TIP # 02B05-02
DATE ISSUED: 12/03/02
FUEL TAXES ADJUSTED BEGINNING JANUARY 1, 2003
Beginning January 1, 2003, 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 13.9 cents per gallon to 14.1 cents per gallon. Please see the enclosed 2003 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 26.4 cents per gallon to 26.7 cents per gallon statewide. This rate is based on the total of the state tax rate on diesel fuel, which will increase from 13.9 cents per gallon to 14.1 cents per gallon, and the SCETS and local option tax rates, which will increase from 12.5 cents per gallon to 12.6 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, 2003, local option tax rate changes take effect in Martin, Pasco and Suwannee Counties. Click here to find the 2003 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 2003 returns, reflecting new tax rates, will be mailed to fuel tax licensees in mid-January. The January return is due February 1, 2003, and is late after February 20, 2003. 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 Taxpayer 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, Taxpayer 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.