Can a charitable nonprofit that provides paramedic services (but doesn't transport patients) get New York's motor fuel, petroleum business, and sales taxes refunded on the fuel for its response vehicles?

Plain-English summary

Greene County Emergency Medical Services, Inc. is a 501(c)(3) charity (also exempt under Tax Law § 1116(a)(4)) created by Greene County's town boards to fill a gap in paramedic-level emergency care (heart attacks, vehicle accidents). Its paid paramedics drive an SUV to the scene, work with the local volunteer ambulance squad, and — after stabilizing the patient — one paramedic rides along in the ambulance to the hospital. It does not itself transport patients. It buys gasoline for its response vehicles and asked whether it can recover the Article 12-A motor fuel tax, the Article 13-A petroleum business tax, and the Article 28 sales tax on that fuel.

The answer: it can get the sales tax refunded, but not the motor fuel excise or the petroleum business tax.

• Motor fuel excise tax (Article 12-A): no. Buying fuel free of the tax up front, or getting it reimbursed, is limited to governmental entities (§ 1116(a)(1)/(2)), hospitals, voluntary ambulance services, volunteer fire companies/departments, and tax-supported volunteer rescue squads (§ 289-c). This nonprofit is none of those — and doing work under contract with the towns doesn't make its own-use fuel a governmental purchase (Publication 765).
• Why it's not a "voluntary ambulance service": under Public Health Law § 3001(2), an ambulance service transports the sick or injured. This organization provides paramedic care and rides in another entity's ambulance; it doesn't transport patients, so it doesn't fit the definition.
• Petroleum business tax (Article 13-A): no. Exemption/reimbursement (§§ 301-b(c), 301-c(b)) runs only to sales to governmental entities, which it is not.
• Sales tax (Article 28): partly — as a refund. It can't buy motor fuel exempt from sales tax up front (§ 1116(b)(5) excludes fuel, except for governmental entities, hospitals, volunteer fire companies, and voluntary ambulance services). But because it does hold § 1116(a)(4) charitable exempt status, it is entitled to a refund of the sales tax paid on fuel used in its own vehicles in its New York operations, under § 1120(d).

What this means for you

Being a 501(c)(3) is enough to get New York sales tax back on your vehicle fuel — but not the fuel excise or petroleum business taxes. New York deliberately treats motor fuel differently from ordinary purchases: even a fully exempt charity generally pays sales tax on fuel at the pump and must claim it back by refund (§ 1120(d)), and the motor fuel excise and petroleum business taxes are only waived or reimbursed for a short, specific list of buyers (governments, hospitals, and the volunteer emergency-services categories).

The label on your emergency-services organization matters a lot. The line the Department drew here is narrow but decisive: an outfit that provides paramedic care but doesn't transport patients is not a "voluntary ambulance service," so it misses the volunteer-emergency fuel-tax reimbursements that a transporting ambulance corps would get. If your nonprofit both treats and transports patients, or is organized as a volunteer fire/rescue entity, the analysis can come out differently.

Government contracts don't confer government tax status. Performing services under contract with — and largely funded by — towns did not make this nonprofit a governmental entity or its purchases governmental purchases. To buy as an exempt government agent you generally need to be a properly appointed agent following the Publication 765 rules; otherwise you're a private buyer, refundable only to the extent the statutes allow.

Common questions

Q: Our charity runs emergency response vehicles — can we get New York fuel taxes back?
A: You can generally get the sales tax refunded on fuel used in your vehicles if you hold § 1116(a)(4) exempt status (§ 1120(d)). The motor fuel excise and petroleum business taxes are not refundable to you unless you're a governmental entity, hospital, or a volunteer ambulance/fire/rescue organization.

Q: We do paramedic work but don't transport patients — are we a "voluntary ambulance service"?
A: No. Under Public Health Law § 3001(2), an ambulance service transports the sick or injured. Providing paramedic care and riding along in another entity's ambulance doesn't meet that definition, so you don't get the voluntary-ambulance fuel-tax reimbursements.

