DATE ISSUED: June 29, 2009
REVISED: August 17, 2009
Fuel grade ethanol is now a taxable (pollutants and motor fuel tax) and reportable product in the state of Florida. Fuel grade ethanol is defined as ethanol blended with at least 1.97 percent gasoline by volume to render the product unsuitable for human consumption. Tax is due on fuel grade ethanol upon the "first sale" or "first removal" of the product through the loading rack or upon the importation of the product into this state by means other than the bulk transfer system.
Fuel grade ethanol shall be reported by Terminal Suppliers, Wholesalers/Importers, Blenders, Terminal Operators, Exporters, and Petroleum Carriers in the following manner:
The Department of Revenue is in the process of converting our system to accommodate the new use of product code E00. The coding changes will be in place for any return filed after 09/01/2009. In the mean time, you should temporarily use product code 124 to account for receipts and disbursements of denatured ethanol.
References: Section 12B-5.020, Florida Administrative Code
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 website 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.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.