Skip menu navigation
Home » Taxes » Tax Information Publications


TIP #98(B)5-01
Date Issued: 12/01/98

Florida Fuel Taxes Increase Beginning January 1, 1999

 Beginning January 1, 1999, the tax rates on motor fuel and diesel fuel will increase statewide.  Each year adjustments are made to the fuels sales tax rate and the State Comprehensive Enhanced Transportation System Tax (SCETS) rate based on any percentage change in the average of the National Consumer Price Index.

Motor Fuel

The state tax rate on motor fuel will increase from 13.0 cents per gallon to 13.1 cents per gallon.  Please see the enclosed 1999 Ninth-Cent, Local Option, Additional Local Option, and SCETS Motor Fuel Taxes chart for the appropriate fuel tax rate for each county.

Diesel Fuel

The state tax rate on diesel fuel will increase from 13.0 cents per gallon to 13.1 cents per gallon.  The SCETS and local option tax rates will remain unchanged at 12.0 cents per gallon statewide.  Therefore, the total tax rate on diesel fuel will increase from 25.0 cents per gallon to 25.1 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, 1999, local option tax rate changes take effect in Broward, Charlotte and Walton counties.  Please see the enclosed 1999 Ninth-Cent, Local Option, Additional Local Option, and SCETS Motor Fuel Taxes chart for the appropriate fuel tax rate for each county.

Filing Your Return

January 1999 returns, reflecting new tax rates, will be mailed in mid-January.  The January return is due February 1, 1999, and is late after February 22, 1999.  Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.

For More Information

References:

Sections 206.41, 206.87, F.S.