TIP # 01B05-03
DATE ISSUED: December 1, 2001
Fuel Taxes Adjusted Beginning January 1, 2002
Beginning January 1, 2002, 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 (SCETS) tax rate, based on the National Consumer Price Index.
The state tax rate on motor fuel will increase from 13.6 cents per gallon to 13.9 cents per gallon. Please see the enclosed Year 2002 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.
The tax rate on diesel fuel will increase from 25.9 cents per gallon to 26.4 cents per gallon statewide. This rate is based on the total of the state tax rate on diesel fuel, which will increase from 13.6 cents per gallon to 13.9 cents per gallon, and the SCETS and local option tax rates, which will increase from 12.3 cents per gallon to 12.5 cents per gallon statewide.
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, 2002, local option tax rate changes take effect in Leon County and Taylor County. Changes took effect in Hamilton County and in Taylor County on September 1, 2001. Please see the enclosed Year 2002 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for each county.
Filing Your Return
January 2002 returns, reflecting new tax rates, will be mailed to fuel tax licensees in mid-January. The January return is due February 1, 2002, and is late after February 20, 2002. Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.
References: Chapter 206; and Sections 336.021 and 336.025, Florida Statutes
FOR MORE INFORMATION
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.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Tax Information Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech- impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Tax Information Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.