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The State of Florida in cooperation with the National Uniformity Committee has developed a schedule of receipts and disbursements to track the movement of fuel. The schedules are designed to ensure taxing jurisdictions receive accurate distributions, create an even playing field for the industry, and reduce the chances for fraud.
The schedule of receipts and disbursements requires a point of origin and point of destination. This information typically describes where a product was picked up and where it was delivered. There are four options to select from when entering a point of origin or destination on the schedule.
- Department of Environmental Protection (DEP) Tank Facility Number
- Internal Revenue Service (IRS) Terminal Code
- ZZ (out of country)
- Standard state abbreviation
Refer to the specific instructions for your license and schedule type on our web site at http://dor.myflorida.com/dor/forms/download/!fuel.html for more information and alternative options.
You may use a DEP Tank Facility Number if you are reporting an origin or destination point that is a not a terminal location in Florida. The DEP tank facility number is a unique number issued by the Florida Department of Environmental Protection to identify storage tank systems. The number consists of nine (9) digits. The first two (2) are the county code, followed by the seven (7) digit facility number. This information is used to validate the county that the fuel was transported to or from. If you do not provide the correct DEP tank facility number, the Department of Revenue will apply the highest tax rate to the transaction (gallons) and assess additional penalty and interest.
You may access a complete database of open and closed DEP tank facility numbers on our web site at http://dor.myflorida.com/dor/taxes/fuel_tax.html. This information may be downloaded in an .xls or .csv file format. In addition, you may perform a search by Facility Name, City, or Facility ID Number on the DEP web site at http://appprod.dep.state.fl.us/www_stcm/reports/STCM02.asp.
You may use an IRS terminal code if the origin or destination point is an IRS registered terminal. The IRS terminal code is nine-digit alphanumeric code. The first character is a T, the next four (4) alphanumeric characters relate to the state code, and the final four (4) numeric characters correspond to the facility. You may access a complete database of active terminal control numbers on the IRS web site at http://www.irs.gov/businesses/small/article/0,,id=180086,00.html.
You may use option 3 or 4 if the origin or destination point is not a terminal location outside of Florida. ZZ is used if the location is a point outside of the United States or a United States protectorate. Use a valid state coded if the origin or destination point is not in Florida but within the United States or a United States protectorate.
If you have questions on how to complete fuel returns, please contact the Return Reconciliation Section at 850-487-3817. For general questions about fuel tax, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671.
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