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Fuel Tax Refunds

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

  • Motor fuel used for agricultural, commercial fishing, agriculture, aquacultural purposes or commercial aviation purposes.
  • Motor fuel and diesel fuel used by mass transit system providers.
  • Motor fuel and diesel fuel used by local government users.
  • Motor fuel and diesel fuel used by nonpublic schools.
  • Exempt sales made by terminal suppliers.
  • Exempt sales made by wholesalers and importers.
  • Undyed diesel fuel used for off-road or other exempt purposes.
  • Diesel fuel used by motor coaches during idle time.
  • Pollutants exported, bunkered into marine vessels, or converted to a solvent mixture.
  • Aviation fuel used by air carriers.
  • Motor fuel used for miscellaneous exempt purposes:
    • Undyed diesel fuel mixed with dyed diesel fuel in error.
    • Undyed diesel fuel used for off-road purposes by municipalities.
    • Aviation fuel sold to the federal government.
    • Tax-exempt fuel purchases made by federal government agencies.
    • Tax-exempt fuel purchased by foreign diplomats at retail outlets.
    • Tax-exempt purchases made by sovereign nations.
    • Other exempt purposes.

Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation refunds – Permit holders are entitled to refund of a portion of the fuel tax levied under sections 206.41(1)(g), and 206.41(1)(c), Florida Statutes (F.S.). Permit holders are also entitled to the total amount of the local option tax levied in applicable counties according to s. 336.025, F.S. and the SCETS (State Comprehensive Enhanced Transportation System) tax imposed according to s. 206.41(1)(f), F.S.

To apply for a refund, call Revenue's Refund Section at 850-617-8585 and ask for an Application for Fuel Tax Refund (Form DR-138).

Mass Transit System Provider – Any person who uses tax-paid motor or diesel fuel for mass public transportation is entitled to a refund. Licensed mass transit system providers may request a refund in one of three ways:

  • File electronically each month using Revenue's secure Internet site.
  • File a monthly Mass Transit System Provider Fuel Tax Return (DR-309633).
  • File a quarterly Application for Fuel Tax Refund–Mass Transit System Users (Form DR-160). Call 850-617-8585 to request a form.

Local Government User – Qualified municipalities, counties, and school districts are entitled to a refund of the taxes paid on diesel and motor fuel. Licensed local government users may request a refund in one of three ways:

  • File electronically each month using Revenue's secure Internet site.
  • File a monthly Local Government User Fuel Tax Return (DR-309634).
  • File a quarterly Application for Fuel Tax Refund – Municipalities, Counties and School Districts (Form DR-189). Call 850-617-8585 to request a form.

Nonpublic Schools Refunds – Permit holders are entitled to refund of a portion of the fuel tax levied under sections 206.41(1)(g), and 206.87(1)(e), Florida Statutes. Call Revenue's Refund Section at 850-617-8585 to request an Application for Fuel Tax Refund (Form DR-190).

Exempt Sales Made By Terminal SuppliersLicensed terminal suppliers that sell fuel to the United States government, its departments, or its agencies, exempt from taxes imposed under sections 206.41 and 206.87, F.S., may self-accrue tax and obtain an ultimate vendor credit when they submit their terminal supplier tax returns. They may also self-accrue tax and obtain an ultimate vendor credit on taxable sales of fuel used for agricultural purposes as provided in Rule 12B-5.020, Florida Administrative Code (F.A.C).

Terminal suppliers must file electronically. Our motor fuel e-Services page has instructions for filing your terminal supplier return electronically.

Exempt Sales Made by Wholesalers And ImportersLicensed wholesalers that sell fuel to the United States government, its departments, or its agencies in bulk lots not less than 500 gallons in each delivery, are exempt from the taxes imposed under sections 206.41 and 206.87, Florida Statutes. Licensed wholesalers may self-accrue tax and obtain an ultimate vendor credit when they file their Wholesaler/Importer Fuel Tax Return (DR-309632). Wholesalers may also self-accrue tax and obtain an ultimate vendor credit for undyed diesel sold to farmers for exempt agricultural purposes as provided in Rule 12B-5.020, F.A.C., when they file Form DR-309632.

Wholesalers and importers must file electronically. Our motor fuel e-Services page has instructions for filing your terminal supplier return electronically.

Undyed Diesel Fuel Used for Off-Road or Other Exempt Purposes – Any person who purchases undyed, tax-paid diesel fuel for off-road purposes may file a claim for refund. Also, any person who purchases undyed, tax-paid diesel fuel for on-road purposes OTHER THAN TO PROPEL VEHICLES may file a claim for refund. Download an Application for Refund of Tax Paid on Undyed Diesel Fuel Used for Off-Road or Other Exempt Purposes (Form DR-309639).

Diesel Fuel Used by Motor Coaches During Idle Time – You may request a refund of Florida fuel tax paid on undyed diesel consumed by the engine of a "qualified" motor coach during idle time for purposes of running climate control systems and maintaining electrical systems for the motor coach in this state. Download an Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (Form DR-309640). A purchaser may make one refund claim per calendar year.

Pollutants Tax Refunds – Persons licensed according to Chapter 206, F.S., may apply for a pollutants tax refund. Applicants are entitled to a refund of tax paid on petroleum products, motor oil and lubricants exported from the State of Florida or bunkered into marine vessels engaged in interstate or foreign commerce. Licensed persons may also apply for a refund of tax paid on ammonias or products containing ammonia exported from the State of Florida. Download an Application for Pollutants Tax Refund (Form DR-309660).

Aviation Fuel Refunds – Any carrier that transports persons or property for compensation or hire by air is entitled to a refund of the tax paid on aviation fuel, under Part III of Chapter 206, F.S. The amount of refund shall not exceed the amount of aviation fuel tax paid. Download an Application for Aviation Fuel Refund -- Air Carriers (Form DR-191).

Miscellaneous Fuel Refunds – All persons who purchased and used tax-paid fuel for exempt miscellaneous purposes in the State of Florida may be entitled to a tax refund. Download an Application for Refund (Form DR-26).

Get answers to frequently asked questions.