Q: We're funded by and under contract with local towns — doesn't that make us a government buyer?
A: No. Contracting with and being funded by governmental entities doesn't make your own-use fuel purchases governmental purchases or make you a governmental entity for these exemptions (see Publication 765).

Q: Why must we pay the sales tax first and then claim it back?
A: For most exempt organizations, motor fuel is carved out of the up-front exemption (§ 1116(b)(5)); the relief comes as a refund or credit under § 1120(d) instead.

Citations and references

Statutes and regulations:

• Tax Law §§ 284, 284-a, 284-c — Article 12-A motor fuel excise taxes
• Tax Law § 289-c — Article 12-A exclusion at sale (1-a) and reimbursement, including (3)(f) voluntary ambulance services and (3)(g) exempt organizations, hospitals, volunteer fire companies, and rescue squads
• Tax Law §§ 301-a, 301-b(c), 301-c(b) — Article 13-A petroleum business tax; exemption/reimbursement only for sales to governmental entities
• Tax Law § 1116(a)(1),(2),(4) and § 1116(b)(5) — Article 28 exempt organizations; motor fuel purchases not exempt except for governmental entities, hospitals, volunteer fire companies, and voluntary ambulance services
• Tax Law § 1120(d),(h) — sales tax refund/credit to an exempt organization for motor fuel purchased at retail that would otherwise have been exempt
• 20 NYCRR 529.2(a) — definitions of agencies, instrumentalities, public corporations, and political subdivisions
• Public Health Law § 3001 — definitions of emergency medical service, ambulance service, and voluntary ambulance service

Guidance cited: Publication 765, Sales and Fuel Excise Tax Information for Properly Appointed Agents of New York Governmental Entities (5/05).

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/gasoline_ao.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/multitax/a06_5m_27s.pdf

Original ruling text

New York State Department of Taxation and Finance

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Office of Tax Policy Analysis
Technical Services Division
STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. Z050505A

On May 5, 2005, the Department of Taxation and Finance received a Petition for
Advisory Opinion from Greene County Emergency Medical Services, Inc., PO Box 655, Cairo,
New York 12413.
The issue raised by Petitioner, Greene County Emergency Medical Services, Inc., is
whether it qualifies for a refund of taxes imposed by Articles 12-A (Tax on Gasoline and Similar
Motor Fuels), 13-A (Tax on Petroleum Businesses) and 28 (Sales and Compensating Use Taxes)
of the Tax Law upon its purchases and use of motor fuel.
Petitioner submitted the following facts as the basis for this Advisory Opinion.
Petitioner is a not-for-profit corporation established under the laws of New York State.
Petitioner provides paramedic-level services to people who suffer serious medical emergencies,
such as heart attacks and vehicular accidents. Petitioner has established exempt status under
section 501(c)(3) of the Internal Revenue Code and section 1116(a)(4) of the Tax Law.
The local town boards of Greene County created Petitioner to address a critical gap in
paramedic services in the county. The majority of Petitioner’s board of directors is comprised of
representatives from each town.
Petitioner purchases motor fuel (gasoline) that is consumed in the operation of its
vehicles on the roads and highways of New York.
Petitioner has contracts with each of the towns in the county. Under these contracts, each
town pays a percentage of the overall corporate budget. The percentage is determined by the
number of the town’s paramedic calls to which Petitioner responds as it relates to the total
number of calls to which Petitioner responds throughout the county. Petitioner receives about
91% of its funding from local towns. The remaining 9% of its funding is obtained from the
Greene County Rural Health Network, another local not-for-profit corporation that receives
funding from the New York State Department of Health.
Petitioner’s paid staff of paramedics travel to an emergency site in an SUV and work
closely with the local voluntary ambulance squad that also arrives at the emergency site. After
stabilizing the patient, one of Petitioner’s paramedics boards the ambulance and travels with the
patient to the hospital.
Applicable law and regulations
Section 284 of Article 12-A of the Tax Law provides, in part:

