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Terminal Operator

Terminal Operators — Terminal operators are taxpayers who own, operate, or otherwise control a terminal. A terminal is a storage and distribution facility for taxable motor or diesel fuel, supplied by pipeline or marine vessel, that has the capacity to receive and store a bulk transfer of taxable motor or diesel fuel. The facility must be registered with the Internal Revenue Service as a terminal and include a loading rack through which petroleum products are physically removed into tanker trucks or rail cars.

A terminal operator may own the motor or diesel fuel that is transferred through or stored in the terminal, but must be licensed as a terminal supplier.

Terminal operators who operate more than one terminal in Florida must file a separate return for each terminal.

Filing Returns

Licensed terminal operators must file a Terminal Operator Information Return (DR-309636) electronically. Florida law imposes a $5,000 penalty for each month a taxpayer files a paper return.

You must enroll for e-Services before you can file and pay electronically. Find out more about e-Services requirements and options. Once you are enrolled, you may file electronically.

The Department must receive a return by the 20th day of the month following the collection period. You can download Instructions for Filing Terminal Operator Information Return (Form DR-309636N). Taxpayers who pay electronically can download a payment due date calendar (Form DR-659).

As a terminal operator, you must complete test scenarios (see EDI User Guide) before you will be certified to file electronically. Test and live EDI files must be uploaded via Secure Net using off-the-shelf software or by producing your own output. You must create an account with SecureNet prior to uploading a file. We recommend that you use the same user ID and password we provided during enrollment

Tips for Electronic Filing

Read the Motor Fuel EDI User Guide (includes testing procedures).

Use the terminal operator test script to build your EDI file.

Manifest – Receipt and disbursement 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 codes for terminal operators.

Confirmation – Once you have successfully submitted the return, you will get a confirmation number and a list of filing errors (if any). Keep a copy for your records.

If you have questions about EDI, testing procedures, or errors, contact e-Services@dor.state.fl.us. Put “EDI Fuel” in the subject line of your e-mail.

Get answers to frequently asked questions.