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

The total from this schedule for undyed diesel (product

of 500 gallons or more per delivery; export tax-paid fuel;

type 167) is carried to Page 3, Section II, Column B, Line

sell jet fuel (kerosene -product type 130) converted to

7 of the return.

home heating fuel in quantities of 5 gallons or less; deliver

kerosene to residential addresses for home heating;

The total from this schedule for jet fuel (product type 130)

deliver to retail dealers for home heating where the retail

sold for home heating fuel is carried to Page 3, Section II,

dealer is not capable of fueling vehicles with kerosene

Column D, Line 7 of the return.

from exempt storage tanks; or convert and sell aviation

Schedule 10 transactions qualify for tax credit. Record the

gasoline or jet fuel for use to propel vehicles are required

Schedule 10 product type totals on the Ultimate Vendor

to complete and include this schedule with their

Credit Schedule (Schedule 12) and calculate the credit for

Wholesaler/Importer Fuel Tax Return in order to claim a

taxes previously paid on the gallons of fuel reported on

credit for the reported transactions that are either tax-

Schedule 10.

exempt, in the case of jet fuel converted to home heating,

or taxable at a greater rate, in the case of aviation fuel

Other Schedules

(aviation gasoline, jet fuel) converted to highway use.

The total from this schedule is carried to Line 25 on the

Schedule 11 - Gallons Delivered to Retail Locations

face of the return.

and End Users - Local Option Tax Collected

The Ultimate Vendor Credit is claimed using Schedule 12

Wholesalers who sell gasoline or gasohol to retail dealers,

and is supported by schedules as referenced in Lines 1

to the end users of such fuel, or who use to fuel their own

through 4 of Schedule 12. Schedule 12 allows the

vehicles must complete the schedule. The total from this

wholesaler to claim an offsetting credit against either tax

schedule is carried to Page 3, Section II, Line 1 of the

previously paid or their reported tax liability for taxable

return.

disbursements of gasoline and taxable Schedule 2A

receipt transactions occurring during the same reporting

A separate Schedule 11 is required to be prepared for

month. The wholesaler may claim a credit in lieu of

each product type (e.g., gasoline and/or gasohol) sold to

requiring the reporting dealer to seek a separate refund of

end users and retail stations.

the tax through the application process. Effective January

The total gallons are reported in Column A based on the

1, 2000, the Department will pay interest on refunds of

county where the end user or retail dealer is located.

this tax if the refund has not been paid or credited within

Schedule 11, Column B provides the portion of the total

90 days of receipt of a complete application for refund. A

county local option levy entitled to collection allowance.

complete application will contain documentation

Multiply Column A gallons by the appropriate Column B

establishing the overpayment. Interest paid by the

rate and enter the result in Column C for the appropriate

Department will be computed beginning on the 91st day

county. Column D provides the portion of the county local

based upon a statutory floating interest rate that may not

option levy not entitled to a collection allowance. Multiply

exceed 11%. The interest provisions do not apply for

Column A gallons by the Column D rate and enter the

refund applications filed prior to January 1, 2000, unless

result in Column E for the appropriate county. Total all

the claim is still pending as of July 1, 2000.

individual Column C entries and carry total to the bottom

Schedule 12 also allows the reporting wholesaler to claim

of Schedule 11 and to Line 13, Column A on Page 2 of

a credit for aviation fuel tax paid either to their Florida

the return. Total all individual Column E entries and carry

supplier, at the time of purchase, or self-accrued on

total to the bottom of Schedule 11 and to Line 15, Column

imported undyed kerosene for aviation fuel converted to

A, Page 2 of the return.

highway use.

NOTE: The local option taxes reportable on Schedule 11

Line 5, by column, is a summary of the line item

are due at the time of sale, delivery, or consignment to

information required for each product type.

retail dealers, resellers, and end users.

The calculations for Lines 6 through 15 allow the reporting

Schedule 12 - Ultimate Vendor Credits

wholesaler to calculate the net tax credit taken against

Wholesalers who sell undyed diesel fuel to farmers for

Line 24, Combined Net Tax Due after all collection

agricultural purposes; sell gasoline, gasohol, undyed

allowances for state and local option taxes have been

diesel, or aviation fuel to the U.S. government in quantities

subtracted.

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 15

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