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1. There is hereby levied and imposed an excise tax . . . upon motor fuel (a)
   imported into or caused to be imported into the state by a distributor for use, distribution,
   storage or sale in the state or upon motor fuel which is produced, refined, manufactured
   or compounded by a distributor in the state (which acts shall hereinafter in this
   subdivision be encompassed by the phrase “imported or manufactured”) or (b) if the tax
   has not been imposed prior to its sale in this state, which is sold by a distributor (which
   act, in conjunction with the acts described in paragraph (a) of this subdivision, shall
   hereinafter in this article be encompassed by the phrase “imported, manufactured or
   sold”), except . . . when imported or manufactured by an organization described in
   paragraph one or two of subdivision (a) of section eleven hundred sixteen of this chapter
   or a hospital included in the organizations described in paragraph four of such
   subdivision for its own use.
   Section 284-a of Article 12-A of the Tax Law provides, in part:
   In addition to the tax imposed by section two hundred eighty-four of this chapter,
   a like tax shall be imposed at the rate of three cents per gallon upon motor fuel imported,
   manufactured or sold within this state by a distributor. Except as otherwise provided in
   this section, all the provisions of this article except subdivision two of section two
   hundred eighty-nine-e of this article shall apply with respect to the additional tax imposed
   by this section to the same extent as if it were imposed by said section two hundred
   eighty-four. . . .
   Section 284-c of Article 12-A of the Tax Law provides, in part:
   In addition to the taxes imposed by sections two hundred eighty-four and two
   hundred eighty-four-a of this chapter, a like tax shall be imposed at the rate of one cent
   per gallon upon motor fuel imported, manufactured or sold within this state by a
   distributor. Except for paragraph (b) of subdivision three of section two hundred eighty­
   nine-c, all the provisions of this article shall apply with respect to the supplemental tax
   imposed by this section to the same extent as if it were imposed by said section two
   hundred eighty-four. . . .
   Section 289-c of Article 12-A of the Tax Law provides, in part:
   *

*

*

1-a (a) Any person selling motor fuel to an organization described in paragraph
one or two of subdivision (a) of section eleven hundred sixteen of this chapter or a
hospital included in the organizations described in paragraph four of such subdivision for
its own use or consumption . . . may exclude the amount of the tax or taxes imposed by
this article from the selling price thereof.

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*

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3(a) Except as otherwise provided in paragraph (b) of this section, any person
who shall buy any motor fuel or diesel motor fuel, on which the tax imposed by this
article shall have been paid, and shall consume the same in any manner except in the
operation of a motor vehicle upon or over the highways of this state, . . . shall be
reimbursed the amount of such tax in the manner and subject to the conditions herein . . .
*

*

*

(f) Any voluntary ambulance service, as defined in section thirty hundred one of
the public health law, which shall buy motor fuel on which the tax or taxes imposed by
this article shall have been paid shall be reimbursed the amount of such tax in the manner
and subject to the conditions herein set forth, provided such motor fuel has been
consumed by such volunteer ambulance service vehicle in the course of operating within
the state.
(g) An organization described in paragraph one or two of subdivision (a) of
section eleven hundred sixteen of this chapter or a hospital included in the organizations
described in paragraph four of such subdivision, or a fire company or fire department, as
defined in section three of the volunteer firefighters’ benefit law, or a volunteer rescue
squad supported in whole or in part by tax money where any such entity is the purchaser,
user or consumer of motor fuel or diesel motor fuel in a vehicle owned and operated by it
and used exclusively for its purposes . . . shall be reimbursed the amount of the taxes on
motor fuel and diesel motor fuel imposed by or pursuant to the authority of this article
included in the price paid for such motor fuel or diesel motor fuel.
Section 301-a(a) of Article 13-A of the Tax Law provides, in part:
General. Notwithstanding any other provision of this chapter, or of any other law,
. . .there is hereby imposed upon every petroleum business for the privilege of engaging
in business, doing business, employing capital, owning or leasing property, or
maintaining an office in this state, a monthly tax for each or any part of a taxable month
equal to the sum of the motor fuel component determined pursuant to subdivision (b) of
this section, the automotive-type diesel motor fuel component determined pursuant to
paragraph one of subdivision (c) of this section, the nonautomotive-type diesel motor fuel
component determined pursuant to paragraph two of subdivision (c) of this section and
the residual petroleum product component determined pursuant to subdivision (d) of this
section.
Section 301-b of Article 13-A of the Tax Law provides, in part:

