TSB-M-11(12)M, (18)S 2026

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The Technical Memorandum TSB-M-11(12)M, (18)S outlines the tax exemptions and refund provisions related to the sales and uses of kerosene as per the Tax Law effective September 1, 2011. It details how kerosene is generally subject to various taxes but provides specific exemptions for dyed kerosene sold for heating purposes. The document explains the conditions under which distributors and retail filling stations can sell both dyed and undyed kerosene exempt from certain taxes, along with the necessary documentation required for these transactions. Additionally, it describes the process for claiming refunds or credits for taxes absorbed by suppliers and consumers.

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Click ‘Get Form’ to open TSB-M-11(12)M, (18)S in the editor.
Begin by reviewing the introductory section that outlines the purpose of the memorandum regarding kerosene sales tax exemptions and refunds.
Fill in your details in the designated fields, ensuring accuracy for any required information such as distributor name and address.
Refer to the specific sections on exemptions for dyed and undyed kerosene. Make sure to check off any applicable exemptions based on your sales type.
If applicable, attach necessary exemption certificates like Form FT-1020 or FT-1001 directly within the document using our platform's upload feature.
Review all entries for completeness and accuracy before saving or exporting your completed form for submission.

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TSB-M-11(12)M, (18)S 2026

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