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TIP # 05B05-02
DATE ISSUED: August 31, 2005

The deadline for temporarily using dyed diesel fuel in highway vehicles operated on the roads of Florida has been extended until November 10, 2005.

(IR-2005-118 - Treasury Department, IRS Extends Dyed Diesel Fuel Penalty Relief through November 10)

For more information on Hurricane Wilma-related issues, visit: http://www.irs.gov/irs/newsroom/article/0,,id=150042.html.

Department of Revenue Temporarily Authorizes the Use of
Dyed Diesel Fuel in Highway Vehicles
August 26 through September 2, 2005

Because of a limited supply of undyed diesel fuel caused by Hurricane Katrina, the Environmental Protection Agency and the Internal Revenue Service have allowed temporary use of dyed diesel fuel in highway vehicles operated on the roads of Florida. The temporary use is limited to the period beginning August 26, 2005, and ending September 2, 2005. However, the on-road use of dyed diesel fuel is subject to both the federal excise tax, and to Florida fuel taxes at the rate of 27.3 cents per gallon.

Terminal Suppliers

During the period specified above, terminal suppliers will continue to sell dyed diesel to wholesalers without collecting fuel taxes. Terminal suppliers who sell dyed diesel to consumers, or who deliver dyed diesel fuel and place the fuel in the storage tanks of retail dealers that are connected to pumps used to fuel highway vehicles must collect and remit the 27.3 cents per gallon.

Wholesalers/Importers

Wholesalers/Importers will collect and remit 27.3 cents per gallon on dyed diesel fuel sold to customers who consume such fuel in highway vehicles, and on dyed diesel fuel which is delivered and placed into the storage tanks of retail dealers that are connected to pumps used to fuel highway vehicles.

Reporting Requirements

To report and remit fuel taxes on dyed diesel sold for use in highway vehicles, terminal suppliers and wholesalers/importers will list, using the Schedule of Receipts (Schedule 2B and product code 167) the number of gallons of dyed diesel fuel sold for highway use. Terminal suppliers and wholesalers/importers must also list the number of gallons disbursed, using the Schedule of Disbursements (Schedule 5A and product code 167), for each gallon of dyed diesel sold for use in highway vehicles. The total from the Schedule of Receipts, for both terminal suppliers and wholesalers/imports is then carried to Page 3, Section I, Line 4 of each of the applicable returns. Terminal suppliers must carry the total from the Schedule of Disbursements to Page 3, Section II, Line 2 of the Terminal Supplier Fuel Tax Return, and wholesalers/importers must carry the total from the Schedule of Disbursements to Page 3, Section II, Line 2 of the Wholesaler/Importer Fuel Tax Return.

References: Chapter 206, 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 Internet site at www.myflorida.com/dor. Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 or 850-488-6800.

Persons with hearing or speech impairments may call our TDD at 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.