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Exemptions. The following gallonage otherwise includable in the measure of the
tax imposed by section three hundred one-a of this article on a petroleum business shall
be exempt from the measure of tax on such petroleum business:
*

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*

(c) Sales to New York State and the federal government. (1) Motor fuel imported
or caused to be imported into this state or produced, refined, manufactured or
compounded in this state by a petroleum business registered under article twelve-A of
this chapter, as a distributor of motor fuel, and then sold by such petroleum business to an
organization described in paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter where such motor fuel is used by such organization for its
own use or consumption.
(2) Enhanced diesel motor fuel imported or caused to be imported into this state
or produced, refined, manufactured or compounded by a petroleum business registered
under article twelve-A of this chapter, as a distributor of diesel motor fuel, and then sold
by such petroleum business to an organization described in paragraph one or two of
subdivision (a) of section eleven hundred sixteen of this chapter where such motor fuel is
used by such organization for its own use or consumption.
Section 301-c of Article 13-A of the Tax Law provides, in part:
Reimbursement. A subsequent purchaser shall be eligible for reimbursement of
tax with respect to the following gallonage, subsequently sold by such purchaser in
accordance with subdivision (a), (b), (e), (h), (j) or (k) of this section or used by such
purchaser in accordance with subdivision (c), (d), (f), (g), (i), (l) or (m) of this section,
which gallonage has been included in the measure of the tax imposed by this article on a
petroleum business:
*

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*

(b) Sales to New York State and the federal government. Motor fuel and diesel
motor fuel purchased in this state and sold by such purchaser in this state to an
organization described in paragraph one or two of subdivision (a) of section eleven
hundred sixteen of this chapter where (i) such motor fuel or diesel motor fuel is for such
organization’s own use or consumption, (ii) the tax imposed pursuant to this article has
been paid with respect to such motor fuel or diesel motor fuel and the entire amount of
such tax has been absorbed by such purchaser and, (iii) such purchaser possesses
documentary proof satisfactory to the commissioner of taxation and finance evidencing
the absorption by it of the entire amount of the tax imposed pursuant to this article.

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Provided, however, that the commissioner of taxation and finance shall require such
documentary proof to qualify for any reimbursement of tax provided by this section as
the commissioner deems appropriate, including the expansion of any certification
required pursuant to section two hundred eighty-five-a or two hundred eighty-five-b of
this chapter to cover the taxes imposed pursuant to this article.
Section 1116 of Article 28 of the Tax Law provides, in part:
(a) Except as otherwise provided in this section, any sale or amusement charge by
or to any of the following or any use or occupancy by any of the following shall not be
subject to the sales and compensating use taxes imposed under this article:
(1) The state of New York, or any of its agencies, instrumentalities, public
corporations (including a public corporation created pursuant to agreement or compact
with another state or Canada) or political subdivisions where it is the purchaser, user or
consumer, or where it is a vendor of services or property of a kind not ordinarily sold by
private persons;
(2) The United States of America, and any of its agencies and instrumentalities,
insofar as it is immune from taxation where it is the purchaser, user or consumer, or
where it sells services or property of a kind not ordinarily sold by private persons;
*

*

*

(4) Any corporation, association, trust, or community chest, fund, foundation, or
limited liability company, organized and operated exclusively for religious, charitable,
scientific, testing for public safety, literary or educational purposes . . . no part of the net
earnings of which inures to the benefit of any private shareholder or individual, . . .
(b) Nothing in this section shall exempt:
*

*

*

(5) purchases of motor fuel or diesel motor fuel from the tax required to be
prepaid pursuant to section eleven hundred two of this article and retail sales of motor
fuel or diesel motor fuel subject to the tax imposed by sections eleven hundred five and
eleven hundred ten of this article, except that purchases of such fuel by an organization
described in paragraph one or two of subdivision (a) of this section for its own use or
consumption, purchases of motor fuel by a hospital included in the organizations
described in paragraph four of such subdivision for its own use and consumption,
purchases of motor fuel and diesel motor fuel by a fire company or fire department, as
defined in section three of the volunteer firefighters’ benefit law or a voluntary

