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Wholesaler / Importer

Wholesalers are fuel tax licensees who purchase gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, and jet fuel) from terminal suppliers or other wholesalers; place fuel into storage; and sell fuel to terminal suppliers, other wholesalers, retail dealers, and end users.

A licensed wholesaler must get a separate license to import or export gasoline, gasohol, diesel, or aviation fuel into or out of Florida by common carrier or truck.

Wholesalers may:

• Sell fuel to terminal suppliers, other wholesalers, and exporters for resale to customers in this state.
• Export fuel from storage when licensed as an exporter.
• 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, etc.) for on-road use.
• Blend products from storage where the resulting product is used to propel a vehicle, vessel, or aircraft.
• Be required to collect local option tax on sales of gasoline to retail dealers and end users.
• Produce biodiesel for sale or personal use.

Wholesalers cannot collect county local option taxes above the minimum on gasoline or gasohol sold to terminal suppliers or wholesalers. Wholesalers must collect only county local option taxes above the minimum on gasoline or gasohol sold to retail dealers or end users.

Importers

Wholesalers licensed as importers may import gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, and jet fuel) by common carrier or truck. The wholesaler must accrue and pay the Florida state tax on imported fuel (gasoline, gasohol, undyed diesel, and aviation fuel). The tax is due on the 1^st and late after the 20^th day of the month following the month the fuel was imported. Local option tax on imported undyed diesel is due at the same time.

Bonding Requirements

• Wholesaler (no import or export activity with EFT deferral payment authority) – Bond must equal three times the estimated average monthly gallons purchased times the total tax levied.
• Wholesaler (no import or export activity and no EFT deferral payment authority) – Bond must equal three times the estimated average monthly gallons to be purchased times the maximum local option tax above the minimum levied on motor fuel only.
• Wholesaler/Importer – Bond must equal three times the estimated average monthly gallons purchased times the total tax levied. In addition, a second bond equal to 60 days of tax liability on the total amount of imported fuel will be required. There is no maximum amount for this additional bond.

Filing and Paying Taxes

Wholesalers and importers must pay tax and file a Wholesaler/Importer Fuel Tax Return (Form DR-309632) 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 a return by the 20th day of the month following the collection period. You can download Instructions for Filing Wholesaler/Importer Fuel Tax Return (Form DR-309632N). Taxpayers who pay electronically can download a payment due date calendar (Form DR-659).

Tips for Electronic Filing

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 wholesalers and importers.

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.

Training:

• View a tutorial on how to manually enter data into the web application [Adobe Flash Player required].
• View a tutorial on how to import data into the web application [Adobe Flash Player required].
• View a demo of the web application, where you can enter test data, identify potential filing errors, and create a sample return.

Get answers to frequently asked questions