Exporters – Exporters are persons who remove taxable motor, aviation, or diesel fuels from substorage at a bulk facility or directly from a terminal rack and deliver to a destination outside Florida.
Persons licensed as exporters can purchase fuel in this state for export only. Exporters can store fuel for no more than 24 hours for the fuel to remain in the stream of interstate commerce.
Licensed exporters must file an Exporter Fuel Tax Return (Form DR-309638) electronically. This return provides the state with a record of all petroleum and biofuel products purchased by the exporter in Florida and exported from this state. Florida law imposes a $5,000 penalty for each month a taxpayer files a paper return.
You can file using Revenue's secure web application. You can access the web application using your certificate number and business partner number or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns.
The Department must receive a return by the 20th day of the month following the collection period. Download Instructions for Filing Exporter Fuel Tax (Form DR-309638N).
Manifest – Keyed and imported data will be reviewed for filing errors. Errors will be identified as a critical error or a warning message. You must correct critical errors before you can file your return. Warning messages will not prevent you from filing a return, but you should correct them before submitting your next return. View a list of error/warning messages and codes for exporters.
Importing Files – The web application allows you to manually key or import schedule information. See import file specifications for instructions. If you have questions about importing schedule detail, contact e-Services@dor.state.fl.us. Include the license type in your e-mail subject line.
Confirmation – Once you have successfully submitted the return and payment, you will get a confirmation number and a list of filing errors (if any). Keep a copy for your records.