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TIP # 99 (B) 05-01
DATE ISSUED: 12/6/99

Fuel Taxes Adjusted Beginning January 1, 2000

Beginning January 1, 2000, 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 Tax (SCETS) rate, based on the National Consumer Price Index.

Motor Fuel

The state tax rate on motor fuel will increase from 13.1 cents per gallon to 13.3 cents per gallon.  Please see the Year 2000 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.  

Diesel Fuel

The tax rate on diesel fuel will increase from 25.1 cents per gallon to 25.4 cents per gallon statewide.   This rate is based on the total of the state tax rate on diesel fuel, which will increase from 13.1 cents per gallon to 13.3 cents per gallon, and the SCETS and local option tax rates, which will increase from 12.0 cents per gallon to 12.1 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, 2000, local option tax rate changes take effect in Broward, Charlotte, Hendry, Holmes, Jackson, Polk, St. Lucie, Taylor, and Volusia Counties.  Please see the enclosed Year 2000 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.

Filing Your Return

January 2000 returns, reflecting new tax rates, will be mailed to fuel tax licensees in mid-January.  The January return is due February 1, 2000, and is late after February 20, 2000.  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:
Chapter 206, F.S.
Sections 336.021 and 336.025, F.S