relevant to businesses and individuals who purchased petroleum products in New York and paid the petroleum business tax at the time of purchase, but later determined that the transaction qualifies for an exemption or refund. Common filers include:

• Fuel distributors and resellers who paid tax on product later sold tax-exempt
• Businesses using fuel for qualifying exempt purposes (such as certain manufacturing or farming uses)
• Government entities or nonprofit organizations that purchased fuel and were charged tax in error
• Transportation companies claiming reimbursement for fuel used in specific exempt operations

If you’re unsure whether your fuel purchase qualifies, the instructions in AU-630I break down the categories of exemption in detail, including the specific codes and supporting documents the Department of Taxation and Finance expects to see with each claim.

When and Why You’d Use It

You’d turn to Form AU-630I whenever you’re preparing to file Form AU-630 and need clarity on the process. The instructions cover things like the required proof of purchase, how to calculate the reimbursement amount, which time period the claim covers, and where to mail the completed application. Because petroleum business tax reimbursement claims are subject to strict recordkeeping standards, following these instructions closely can prevent delays or outright denial of your claim.

This form works hand in hand with other petroleum tax filings. If your business also deals with related fuel tax registrations or exemption certificates, it’s worth reviewing how those forms interact, since a mismatch between your exemption paperwork and your reimbursement claim is one of the most common reasons applications get rejected.

How to Get and Complete the Form

Form AU-630I is a PDF instruction document, and like Form AU-630 itself, it is not digitally fillable. You’ll need to download the PDF, print it out, and read through the instructions before filling out the actual application form (AU-630) by hand. Because the underlying application requires specific supporting schedules and calculations, it’s a good idea to print both the instructions and the form together so you can reference the guidance while completing each field.

When filling out the application, have your fuel purchase invoices, exemption documentation, and tax payment records on hand. The instructions specify exactly what backup paperwork the Department of Taxation and Finance requires for each type of reimbursement claim, and missing documentation is the fastest way to get a request bounced back.

Once you’ve completed the AU-630 form by hand following the AU630I guidance, mail it along with your supporting documents to the address listed in the instructions. Processing times can vary depending on the complexity of the claim and the volume of supporting paperwork submitted, so it’s wise to keep copies of everything you send.

You can access the official instructions directly from the New York State Department of Taxation and Finance website, where the PDF is maintained and updated whenever the form or its requirements change.