Free TC-942, Application For Undyed Diesel Fuel Tax Refund - Utah


File Size: 249.7 kB
Pages: 2
Date: June 22, 2009
File Format: PDF
State: Utah
Category: Tax Forms
Word Count: 1,753 Words, 10,390 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://tax.utah.gov/forms/current/tc-942.pdf

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Utah State Tax Commission

94281

Application For Undyed Diesel Fuel Tax Refund

SD-RF
TC-942
Rev. 12/08

9998
Name of entity requesting refund Mailing address (where refund is sent) City, State, ZIP code
Part A: From Utah PTO Gallons Consumed (See Instructions) 1. Enter gallons disbursed into cement trucks 2. Cement truck exemption gallons (multiply line 1 by .20) 3. Enter gallons dispensed into trash compaction vehicles 4. Trash compaction vehicle exempt gallons (multiply line 3 by .20)

(This form is for Utah based carriers only. Use form TC-922, if SFU account) Refund application may only be filed on a quarterly basis.
FEIN or SSN

UTCheck box if this is a SSN

C SP

Filing period (mmddyyyy) From:
1 2 3 4 5 6 7 8 9 10 11 12 13 14

To:

5. Enter the number of pounds of dry product loaded/off loaded in Utah 6. Divide line 5 by 6,000 7. Enter exemption allowance (see instructions) 8. Dry product loaded/off loaded PTO exempt gallons (multiply line 6 by line 7) 9. Enter the number of gallons of liquid product loaded/off loaded in Utah 10. Divide line 9 by 1,000 11. Enter exemption allowance (see instructions) 12. Enter liquid product loaded/off loaded PTO exempt gallons (multiply line 10 by line 11)

13. Other PTO gallons claimed (attach schedule of explanation if claiming an amount other than that allowed above) 14. TOTAL PTO gallons (add lines 2, 4, 8, 12 and 13) Part B: Undyed Diesel Fuel Used For Qualifying Exempt Use in Motor Vehicle Engines in Utah 15. Enter total vehicle miles 16. Enter total gallons 17. Total gallons consumed by PTO units on vehicles, if applicable (from line 14) 18. Enter total gallons consumed for operation and propulsion of vehicles (subtract line 17 from line 16) 19. Miles per gallon (divide line 15 by line 18) 20. Miles traveled off-highway 21. Off-highway gallons (divide line 20 by line 19) Part C: Undyed Diesel Fuel Used Other Than In Motor Vehicle Engines In Utah 22. Undyed diesel fuel purchased in Utah and dispensed into the secondary fuel tank of the vehicle when the fuel is used to operate a secondary device and is not used to propel the vehicle 23. Undyed diesel fuel purchased in Utah and dispensed into machinery/equipment not registered and not required to be registered for highway use. 24. Refundable non-highway gallons (add lines 22 and 23 and enter here) Part D: Refund Calculation 25. Total refundable gallons (add lines 14, 21 and 24) 26. Refundable amount (multiply line 25 by the fuel tax rate) 27. Gallons exempt from sales and use tax - I certify the following gallons were consumed in a a qualified manufacturing process b Add box a and b Other: ________________ and enter total (explain) ______________ 27 22 23 15

16
17 18
19

20 21

24

25
26

28. Gallons subject to sales and use tax (subtract line 27 from line 25) 29. Sales tax (see instructions) Enter average tax-free price ____________. 30. Net refund (subtract line 29 from the total from line 26)

28

29 30

I certify under penalties of perjury, this report is true, correct, and complete to the best of my knowledge.
Print name of person signing this form Signature Date signed Telephone number

