The New York Application for Refund/Reimbursement of Taxes Paid on Fuel Sold to Governmental Entities by Registered Distributors is a form used by registered fuel distributors in New York State to claim a refund or reimbursement of taxes paid on fuel sold to government entities. This form is used to claim exemptions from the taxes imposed under Article 28 and Article 29 of the Tax Law, as well as other applicable taxes. There are two types of New York Application for Refund/Reimbursement of Taxes Paid on Fuel Sold to Governmental Entities by Registered Distributors: Form FT-500-A for Refunds and Form FT-500-B for Reimbursements. The FT-500-A form is used for refunds of taxes paid on fuel sold to government entities during the current calendar year or prior calendar year. The FT-500-B form is used for reimbursements of taxes paid on fuel sold to government entities during the current calendar year or prior calendar year. Both forms require the registered fuel distributor to provide information about the fuel sold, the government entity that purchased the fuel, and the taxes paid on the fuel. The registered fuel distributor must also attach supporting documentation such as invoices, sales receipts, and other relevant documents.