Form Dr 309632 - Wholesaler/importer Fuel Tax Return (Page 9 of 15) in pdf

Electronic Funds Transfer (EFT): Any taxpayer who

should reflect the total number of gallons of gasoline,

paid more than $30,000 in fuel taxes, which include all

gasohol, undyed diesel, dyed diesel, and aviation fuel

taxes imposed under Chapters 206; 212, Part II; and 336,

receipts for the month. This total will also include receipts

Florida Statutes, between July 1, 2001 and June 30, 2002,

of aviation gasoline converted to highway use, and

will be required to remit taxes by EFT. For additional

receipts of undyed kerosene previously taxed as aviation

information regarding EFT requirements, please contact

jet fuel, which is blended with diesel fuel for highway use.

the Electronic Funds Transfer Program, P.O. Box 5885,

Line 3: Disbursements: The gallons required to be

Tallahassee, Florida 32314-5885, or call 800-352-3671

reported on this line should reflect the total number of

(in Florida only) or 850-488-6800.

gallons of gasoline, gasohol, undyed diesel, dyed diesel,

For EFT taxpayers, the Department must receive your

blended products, and aviation fuel disbursed or sold

EFT authorization by 5:00 p.m., ET, on the 19th day of the

during the month and should agree with the total from

month following the month in which transfer, exchange,

Page 3, Section II, Line 8 of this return. This is the total of

loan, sale, use, or blending transactions occur. If the 19th

detail information provided in Schedules 5A, 5B, 7A, 7B,

falls on a Saturday, Sunday, or state or federal holiday, the

8,10, and 11.

EFT authorization must be received by 5:00 p.m., ET, on

Line 4: Transfers: Not used by wholesalers.

the work day prior to the Saturday, Sunday, or state or

federal holiday. Remember: Your account is debited on

Line 5: Gains or (Loss): Enter the number of gallons

the banking day following your call.

resulting from temperature gains or losses for each

product sold. This is for inventory reconciliation only. The

Amended Returns: If you must amend a previously filed

tax is computed on net whole gallons.

fuel tax return or supporting schedule information, please

contact the Returns Reconciliation Section at

Line 6: Ending Physical Inventory: The totals for each

850-487-3817 to obtain specific amended return

product in storage must agree with the actual physical

instructions and blank forms.

inventory on hand at the end of the month.

Line 7: Net Taxable Gallons: The gallons required to be

Line-by-Line Instructions

reported on this line should be brought forward from Page

3, Section I, Line 5.

Lines 1 through 24 are found on Page 2 of the

State Tax Calculations

Wholesaler/Importer Fuel Tax Return.

Do not make entries in shaded areas.

Line 8: Gasoline and Diesel: Multiply the gallons

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

entered on Line 7, Columns A and B by the rate printed

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

on the return and enter result in the appropriate column.

round up to the nearest whole gallon.

Line 9: Aviation: Multiply the gallons entered on Line 7,

Line 1: Beginning Physical Inventory: Report the

Column D by the rate printed on the return and enter total.

actual beginning inventory of gasoline and gasohol in

Line 10: Collection Allowance - Gasoline and

Column A; undyed diesel, including biodiesel products,

Aviation: Multiply the tax due on gasoline from Line 8,

fuel in Column B; dyed diesel fuel in Column C; and

Column A by the rate printed on the return and enter in

aviation fuel in Column D. The amount entered in Column

Column A. Multiply the tax due on aviation fuel from Line

A should agree with the amount shown on Line 6 from the

9, Column D by the rate printed on the return and enter in

previous month’s report. The amount entered in Column

Column D.

C should be the actual number of gallons of dyed diesel

fuel in inventory at the beginning of this month.

Line 11: Collection Allowance - Diesel: Multiply the tax

due on undyed diesel from Line 8, Column B by the rate

Note: Chapter 206, Florida Statutes, defines all undyed

printed on the return and enter total.

kerosene, or diesel #1 as an aviation fuel, subject to the

aviation fuel tax. Any undyed kerosene, diesel #1, jet fuel,

Line 12: Net State Tax Due: For gasoline or gasohol,

or similar product will be subject to aviation fuel tax when

(Column A) subtract Line 10 from Line 8 and enter the

removed from storage through the terminal rack or upon

result in Column A. For undyed diesel fuel, (Column B)

import into Florida.

subtract Line 11 from Line 8 and enter in Column B. For

aviation fuel, (Column D) subtract Line 10 from Line 9 and

Do not include inventories of fuel stored at retail service

enter in Column D.

stations in the beginning or ending inventories on the tax

return. The local option taxes reportable on Schedule 11

Line 13: Local Option Tax Entitled to Collection

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

Allowance - Gasoline: Enter the total amount of tax from

retail dealers, resellers, and end users.

Schedule 11, Column C.

Line 2: Receipts: The gallons required to be reported on

Line 14: Collection Allowance - Gasoline Local Option

this line should agree with the total from Page 3, Section I,

Tax: Multiply Line 13 by the rate printed on the return and

Line 6 of this return, which is the total of detail information

enter in Column A.

provided in Schedules 1A, 1B, 2A, and 2B. This amount

Form Dr 309632 - Wholesaler/importer Fuel Tax Return Page 9

Related Articles

Related forms

Related Categories