Form FT-504: Claim for Refund of Taxes Paid on Fuel by a Government Entity

Form FT-504, issued by the New York State Department of Taxation and Finance, lets qualifying government entities recover state fuel taxes they’ve already paid at the pump or through direct fuel purchases. New York taxes motor fuel and diesel motor fuel at the point of sale, but government entities are generally exempt from these taxes. When that exemption isn’t applied automatically — because the fuel was bought through a retail purchase rather than a tax-exempt account — FT-504 is the mechanism to get that money back.

This form is meant specifically for government entities buying fuel directly, not through a fuel card program. If your agency uses a fuel card to make purchases, you’ll want Form FT-505 instead, which covers refunds tied to government entity fuel card transactions. FT-504 applies when a federal, state, or local government office, department, or agency pays fuel tax as part of a regular cash or check purchase and later needs to request reimbursement.

Who Should File Form FT-504

Eligible filers include departments and agencies of the United States government, New York State agencies, counties, cities, towns, villages, school districts, and other political subdivisions within New York. If your entity purchased motor fuel or diesel fuel and paid New York excise tax, prepaid sales tax, or petroleum business tax on that fuel, and no exemption certificate was used at the time of sale, you likely qualify to file this claim.

It’s worth noting that private contractors working for a government entity typically don’t qualify under this form unless there’s a specific contractual and legal basis established with the Department of Taxation and Finance. The refund is intended for the government body itself, not third parties performing services on its behalf.

When to Use This Form

Government entities should file FT-504 after fuel has been purchased and tax has already been paid — this isn’t a form used at the point of sale. Claims are generally submitted periodically, such as quarterly or annually, depending on how often the entity buys taxable fuel without an exemption in place. Keeping organized purchase records throughout the period makes filing considerably easier, since the form requires supporting documentation for every claimed transaction.

There are also filing deadlines to keep in mind. Refund claims in New York are subject to statute of limitations rules, so entities shouldn’t sit on receipts for too long. Filing promptly after each purchase period reduces the risk of missing the window to claim a legitimate refund.

How to Fill Out and Submit FT-504

Form FT-504 is not fillable online — it must be downloaded, printed, and completed by hand. You’ll need to gather the following before starting:

• Copies of fuel purchase invoices or receipts showing the tax paid
• The entity’s identifying information, including its legal name and any relevant identification numbers
• Details on the type and quantity of fuel purchased
• A breakdown of the specific taxes being claimed (excise tax, prepaid sales tax, petroleum business tax, as applicable)

Once completed, sign the form and attach the required documentation before mailing it to the address listed in the form’s instructions. Incomplete submissions or claims missing supporting invoices are a common reason for processing delays, so double-check that every purchase listed on the form has a matching receipt attached.

Entities that regularly deal with fuel-related tax refunds may also want to review Form AU-631, which covers a different category of fuel tax refund related to commercial fishing vessels, or Form AU-100 if your agency is also seeking a refund on wireless communications surcharges. Both are separate refund processes but follow a similar paper-based claim structure through the same state tax department.

Because FT-504 must be printed and filled out manually, it’s a good idea to keep a copy of the completed form and all attachments for your own records before mailing the original. Processing times can vary, and having your own file makes it easier to follow up if there’s a question about your claim.