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Fuel Tax

New Requirements for Retailers of Natural Gas Fuels

Effective January 1, 2014 Chapter 2013-198, Laws of Florida (L.O.F.), repeals the annual decal fee imposed on alternative fuel, provides new definitions for the administration of tax on natural gas, and imposes registration and filing requirements for retailers of natural gas. For more information, read Tax Information Publication (TIP) 13B05-04.

Petroleum Carriers: The Florida Department of Environmental Protection (DEP) regulates storage tank systems, such as those containing motor fuel. Such storage tank systems are required to be registered with the DEP. DEP routinely discovers such systems, especially aboveground systems that are in-service and not registered. DEP is undertaking an outreach initiative to provide basic information to petroleum carriers to ensure that all regulated systems are properly registered. For more information, go to http://www.dep.state.fl.us/waste/categories/tanks/default.htm and select "Motor Fuel Supplier Flyer" under "Storage Tank Outreach – Motor Fuel Suppliers".

Administration of Tax – Fuel and pollutant taxes are administered in Chapter 206, Florida Statutes (F.S.), and Rule Chapter 12B-5 of the Florida Administrative Code.

A person must get one or more of the following licenses to store, import, export, carry, blend, apply for a refund, or sell fuel in Florida. The method of operation determines the type of fuel license(s):

Licenses – Use the following links to see active and canceled fuel licenses. Review license information monthly to ensure good internal control. Note: The receipt and disbursement schedules you will use are based on vendor and customer license types.

Registration Requirements – To get a fuel or pollutants license, you must submit a completed Florida Fuel or Pollutants Tax Application (Form GT-400401), undergo a background investigation, pay applicable fees, and post a bond. Additional documentation may be required.

  1. License Fee – You must pay a $30 fee for each license classification (except local government users, mass transit system providers, and retailers of natural gas). Renew each license annually by filing Form DR-156R, Renewal Application for Florida/Pollutant Fuel Licenses, and paying the appropriate license fee.

    A Retailer of Natural Gas Fuel must submit a $5 registration fee and a Florida Fuel or Pollutants Tax Application (form DR-156) for each location that sells compressed natural gas, liquefied petroleum gas, or a combination of the two for use in a motor vehicle.

    One application may be submitted if you own more than one retail station and each station operates under a single Federal Employee Identification Number. However, you must provide a separate attachment that lists the station name, physical location, and sales tax number for each retail station.

    You are required to renew your Retailer of Natural Gas Fuel license each year by filing Form DR-156R, Renewal Application for Florida/Pollutant Fuel Licenses, and paying the appropriate license fee.

    There is no fee for a local government user or mass transit system provider.

  2. Background Investigation – The Department will conduct a background investigation to determine if the new applicant is of good moral character and has not been convicted of an offense as specified in section 206.026 (1)(b), F.S. Publicly held corporations whose stock is regularly traded on a national securities exchange, local governments, and mass transit system providers are not required to undergo a background check. Read instructions on how to initiate a background investigation.
  3. Bonding Requirement – Each terminal supplier, exporter, wholesaler, pollutant, or importer must file a bond with the Department (surety bond, assigned time deposit, or irrevocable letter of credit). Select the appropriate license type under "Administration of Tax" above or download the Bond Worksheet Instructions (Form DR-157W) under Forms and Publications for instructions on how to calculate a bond amount.

Tax on Fuel

  • Motor Fuel – State and minimum local option taxes are imposed on net gallons when the fuel is sold through the loading rack at a terminal or imported into Florida by means other than the bulk-transfer system. Terminal suppliers and wholesalers must also collect the additional local option tax above the minimum, on sales to retail dealers, resellers, or end users.
  • Undyed Diesel Fuel – State and local option taxes are imposed on net gallons when diesel is:
    • Removed from the terminal at the rack.
    • Imported into Florida by means other than the bulk transfer system or by means of the bulk transfer system, and the importer of record is not licensed as a terminal supplier or importer.
    • Sold to an unlicensed person unless there was a prior taxable removal, entry, or sale of the fuel.
  • Aviation Fuel – State taxes are imposed on net gallons when aviation fuel is:
    • Removed from the terminal at the rack.
    • Imported into Florida by means other than the bulk transfer system or by means of the bulk transfer system and the importer of record is not licensed as a terminal supplier or importer.
    • Sold to an unlicensed person unless there was a prior taxable removal, entry, or sale of the fuel.

Fuel Tax Refunds

Florida law provides refunds to qualified entities that have purchased and used tax-paid fuel. Common refund claims include tax-paid purchases of:

  • Motor fuel used for commercial fishing, agriculture, or aquacultural purposes.
  • Motor fuel and diesel fuel used by mass transit system providers.
  • Motor fuel and diesel fuel used by local government users.
  • Diesel fuel used for off-road or other exempt purposes.
  • Diesel fuel used by motor coaches during idle time.
  • Motor fuel and diesel fuel used by nonpublic schools.
  • Pollutants exported, bunkered into marine vessels, or converted to a solvent mixture.