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ambulance service, as defined in section three thousand one of the public health law, for
such department, company or service’s own use and consumption for use in firefighting
vehicles, apparatus or equipment, or emergency rescue or first aid response vehicles,
apparatus or equipment, owned and operated by such department, company or service if
such company, department or service qualifies as an exempt organization pursuant to the
provisions of paragraph four of subdivision (a) of this section . . .
Section 1120 of Article 28 of the Tax Law provides, in part:
(d) Purchase of motor fuel or diesel motor fuel at retail by an exempt
organization. A refund or credit equal to the amount of tax imposed pursuant to section
eleven hundred five of this article and any like tax imposed pursuant to the authority of
article twenty-nine of this chapter upon the sale of motor fuel or diesel motor fuel and
paid by a purchaser shall be allowed such purchaser if the purchase, use or consumption
of such fuel would have otherwise been exempt pursuant to section eleven hundred
fifteen or eleven hundred sixteen of this article but for the provisions of subdivision (j) of
section eleven hundred fifteen or paragraph five of subdivision (b) of section eleven
hundred sixteen of this article. . . .
*

*

*

(h) Such refunds and credits shall be subject to the provisions of sections eleven
hundred nineteen and eleven hundred thirty-nine of this article as if such sections were
incorporated in full into this section and had expressly referred to the refunds and credits
authorized by this section including the periods of limitations on payments and
applications to the commissioner . . .
Section 529.2(a) of the Sales and Use Tax Regulations provides, in part:
Governmental entities. (1) Agencies and instrumentalities of the State as used in
this section means any authority, commission or independent board created by an act of
the Legislature for a public purpose.
(2) A public corporation as used in this section means any corporation created by
an act of the Legislature for a public purpose or pursuant to an agreement or compact
with another state or Canada.
Example: Urban Development Corporations and Industrial Development
Agencies are public corporations and may purchase tangible personal
property exempt from the sales and use taxes.

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(3) A political subdivision as used in this section means a county, town, city,
village, school district, fire district, special district corporation and board of cooperative
educational services of this State.
Section 3001 of the Public Health Law provides, in part:
Definitions. As used in this article, unless the context otherwise requires:

1. "Emergency medical service" means initial emergency medical assistance
   including, but not limited to, the treatment of trauma, burns, respiratory, circulatory and
   obstetrical emergencies.
2. "Ambulance service" means an individual, partnership, association,
   corporation, municipality or any legal or public entity or subdivision thereof engaged in
   providing emergency medical care and the transportation of sick or injured persons by
   motor vehicle, aircraft or other forms of transportation to, from, or between general
   hospitals or other health care facilities.
3. "Voluntary ambulance service" means an ambulance service (i) operating not
   for pecuniary profit or financial gain, and (ii) no part of the assets or income of which is
   distributable to, or enures to the benefit of, its members, directors or officers except to the
   extent permitted under this article.
   Opinion
   Petitioner is a not-for-profit corporation created by Greene County’s local town boards to
   address a critical gap in medical services in Greene County by providing paramedic-level
   services to people who suffer serious medical emergencies, such as heart attacks and vehicular
   accidents.
   Petitioner’s paid staff travels to an emergency site in an SUV and works closely with the
   local voluntary ambulance squad that also arrives at the emergency site. After stabilizing the
   patient, one of Petitioner’s paramedics boards the ambulance and travels with the patient to the
   hospital.
   Pursuant to section 284 of Article 12-A of the Tax Law, New York State excise tax is
   imposed on every gallon of motor fuel imported into the State by a distributor for use,
   distribution, storage, or sale, or sold by a distributor in the State if the tax has not been imposed
   prior to its sale in this State. Additional excise taxes are imposed under sections 284-a and 284-c
   of the Tax Law that conform to the tax imposed under section 284. The taxes may be excluded
   from the selling price in the case of sales of fuel to the state of New York, or any of its agencies,
   instrumentalities, public corporations, or political subdivisions described in section 1116(a)(1) of

