Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 10 of 15) in pdf

Line 15: Local Option Tax Not Entitled to Collection

Line 30: Total Due with Return: Add the amounts from

Allowance - Gasoline: Enter the total amount of tax from

Lines 27, 28, and 29 and enter the total. This is the

Schedule 11, Column E.

amount due with the return.

Line 16: Total Local Option Tax Due - Gasoline: In

SIGN AND DATE THE RETURN

Column A, subtract Line 14 from Line 13. To that result,

add Line 15 and enter in Column A.

Schedule Instructions

Line 17: Local Option Tax Entitled to Collection

Allowance - Diesel: In Column B, multiply Line 7 by the

rate printed on the return and enter the result in Column B.

Failure to attach a schedule for which there is a

corresponding line entry on the face of a return will result

Line 18: Collection Allowance - Diesel Local Option

in the assessment of an incomplete return penalty. All

Tax: In Column B, multiply the tax from Line 17 by the rate

required data must be presented in the same format and

printed on the return, and enter the result in Column B.

order as the schedules provided. If additional copies of

Line 19: Local Option Tax Not Entitled to Collection

schedules are necessary, photocopy as many copies as

Allowance - Diesel: In Column B, multiply the tax from

are needed to provide required information. A separate

Line 7 by the rate printed on the return, and enter the

schedule is required to be filed for each type of fuel

result in Column B.

product received or disbursed.

Line 20: Total Local Option Tax Due - Diesel: In

When preparing receipt and disbursement schedules,

Column B, subtract the amount on Line 18 from the

shaded columns do not require entries.

amount on Line 17. To the result, add the amount on Line

When reporting net gallons, if less than .50 gallons round

19 and enter in Column B.

down to nearest whole gallon; if .50 gallons or greater,

Line 21: Total Tax Due - Gasoline: Add the amount

round up to the nearest whole gallon.

from Line 12, Column A, to the amount on Line 16,

Column A and enter total.

Schedules of Receipts

Line 22: Total Tax Due - Diesel: Add the amount from

Line 12, Column B, to the amount on Line 20, Column B

The following schedule types will provide detail in support

and enter total.

of the amounts shown as receipts on the Wholesaler/

Line 23: Total Tax Due - Aviation: Enter the amount

Importer Fuel Tax Return. You, as the wholesaler, are

from Line 12, Column D.

required to report each receipt of gasoline on a

transaction-by-transaction basis. You are also required to

Line 24: Combined Gasoline, Diesel, and Aviation

report receipts of imported diesel fuel and blendable stock

Fuel Tax Due: Add the amounts from Line 21, Column A;

in detail on a transaction by transaction basis. Summary

Line 22, Column B; and Line 23, Column D and enter on

totals may be used to report receipts of tax-paid diesel

Line 24, page 2. Also enter total on Line 24, page 1 of the

product by supplier. Wholesalers are required to pay tax

return.

each month on the total taxable receipts of gasoline,

Lines 25 through 30 are found on page 1 of the

gasohol, undyed diesel, and aviation fuel received or

Wholesaler/Importer Fuel Tax Return.

blended during the reporting period covered by this return.

Line 25: Ultimate Vendor Credit: Enter the amount

Schedule Type/Product Type

from Schedule 12, Line 17.

Enter one of the following receipt schedule type numbers

together with the appropriate product type. A separate

Line 26: Credit Memos Issued by DOR: If you have

schedule type is required for each product type being

received a credit memorandum(s) from the Department

reported.

for overpayment of prior taxes, enter the total from such

memorandum(s) here.

1A. Gallons Received - Florida Tax Paid

Line 27: Tax Due with Return: Add the amounts on

1B. Gallons Received From Supplier For Export -

Lines 25 and 26; subtract the total from the amount on

Other State’s Taxes Paid

Line 24; and enter the result. Also enter the amount on

2A. Gallons Received - Tax Unpaid (Imports)

Line 30, if your return is filed on or before the due date.

2B. Total Product Received Or Blended - Florida

Line 28: Penalty: Payment of delinquent penalty is

Tax Unpaid

required with any return filed after the date the return is

due (normally the 20th of the month). If your return is late,

FEIN, Month/Year of Return, and Company Name

compute penalty as is indicated in the General

Enter the appropriate information on each schedule page

Instructions and enter total.

for the reporting wholesaler shown on the face of the tax

return.

Line 29: Interest: If your return is late, compute interest

as is indicated in the General Instructions and enter total.

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 10

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