Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 13 of 15) in pdf

Column Instructions

Schedule Type Identifying Information

Schedule 5A - Diesel Gallons Delivered - All Taxes

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

Collected

the company that transports the product.

This schedule is used to report all disbursements of dyed

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

and undyed diesel fuel.

transport. Use one of the following:

Sales of undyed diesel and dyed diesel to other

B = Barge

wholesalers or to terminal suppliers may be summarized

BA = Book Adjustment (change in product type, e.g.,

by purchaser in lieu of reporting each transaction. To

gasoline to gasohol)

summarize by purchaser, enter the purchaser’s name and

PL = Pipeline

FEIN in Columns 6 and 7, enter “SUM” in Column 9 and

enter the total net gallons sold to that purchaser in

J = Truck

Column 10. All other columns may be left blank.

R = Rail

S = Ship

Sales of undyed diesel and dyed diesel to retailers and

end users may be summarized as a roll-up total of all

ST = Stock Transfer (Exchanges)

such sales during the month. To summarize by roll-up

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

total, enter “SUM” in Column 9 and enter the total net

location the product was transported from/to. There are

gallons of such sales in Column 10. All other columns

three options you may select from for reporting the point

may be left blank.

of origin or the point of destination.

This schedule is also used to show the disbursement of

Option 1. When origin or destination point is from or

alternative fuel reported as a receipt on Schedule 2B.

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

Only alternative fuels sold to out-of-state vehicles are

the IRS Terminal Code to identify the point of origin

reported. To summarize by roll-up total, enter “SUM” in

or destination, as appropriate.

Column 9 and enter the total net gallons of such sales or

alternative fuels in Column 10. All other columns may be

Option 2. When origin or destination point is from

left blank. The total from this schedule is carried to Page

or to a non-terminal (bulk storage) location within

3, Section II, Line 2 on the return.

Florida, use the DEP Facility Number to identify the

point of origin or destination, as appropriate. When

Schedule 5B - Gallons Delivered - State Tax Collected

the origin or destination is a location in Florida but is

(Gasoline/Aviation)

neither a terminal nor a facility required to be

Wholesalers who sell gasoline, gasohol or aviation fuel

registered with Department of Environmental

(jet fuel, aviation gasoline) to other terminal suppliers,

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

importers, or other wholesalers are required to complete

standard state abbreviation, “FL.”

and include this schedule listing in detail each

disbursement transaction for gasoline, gasohol, and

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

aviation fuel sold. Sales of aviation fuel to retail dealers,

terminal (bulk storage) location outside Florida, use

end users and ultimate consumers are also reported on

the standard state abbreviation to identify the point

this schedule. Wholesalers who use gasoline or gasohol

of origin or destination, as appropriate, if the point of

to fuel their own vehicles are required to report the gallons

origin or destination is within the U.S. or a U.S.

used in their company owned vehicles on Schedule 11

protectorate; all other non-U.S. points use “ZZ.”

(DR-309641).

Column (5): Not used for Florida reporting purposes.

Gasoline to be Blended with Alcohol - The gallons of

gasoline being blended with alcohol will be shown as an

Column (6) & (7): Sold to/Purchaser’s Name/FEIN -

internal disbursement/exchange of product from/to the

Enter the name and FEIN of the company the product was

reporting wholesaler of product type 65 on Schedule 5B.

sold to.

This transfer permits the reporting wholesaler to convert

Column (8): Date Shipped - Enter the date the product

the gasoline to gasohol for inventory reporting purposes.

was shipped.

The gallons of gasoline being blended with alcohol will, at

the same time, be reported as a receipt of gasohol

Column (9): Document Number - Enter the identifying

(product type 124) on Schedule 1A.

number from the carrier bill of lading or the terminal

manifest.

Aviation Fuel Converted for Highway Use - Schedule

5B is used by the wholesaler to report aviation gasoline

Column (10): Net Gallons - Enter the net amount of

being converted to highway use. The fuel, when

whole gallons disbursed. Provide a grand total for Column

converted, is subject to the full state fuel tax rate. The

10 on the last page for each schedule type/product type.

reporting wholesaler converting the aviation fuel for

Carry the total forward to Page 3, Section II, and enter on

highway use is required to remit the state fuel tax when

the line matching the appropriate schedule type total.

the fuel is converted and reported as a receipt on

Column (11) & (12): Not required for Florida reporting

Schedule 2B.

purposes.

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 13

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