Instructions For Form Dr-309637n - Objection To Address-Jurisdiction Database For Local Communications Services Tax And Local Insurance Premium Tax Service Address Assignment Page 2
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4DR-309637N
R. 01/15
Page 2
Column Instructions
Dyed Biodiesel Blends (227) – A dyed biodiesel blend is
defined as dyed biodiesel blended with dyed petroleum
Columns (1) and (2): Person Hiring the Carrier
diesel (i.e., D05). Dyed biodiesel blends must be dyed to the
(Consignor) – Enter the name and FEIN of the company that
specifications of s. 206.8741, F.S., to be exempt from diesel
hired the carrier.
fuel tax. Report dyed biodiesel blends as Product Type
227. Include totals from the receipts and disbursements
Columns (3) and (4): Seller (If known) – Enter the name and
schedules on your tax return in Column C, with the totals of
FEIN of the company from whom you received the fuel at the
dyed petroleum and dyed kerosene products.
terminal or other point of origin.
Ethanol Blends – Ethanol blends are taxable products
Column (5): Mode of Transport – Enter one of the following:
resulting from a blend of gasoline and ethanol to create a
B = Barge
fuel grade ethanol. Fuel grade ethanol is defined as ethanol
blended with at least 1.97 percent gasoline by volume to
PL = Pipeline
render the product unsuitable for human consumption.
J = Truck
Note: Report denatured ethanol as Product Type E00 on
R = Rail
the tax return in Column A with gasoline and gasohol.
S = Ship (Great Lakes or ocean marine vessel)
Gasohol (124) – “Gasohol” means a mixture of gasoline
blended with ethanol and includes what is commonly known
(If reporting by summary or roll-up totals, see instructions
and sold as ethanol blended fuel, which contains not more
below.)
than ninety-one percent (91%) gasoline by volume, and the
Column (6): Do not enter a value (origin) in Column 6.
ethanol content must not be less than nine percent (9%) by
Instead, enter the Terminal Code/Origin in the header of the
volume. Report gasohol as Product Type 124, and include
schedule.
it on your tax return in Column A with gasoline.
Column (7), (8), (9): Delivered to (Consignee) – Enter the
Schedule 14 Instructions
name, address, and FEIN of the final delivery point. There are
Schedule 14 provides detail of each delivery of fuel product
three options for reporting the delivery address in Column 8.
transported on behalf of other companies or where the
Option 1. When the destination is a terminal (either inside
carrier is the owner of the fuel transported. Before entering
or outside Florida), use the IRS Terminal Code to identify the
the information requested in Columns 1 through 13, you
point of destination.
should organize your records as follows:
Option 2. When the destination is a non-terminal (bulk
1. Schedule 14A – Gallons Loaded at a Florida Terminal or
storage) location within Florida, use the DEP facility number to
Bulk Plant and Delivered to Another State
identify the point of destination. If the destination is a location
2. Schedule 14B – Gallons Loaded at an Out-of-State
in Florida, but is neither a terminal nor a facility required to
Facility or Bulk Plant and Delivered in Florida
be registered with the DEP (such as a portable storage tank),
use the standard state abbreviation, “FL.”
3. Schedule 14C – Gallons Loaded at a Florida Terminal or
Bulk Plant and Delivered in Florida
Option 3. When the destination is a non-terminal (bulk
storage) location outside of Florida, use the standard state
You must file a separate schedule for each product and
abbreviation to identify the point of destination if the point of
terminal code/origin where fuel is loaded. Enter the
destination is within the U.S. or a U.S. protectorate; all other
schedule type, product type, and the terminal code/origin
non-U.S. points use “ZZ.”
in the header portion of each schedule. There are three
options for point of origin:
Column (10): Date Delivered – Enter the delivery date of
the fuel product (MMDDYY).
Option 1. When the origin is a terminal (either inside or
outside Florida), use the Internal Revenue Service (IRS)
Column (11): Document Number –
terminal code to identify the point of origin.
• Enter the identifying number from the manifest issued at
Option 2. When the origin is a non-terminal (bulk storage)
the terminal if the product was removed over the rack.
location within Florida, use the Florida Department of
If a manifest was not issued by the terminal, use the
Environmental Protection (DEP) facility number to identify
identifying number from the manifest issued by the seller.
the point of origin. If the origin is a location in Florida, but
• Enter the pipeline ticket number if the product was moved
is neither a terminal nor a facility required to be registered
by pipeline.
with the DEP (such as a railroad car, barge, or other portable
storage tank), use the standard state abbreviation, “FL.”
• Enter the voyage number if the product was moved by
ship or barge.
Option 3. When the origin is a non-terminal (bulk storage)
location outside Florida, use the standard state abbreviation to
• Enter the invoice number if the product was not shipped
identify the point of origin if the point of origin is within the U.S.
from one location to another but placed directly into a
or a U.S. protectorate; all other non-U.S. points use “ZZ.”
supply tank of a motor vehicle or mobile tank.
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