This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form CT-647, CT-647-ATT for the current year.
This document contains official instructions for Form CT-647 , and Form CT-647-ATT . Both forms are released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form CT-647 is available for download through this link. The latest available Form CT-647-ATT can be downloaded through this link.
Q: What is Form CT-647?
A: Form CT-647 is a tax form used in New York for reporting and paying sales tax on motor fuel and diesel motor fuel.
Q: What is Form CT-647-ATT?
A: Form CT-647-ATT is an attachment form used in New York to provide additional information and calculations related to motor fuel and diesel motor fuel sales.
Q: Who needs to file Form CT-647?
A: Any individual or business in New York that sells motor fuel or diesel motor fuel is required to file Form CT-647.
Q: Is Form CT-647-ATT required for all filers?
A: No, Form CT-647-ATT is only required if the filer needs to provide additional information beyond what is included on Form CT-647.
Q: When is the due date for filing Form CT-647?
A: The due date for filing Form CT-647 is the 20th day of the month following the reporting period.
Q: Are there penalties for not filing Form CT-647?
A: Yes, there are penalties for not filing Form CT-647, including late filing penalties and interest on unpaid tax amounts.
Q: Is there a specific tax rate for motor fuel and diesel motor fuel sales in New York?
A: Yes, the tax rate for motor fuel and diesel motor fuel sales in New York is determined by the New York State Department of Taxation and Finance and can vary based on factors such as the type of fuel and the location of the sale.
Q: What supporting documentation do I need to include when filing Form CT-647?
A: When filing Form CT-647, you should include copies of sales records, invoices, and any other documentation that supports the reported sales and tax amounts.
Instruction Details:
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the New York State Department of Taxation and Finance.