Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 11 of 15) in pdf

Column Instructions

Schedule Type Identifying Information

Schedule 1A. - Gallons Received - Florida Tax Paid

Column (1) & (2): Carrier - Enter the name and FEIN of

This schedule is used to report receipts of tax paid fuel.

the company that transports the product.

List the receipt of all fuel on which Florida tax was

Column (3): Mode of Transport - Enter the mode of

charged at the time of purchase.

transport. Use one of the following:

The schedule must be completed in detail listing each

B = Barge

purchase of gasoline and gasohol. Purchases of undyed

BA = Book Adjustment (Blending of Fuel)

diesel and aviation fuels may be summarized by supplier

J = Truck

(seller). To summarize by supplier (seller), enter the

seller’s name and FEIN in Columns 5 and 6, enter “SUM”

PL = Pipeline

in Column 8, and enter the total net gallons sold to that

R = Rail

purchaser in Column 9. All other columns are left blank.

S = Ship

The total from this schedule is carried to Page 3, Section

ST = Stock Transfer (Exchanges)

I, Line 1 of the return.

Column (4): Point Of Origin/Destination - Enter the

Blending - Gasohol

location the product was transported from/to. There are

Wholesalers who blend alcohol (or other blend stock) with

three options you may select from for reporting the point

gasoline to produce gasohol are required to list the

of origin or the point of destination.

gallons of alcohol being blended on Schedule 2B. Product

Option 1. When origin or destination point is from or

type 124 will be used to identify the gallons of alcohol

to a terminal (either inside or outside of Florida), use

being blended. The gallons of gasoline being blended

the IRS Terminal Code to identify the point of origin

with alcohol will be shown as a product type 65 internal

or destination, as appropriate.

disbursement/exchange of product from/to the reporting

wholesaler on Schedule 5B. This transfer permits the

Option 2. When origin or destination point is from or

reporting wholesaler to convert the state tax paid gasoline

to a non-terminal (bulk storage) location within

to gasohol for inventory reporting purposes. The gallons of

Florida, use the DEP Facility Number to identify the

gasoline being blended with alcohol will, at the same time,

point of origin or destination, as appropriate. When

be shown as a receipt of gasohol (product type 124) on

the origin or destination is a location in Florida but is

Schedule 1A. To report the receipt of gasohol by blending

neither a terminal nor a facility required to be

tax paid gasoline, report a roll-up total for the month by

registered with Department of Environmental

entering “BA” in Column 3, “SUM” in Column 8, and the

Protection (such as a portable storage tank), use the

total net gallons of gasoline converted to gasohol in

standard state abbreviation, “FL.”

Column 9. (This amount will equal the internal conversion

Option 3. When origin or destination point is a non-

disbursement reported on Schedule 5B.) All other

terminal (bulk storage) location outside Florida, use

columns are left blank.

the standard state abbreviation to identify the point

In the case of gasohol, the ultimate sale by the wholesaler

of origin or destination, if the point of origin or

of the blended product will be reflected as gasohol

destination is within the U.S. or a U.S. protectorate;

product with the combined total gallons of alcohol and

all other non-U.S. points use “ZZ.”

gasoline product created from the blending process

Column (5) & (6): Acquired From/Seller’s Name/FEIN -

reported on Schedule 11 (in the case of sales to retailers

Enter the name and FEIN of the company the product was

or end users) or Schedule 5B (in the case of fuel sold to

acquired from.

other wholesalers for resale).

Column (7): Date Received - Enter the date the product

Blending - Diesel

was received.

Wholesalers who blend any product (undyed kerosene

taxed as jet fuel, undyed kerosene, waste oil, etc.) with

Column (8): Document Number - Enter the identifying

undyed diesel fuel to expand the gallons of diesel fuel

number from the manifest issued at the terminal when

available for sale or use are required to list the gallons of

product is removed over the rack. In the case of pipeline

product being blended with the diesel fuel using Schedule

or barge movements, use the pipeline or barge ticket

2B. Product type 167 is used to identify those gallons

number.

being added to the undyed diesel fuel product. Since the

Column (9): Net Gallons - Enter the net amount of whole

blending of jet fuel, undyed kerosene, waste oil, etc. with

gallons received. Provide a grand total for Column 9 on

undyed diesel does not change the product from undyed

the last page for each schedule type/product type

diesel, as is the case with gasoline blended with alcohol,

schedule. Carry the total of all fuel receipt schedules

no internal transfer of diesel is required as described in

forward to Page 3, Section I, and enter on the line

the previous paragraph for gasoline blended with alcohol.

matching the appropriate schedule type total.

Column (10) & (11): Not required for Florida reporting

purposes.

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 11

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