Instructions for Filing
Local Government User of Diesel Fuel Tax Return
Florida Administrative Code
For Calendar Year
in Tax Information Publications (TIPs) that are updated
semiannually on January 1 and July 1 of each year and
Who must file?
posted online at
Licensed local government users must use this return
Supplemental Returns: If you must correct a previously
monthly to report acquisitions, inventory, and use of
filed fuel tax return or supporting schedule information,
gasoline, undyed diesel, dyed diesel, and biodiesel fuel.
please contact Return Reconciliation at 800-352-3671 to
This return is also used to report credits of tax-paid gasoline,
obtain specific supplemental return instructions and blank
undyed diesel, and biodiesel fuel used on the highway,
and to pay tax for the use of dyed diesel on the highway
Note: A supplemental return is any data reported to the
as defined under section (s.) 206.87(1) (a), (b), (c), and (d),
Florida Department of Revenue that adjusts or corrects
Florida Statutes (F.S.).
an original return. The values listed within a supplemental
Counties or municipalities that use fuel for both highway use
return must reflect the difference between the original and
as a mass transit system provider and as a local government
any previously filed supplemental return(s) and the corrected
user must have separate licenses for each function and
return. Corrections to understated gallons or additional
file separate returns. Fuel used by a Mass transit system
transactions not included on the original return must be
provider must be reported on the Mass Transit System
reported as positive values. Erroneously reported gallons or
Provider Fuel Tax Return (DR-309633). Fuel for county
overstated transactions included on the original return must
and municipal highway use must be filed on the Local
be reported as negative values.
Government User of Diesel Fuel Tax Return (DR-309634).
Tax and Credit Rates: The applicable tax and credit
A county or municipality that uses fuel for highway use may
rates are entered by the Department. The state tax rate
report that activity and school district activity on the same
on fuel and the county fuel tax rates imposed by counties
return if the FEIN for the county or municipality and school
as provided in ss. 206.41, 206.87, 206.9825, 212.05,
district are the same. If the school district has a different
and 212.08(4), F.S., are published annually in TIPs on the
FEIN, the school district must file a separate return.
Department’s website at
Return Due Date: Your tax return is due to the Department
Reporting of Biodiesel Product Types
on the 1st day of the month following the collection period.
Biodiesel (B100): Biodiesel and products labeled or
Returns filed electronically will be considered late if they are
marketed as biodiesel, including products known as “B100,”
not received by the Department or its agent on or before
that have not been blended with petroleum diesel, are
the 20th day of each month. If you do not file your return
included in the definition of diesel. These products are
electronically, it must be post-marked or hand-delivered
taxable at the diesel fuel rate when produced in or imported
to the Department on or before the 20th day of the month
into this state in the same manner as petroleum diesel.
following the collection month. If the 20th day is a Saturday,
Report unblended biodiesel as Product Type B00. Report
Sunday, state or federal holiday, electronic and paper returns
tax paid fuel on Schedule 1A, and carry the total gallons to
will be accepted as timely if filed on the next business day.
Part II, Line 2, Column D, F, or H. Report tax unpaid fuel on
Electronic Filing: File your Local Government User of
Schedule 2A, and carry the total gallons to Page 4, Part II,
Diesel Fuel Tax Return by using our on-line application.
Line 2, Column E, G, or I.
You may enroll to file electronically on our website at
Note: Municipalities, counties, and school districts that
produce biodiesel for sale must obtain a wholesalers
Payment Due Date: You must initiate your electronic
license and report inventory, production and sales on the
payment no later than 5:00 p.m., ET, on the business day
Wholesaler/Importer Fuel Tax Return (DR-309632).
prior to the 20th. You must send electronic payments on
Dyed Biodiesel (B100): Biodiesel dyed to the specifications
or before the initiation deadlines. (Check the Calendar of
of s. 206.8741, F.S., is exempt from diesel fuel tax. Report
Due Dates, Form DR-659.) Visit the Department’s website
dyed biodiesel as Product Type D00. Report tax unpaid
at for information on filing and
fuel on Schedule 2A, and carry the total gallons to Page 4,
paying taxes electronically.
Part II, Line 2, Column E, G, or I.
Late Returns: If your payment or return is late, a
Biodiesel Blends (167): A biodiesel blend is defined as
delinquency penalty of 10 percent of any tax due will be
undyed biodiesel blended with petroleum diesel (i.e., B05).
added for each month, or portion of a month, the return is
Report all biodiesel blends as undyed diesel fuel (Product
late. The maximum penalty is 50 percent and the minimum
Type 167). Report tax paid fuel on Schedule 1A, and carry
is $10, even if you file a tax return with no tax due. Florida
the total gallons to Page 4, Part II, Line 2, Columns D, F, and
law provides a floating interest rate for late payments of
H. Report tax unpaid fuel on Schedule 2A, and carry the
taxes due. Interest rates, including daily rates are published
total gallons to Page 4, Part II, Line 2, Column E, G, or I.