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 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.
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 1st and late after the 20th day of the month following the month the fuel was imported. Local option tax on imported undyed diesel is due at the same time.
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 can file and pay fuel tax 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. You can download Instructions for Filing Wholesaler/Importer Fuel Tax Return (Form DR-309632N).
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.