Instructions For Form Dr-309637n - Objection To Address-Jurisdiction Database For Local Communications Services Tax And Local Insurance Premium Tax Service Address Assignment

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DR-309637N
Instructions for Filing Petroleum
R. 01/15
Carrier Information Return
Rule 12B-5.150
Florida Administrative Code
Effective 01/15
For Calendar Year
2015
General Information
Note: A supplemental return is any data reported to the
Florida Department of Revenue that adjusts or corrects
Who Must File? All common, contract, and private carriers
an original return. The values listed within a supplemental
who transport petroleum products by truck, rail, pipeline,
return must reflect the difference between the original and
barge, ship, or other conveyance are required to complete
any previously filed supplemental return(s) and the corrected
and file this return each month.
return. Corrections to understated gallons or additional
transactions not included on the original return must be
This provides the state with a complete record of all
reported as positive values. Erroneously reported gallons or
petroleum and biofuel products moved by truck, rail,
overstated transactions included on the original return must
pipeline, barge, ship, or other conveyance. Do not use
be reported as negative values.
this return to report tax due. It provides the state with an
independent source of information used to verify reported
Reporting of Kerosene, Biodiesel, and Ethanol Product
transactions.
Types
Each transport of petroleum product having an origination
Undyed Kerosene – Undyed kerosene is taxable at the
or destination point in Florida is on Schedule 14. The
aviation fuel tax rate at the time it is removed from the
information listed on this schedule will be used by the
terminal rack. Report all grades of undyed kerosene (except
Department to verify the receipts and disbursements of fuel
jet fuel) as Product Type 142. Include totals from the
products reported on the following returns:
receipts and disbursements schedules on your tax return in
Column D with jet fuel and aviation gasoline.
Terminal Supplier Fuel Tax Return
Dyed Kerosene – Kerosene dyed to the specifications
Terminal Operator Information Return
of section (s.) 206.8741, Florida Statutes (F.S.), is
exempt from aviation fuel tax. Report dyed kerosene as
Wholesaler/Importer Fuel Tax Return
Product Type 072. Include totals from the receipts and
Exporter Fuel Tax Return
disbursements schedules for Product Type 072 on the tax
return in Column C with dyed diesel products and dyed
Blender Fuel Tax Return
biodiesel.
Mass Transit System Provider Fuel Tax Return
Biodiesel (B100) – Except for local governments who
produce biodiesel for self-consumption, biodiesel
Local Government User of Diesel Fuel Tax Return
manufacturers must be licensed and file returns as
The data collected on Schedule 14 is summarized and used
wholesalers. Any person importing untaxed biodiesel must
to complete the return.
be licensed as an importer. Licensed terminal suppliers
meet the licensing requirements to manufacture or import
Electronic Filing: Petroleum Carriers are required to file
biodiesel, and report their biodiesel imports or production on
electronically. Florida law imposes a monthly penalty
the terminal supplier return. Biodiesel is defined as diesel
of $5,000 for failing to file electronically. Enroll to file
and products labeled or marketed as biodiesel, including
electronically using our website at
products known as “B100,” that have not been blended
Return Due Date: Your return and schedules are due to
with petroleum diesel. These products are taxable at the
the Department on the 1st day of the month following the
diesel fuel rate when produced in or imported into Florida in
collection period. Your electronic return will be considered
the same manner as petroleum diesel. Report unblended
late if it is not received by the Department or its agent on
biodiesel as Product Type B00, and include it on your tax
or before the 20th day of each month. If the 20th day is
return in Column B with undyed petroleum diesel.
a Saturday, Sunday, or state or federal holiday, returns
Dyed Biodiesel (B100) – Biodiesel dyed to the
will be accepted as timely if you initiate your filing on the
specifications of s. 206.8741, F.S., is exempt from diesel fuel
next business day. You must file your return using the
tax. Report dyed biodiesel as Product Type D00. Include
Department’s motor fuel tax web application.
totals from the receipts and disbursements schedules
on your tax return in Column C, with the totals of dyed
Penalty: If you do not file a complete return, including all
petroleum diesel products and dyed kerosene.
schedules, a $200 penalty will be assessed.
Biodiesel Blends (167) – A biodiesel blend is defined as
Supplemental Returns: If you must correct a previously
undyed biodiesel blended with petroleum diesel (i.e., B05).
filed fuel tax return or supporting schedule information,
Report all biodiesel blends as undyed diesel fuel (Product
please contact Return Reconciliation at 800-352-3671 to
Type 167), and include them on your tax return in Column B
obtain specific supplemental return instructions and blank
with pure undyed petroleum diesel and pure undyed biodiesel.
forms.

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