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Retail Dealers and Resellers (Sales and Use Tax)

Retail Dealer: A retail dealer is any person who is engaged in the business of selling motor, diesel, or aviation fuel at posted retail prices. Retail dealers of fuel are not required to obtain a motor fuel license under Chapter 206, Florida Statutes. However, they must register with the Department of Revenue to get a certificate of registration under Chapter 212, Florida Statutes. Retail dealers must pay fuel taxes at the time of purchase.

Reseller: Resellers of fuel must be authorized by a wholesaler to make sales to retail dealers and end users only. Resellers must pay fuel taxes at the time of purchase. In addition, resellers must register with the Department of Revenue to get a certificate of registration under Chapter 212, Florida Statutes.