Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 12 of 15) in pdf

All persons, not otherwise licensed, who are engaged in

and ending inventories, except when the alternative fuel is

the activity of blending gasoline, gasohol, diesel, or

sold for on-road use and placed into an out-of-state

aviation fuel with any other product, where the end

registered motor vehicle. In those cases, report as

product may be used to propel a vehicle, vessel, or

receipts, the total number of gallons of alternative fuel

aircraft, must be licensed as a blender and submit

sold for the month for on-road use. A single line summary

Schedule 2B with their Blender Fuel Tax Return.

total may be reported for the collection period. Alternative

fuel is reported on Schedule 2B separately by product

Schedule 1B - Gallons Received from Supplier for

type 224 and is summarized and reported with undyed

Export - Other State’s Taxes Paid

diesel fuel product on Page 3, Section I, Column B, Line 4

This schedule is used by the wholesaler to report the

of the return.

gallons of gasoline, gasohol, undyed diesel, and aviation

fuel received by the wholesaler from a terminal supplier

To report the receipt of alcohol that is blended with

where the terminal supplier charged and collected from

gasoline to make gasohol, the receipt of other blend

the wholesaler the other state’s fuel tax based on the state

stocks as noted above, the conversion of aviation fuel to

to which the wholesaler purchased the fuel for export. The

highway use, or the receipt of alternative fuel sold to out-

schedule must be completed in detail, listing each receipt

of-state vehicles, report a roll-up total for the month using

of exported fuel. The total from this schedule is carried to

Schedule 2B with the appropriate product code. Enter

Page 3, Section I, Line 2 of the return.

“BA” in Column 3, “SUM” in Column 8, and the total net

gallons blended, converted or sold in Column 9. All other

Schedule 2A - Gallons Received - Tax Unpaid

columns are left blank.

(Imports)

Wholesalers will use this schedule to report receipts of

untaxed gasoline, gasohol, undyed diesel, dyed diesel,

Schedules of Disbursements

biodiesel, or aviation fuel. Wholesalers are required to

include this schedule with their Wholesaler/Importer Fuel

Tax Return. The schedule must be completed in detail

The following schedule types, when completed by your

listing each receipt and the total carried to Page 3,

firm, provide detail in support of the amounts shown as

Section I, Line 3 of the return.

disbursements on the Wholesaler/Importer Fuel Tax

Return. The requirement for reporting each disbursement

Schedule 2B - Total Product Received or Blended -

of petroleum product is dependent on whether the sale is

Florida Tax Unpaid

to a terminal supplier, another wholesaler, or end user/

Wholesalers who add untaxed blend stocks or acquire

ultimate consumer. Please review the disbursement

untaxed highway fuels, such as alcohol, natural gasoline,

schedule types defined below for information on the level

toluene, benzine, waste oil, kerosene, biodiesel, etc., to

of detail required for reporting disbursements of gasoline,

increase the volume of motor fuel, diesel fuel or aviation

gasohol, diesel, and aviation product.

fuel must report the receipt of untaxed blendstocks on

Schedule 2B.

Schedule Type/Product Type

Enter one of the following disbursement schedule type

This schedule may also be used by the wholesaler to

numbers together with the appropriate product type. A

report internal receipts of aviation gasoline or aviation jet

separate schedule type is required for each product type

fuel which has been converted from an aviation product

being reported.

type to another taxable product type [e.g. aviation gasoline

(product type 125) to highway use gasoline (product type

5A. Diesel Gallons Delivered - All Taxes Collected

65)].

(State and Local)

Conversion of Aviation Gasoline for Highway Use

5B. Gallons Delivered - State Tax Collected

The gallons of aviation gasoline converted are shown as

(Gasoline/Aviation)

an internal disbursement/exchange of product type 125,

7A. Gallons Exported by Other Than Bulk Transfer

on Schedule 5B. The transfer permits the reporting

wholesaler to convert the aviation gasoline to gasoline for

7B. Gallons Exported - Other State’s Tax Paid to

inventory reporting purposes. The gallons of aviation

Supplier

gasoline converted to gasoline will, at the same time, be

Gallons Delivered to U.S. Government - Tax

reported as a receipt of gasoline (product type 65) on

Exempt (500 Gallons or Greater)

Schedule 2B. The ultimate sale by the wholesaler of the

converted product will be reported as gasoline product

10. Gallons of Undyed Diesel/Jet Fuel Delivered to

and the total gallons will be reported on Schedule 11 (in

Other Tax-exempt Entities

cases of sales to retail stations and end users) or

Schedule 5B (in cases of sales to wholesalers).

FEIN, Month/Year of Return, and Company Name

Alternative Fuel (Natural Gas, Propane, etc.)

Enter the appropriate information on each schedule page

Wholesalers engaged in making sales of alternative fuel

for the reporting wholesaler shown on the face of the tax

are not required to report receipts or disbursements of

return.

alternative fuel and are not required to report beginning

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 12

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