90000
Instructions for TC-942
If you are a Utah based carrier and have paid tax on fuel that is used in a Power Take Off (PTO) unit, or for off-highway use or non-highway use in Utah, and if you do not file an IFTA/Special Fuel User Return, form TC-922, you may complete this form. You will need to maintain records for any amount of undyed diesel fuel you claim as exempt from fuel tax. If you use undyed diesel fuel in reefer units or other machinery and equipment that is not registered and not required to be registered for highway use, then you must maintain records documenting the use of the undyed diesel fuel for exempt purposes. Documentation should include fuel purchase invoices (or bulk disbursement tickets) which identify the equipment into which the fuel was placed. NOTE: Fuel tax credit for agricultural off-highway vehicle use must be reported on the corporate or individual income tax return. Filing Period: Must be date of purchase - not date of invoice. Period must be in whole calendar months. For information call (801)-297-6800 or 1-888-251-9555. You may also access our web site at motorcarrier.utah.gov. Line by Line Instructions Part A (UTAH PTO ONLY) Record Retention: Power Take-off (PTO) credit cannot be claimed unless the following detailed records are retained: Gallons of fuel dispensed into the fuel supply tank of each concrete mixer. Gallons of fuel dispensed into the fuel supply tank of each trash compaction vehicle. The pounds of dry product loaded and off loaded by PTO' s. The gallons of liquid product pumped by PTO' s. Daily records of the actual fuel consumed by PTO' s. 1. Enter the total gallons of fuel dispensed into all concrete mixers. 2. Multiply the gallons on line 1 by .20. 3. Enter the total gallons of fuel dispensed into all trash compaction vehicles. 4. Multiply the gallons on line 3 by .20. 5. Enter the pounds of dry product loaded or off loaded. 6. Divide line 5 by 6,000. 7. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel exemption allowance to .75 (or 3/4) of a gallon per 6,000 pounds of dry product loaded or off loaded. Tests should be conducted to determine the actual amount. If tests determine the actual amount is less than .75, the lessor amount must be claimed. 8. Multiply line 6 by line 7. 9. Enter the gallons of liquid pumped. 10. Divide line 9 by 1,000. 11. Enter .75 or other pre-determined amount. Utah rule limits PTO fuel exemption allowance to .75 (or 3/4) of a gallon per 1,000 gallons of liquid pumped. Tests should be conducted to determine the actual amount. If tests determine the actual amount is less than .75, the lessor amount must be claimed. 12. Multiply line 10 by line 11. 13. Enter exempt PTO gallons which cannot be claimed above. Utah statute exempts gallons consumed in PTO devices from fuel tax. Fuel used onhighway for the purpose of idling a vehicle is not exempt from the fuel tax, since the fuel is used in the operation of a motor vehicle. Tax Commission rule sets forth allowances for the exemption. If your tests show an amount other than the amount allowed by rule, you may claim the other amount provided you keep daily records to document your claim. Periodic testing is not sufficient to file a claim. Daily records must be retained to document the actual amount of fuel consumed by the PTO s. If using a method other than allowed by rule, you must contact the Tax Commission, Auditing Division at (801) 297-4600 or 1-800-662-4335 extension 4600. Attach a schedule explaining the methodology of your claim and the nature of the PTO operations. 14. Add lines 2, 4, 8, 12, and 13. Part B 15. Enter total miles traveled by vehicles for purposes of computing Miles Per Gallon (MPG). 16. Enter total fuel that entered the fuel supply tanks of motor vehicles for purposes of computing MPG. 17. Enter the amount of Power Take Off (PTO) gallons from line 14. 18. Subtract line 17 from line 16 to compute gallons consumed in the operation and propulsion of vehicles. 19. Divide line 15 by line 18 to compute the MPG for your vehicles 20. Enter off-highway miles traveled. Miles traveled off-highway consist of miles traveled on areas which are not generally open to the use of the public for the purpose of vehicular travel. Off-highway miles do not include miles which are traveled on existing roads which are temporarily closed for maintenance or repair. 21. Divide line 20 by line 19 to determine refundable off-highway travel gallons. Part C 22. Enter the gallons of diesel fuel purchased in Utah and dispensed into the secondary fuel tank of a vehicle when the fuel is used to operate a secondary device and is not used to propel the vehicle. Examples of fuel that should be included on this line are reefer gallons, fuel consumed in the non-propulsion engine of two engine well work-over rigs, fuel consumed in the non-propulsion engine of a two engine cement mixer truck, etc. NOTE: You must attach receipt copies or a schedule to document all fuel dispensed into the reefer unit. Include the receipt date and number, vendor, city and state where fuel was dispensed, gallons dispensed and the total purchase price. 23. Enter the gallons of fuel purchased in Utah and dispensed in machinery and equipment that is not required to be registered for highway use. Generally, all machinery and equipment qualifies for this exemption, unless it is designed to operate on public roads and is registered. NOTE: You must attach a list of machinery and equipment in Utah and undyed diesel fuel invoices or bulk disbursement tickets which identify the machinery and equipment into which the fuel was placed. 24. Refundable non-highway gallons (add lines 22 and 23). Part D 25. Total Refundable exempt gallons (add lines 14, 21 and 24) 26. Total refundable amount (multiply line 25 by the Utah fuel tax rate) 27. Gallons exempt from sales and use tax. Enter the number of gallons of fuel that were consumed in a qualified manufacturing process or other process. Undyed fuel used for non-highway purposes is exempt from fuel tax; however, it is subject to sales and use tax, unless specifically exempted by sales and use tax statute. Use this section to identify whether undyed diesel fuel used for non-highway purposes is subject to sales and use tax. 28. Unless exempted on line 27, fuel not subject to the Utah fuel tax is subject to Utah sales and use tax. 29. Using the applicable sale tax rate for your location, enter the sales tax due. If you are not sure of the sales tax rate check website at tax.utah.gov/sales or call (801) 297-2200 or 1-800-622-4335 for rate schedules. You may use the following simplified method to calculate sales and use tax: multiply the amount of gallons subject to sales tax (line 28) by the fuel tax rate and divide that total by the applicable factor based on average-tax-free price per gallon using the matrix.
Average Tax-free Price Range Factor 1.60 $1.74 - 2.23 1.25 2.24 - 2.85 1.03 2.86 - 3.46 .90 3.47 - 3.96

If you do not use the simplified method, attach a schedule showing how sales tax was calculated. If you report sales tax on your Utah sales and use tax return, enter your account number in the amount field. 30. Net Refund. (subtract line 29 from line 26).