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Terminal Supplier
Terminal suppliers are fuel tax licensees who import gasoline, gasohol, diesel, or aviation fuel into Florida by vessel or pipeline; who place fuel products into storage at a terminal registered under section 4101 of the Internal Revenue Code; and sell fuel through the loading rack at the terminal to their customers.
Terminal suppliers may:
- Receive fuel from, or exchange fuel with, other terminal suppliers above the rack.
- Sell fuel to wholesalers.
- Sell fuel to licensed wholesalers, wholesalers who import or export, or exporters.
- Export fuel direct from the terminal.
- Sell fuel to retail dealers or end users.
- Sell fuel to the U.S. government.
- Sell fuel to farmers and commercial fishers.
- Sell alternative fuel (natural gas, propane) for on-road use.
- Blend products at the loading rack where the blended product is used to propel a vehicle, vessel, or aircraft.
Terminal suppliers can import tax-free gasoline, gasohol, diesel, or aviation fuel products by vessel or pipeline; place the tax-free fuel in storage at a terminal; and collect state taxes as the fuel is removed through the loading rack.
Bonding Requirements
Bond must equal three times the estimated average monthly gallons purchased times the total tax levied, not to exceed $100,000. If the average is less than $50, no bond is required.
Filing and Paying Taxes
Licensed terminal suppliers must pay tax and file a Terminal Supplier Fuel Tax Return (Form DR-309631) 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 and pay electronically.
The Department must receive your return by the 20th day of the month following the collection period. You can download Instructions for Filing Terminal Supplier Fuel Tax Return (Form DR-309631N). Taxpayers who pay electronically can download a payment due date calendar (Form DR-659).
As a terminal supplier, 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 before 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 supplier 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 suppliers.
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.
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.