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Article 28 of the Tax Law; the United States of America, or any of its agencies or
instrumentalities described in section 1116(a)(2); or a hospital which has exempt status pursuant
to section 1116(a)(4). See section 289-c(1-a)(a) of the Tax Law.
Generally, for purposes of section 1116(a)(1) of the Tax Law, the terms agencies,
instrumentalities, and public corporations mean entities created by acts of the Legislature for
public purposes. A political subdivision means a county, town, city, village, school district, fire
district, special district corporation, or board of cooperative educational services of New York
State. See sections 529.2(a)(1), (2), and (3) of the Sales and Use Tax Regulations. Petitioner
does not appear to come within the meaning of these terms.
Since Petitioner is not a governmental entity, agency, instrumentality, political
subdivision, public corporation, or hospital, the motor fuel purchased by Petitioner is not eligible
for exemption from the Article 12-A motor fuel taxes at the time of purchase. It should be noted
that Petitioner’s purchases of fuel for its own use or consumption, even if used to perform a
service under a contract with a governmental entity, are not exempt from the motor fuel taxes as
purchases by the governmental entity. See Publication 765, Sales and Fuel Excise Tax
Information for Properly Appointed Agents of New York Governmental Entities (5/05).
Reimbursement of the Article 12-A motor fuel tax imposed and paid on motor fuel is
allowed for hospitals exempt under section 1116(a)(4) of the Tax Law; voluntary ambulance
services as defined in the Public Health Law; volunteer fire companies or departments as defined
in the Volunteer Firefighters’ Benefit Law; volunteer rescue squads supported in whole or in part
by tax money; and governmental entities described in sections 1116(a)(1) and (2) of the Tax
Law, where such entities are the purchasers and such fuel is used exclusively by the entities for
their purposes and consumed by the exempt entities’ vehicles in the course of operating within
New York State. See sections 289-c(3)(f) and (g) of the Tax Law.
Petitioner does not transport patients to or from hospitals or other health care facilities
and is not a voluntary ambulance service as defined in section 3001 of the Public Health Law.
See section 3001(2) of the Public Health Law. As discussed above, Petitioner is not a hospital
exempt under section 1116(a)(4) of the Tax Law or a governmental entity described in section
1116(a)(1) or (2) of the Tax Law. Further, Petitioner is not a volunteer fire company or
department or a volunteer rescue squad.
Therefore, Petitioner does not qualify for
reimbursement of the motor fuel tax under section 289-c(3) of the Tax Law.
Article 13-A of the Tax Law provides for exemption from, or reimbursement of, the
petroleum business tax imposed by Article 13-A for sales of motor fuel to governmental entities
described in section 1116(a)(1) or (2) of the Tax Law. See sections 301-b(c) and 301-c(b) of the
Tax Law. Since Petitioner is not a governmental entity as described in section 1116(a)(1) or (2),
Petitioner does not qualify for exemption from, or reimbursement of, the petroleum business tax.

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Sales tax is imposed on purchases of motor fuel by organizations qualifying for
exemption from tax under section 1116(a) of the Tax Law, except for purchases by governmental
entities described in section 1116(a)(1) or (2) of the Tax Law, or by a hospital, volunteer fire
company or department, or voluntary ambulance service which is exempt pursuant to section
1116(a)(4). See section 1116(b)(5) of the Tax Law.
Since Petitioner is not a governmental entity, hospital, volunteer fire company or
department, or voluntary ambulance service, Petitioner is not eligible to purchase motor fuel
exempt from sales tax.
Although all of Petitioner’s purchases of motor fuel are subject to sales tax at the time of
purchase, Petitioner does, however, have exempt status pursuant to section 1116(a)(4) of the Tax
Law. Petitioner, therefore, is eligible for a refund of sales taxes paid on fuel used in its vehicles
in the course of its operations within the State. See section 1120(d) of the Tax Law.

DATED: October 19, 2006
Jonathan Pessen
Tax Regulations Specialist IV
Technical Services Division

NOTE:

The opinions expressed in Advisory Opinions are
limited to the facts set forth therein.