TIP #00B05-03
DATE ISSUED: 11/14/2000
Beginning January 1, 2001, the statewide tax rates on motor fuel and diesel fuel will increase. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System Tax (SCETS) rate, based on the National Consumer Price Index.
Motor Fuel
The state tax rate on motor fuel will increase from 13.3 cents per gallon to 13.6 cents per gallon. Please see the enclosed Year 2001 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.
Diesel Fuel
The statewide tax rate on diesel fuel will increase from 25.4 cents per gallon to 25.9 cents per gallon. This rate is based on the total of the state tax rate on diesel fuel, which will increase from 13.3 cents per gallon to 13.6 cents per gallon, and the combined SCETS and local tax rates, which will increase from 12.1 cents per gallon to 12.3 cents per gallon statewide.
Aviation Fuel
The state tax rate on aviation fuel will remain at 6.9 cents per gallon.
Counties with Local Option Tax Rate Changes
Additionally, beginning January 1, 2001, local option tax rate changes take effect in Broward, Columbia and Sarasota Counties. Please see the enclosed Year 2001 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.
Filing Your Return
January 2001 returns, reflecting new tax rates, will be mailed to fuel tax licensees in mid-January. The January return is due February 1, 2001, and is late after February 20, 2001. Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.
Reference: Chapter 206, F.S. Sections 336.021 and 336.025, F.S
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
Information and forms are available on our Internet site at http://sun6.dms.state.fl.us/dor/
To receive forms by mail:
To receive a fax copy of a form, call 850-922-3676 from your FAX machine telephone.
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800. Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.
For a written response to your questions, write:
TAX INFORMATION SERVICES, FLORIDA DEPARTMENT OF REVENUE,
1379 BLOUNTSTOWN HWY, TALLAHASSEE FL 32304-2716