Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Instructions for Filing

Rule 12B-5.150

Terminal Supplier Fuel Tax Return

Florida Administrative Code

Effective 01/15

For Calendar Year

2015

General Information

Your electronic return must be submitted by electronic

data interchange, as provided in the Florida Department

What’s New?

of Revenue Motor Fuels EDI Technical Implementation

Alternative Fuel – Beginning January 1, 2014, alternative

Guide. This guide is available on our website at

fuel dealers are no longer required to report and collect tax

on alternative fuel placed into an out-of-state registered

Upon receipt of your electronic file the Department will

vehicle for on-road use. Instead, retailers of natural gas are

provide three documents on Secure Net:

required to register with the Department. A “natural gas fuel

•

File Receipt

retailer” is anyone who sells, produces, or refines liquefied

petroleum gas products, compressed natural gas products,

•

997 Functional Acknowledgement

or a combination of the two for use in a motor vehicle.

•

Manifest

Who Must File? - Terminal suppliers with facilities in

File Receipt will be provided immediately and notify you

Florida who transfer, exchange, loan, sell, or blend gasoline,

that your file has been uploaded into Secure Net.

gasohol, denatured ethanol, diesel, or aviation fuel and

997 Functional Acknowledgement will be provided

terminal suppliers with facilities outside Florida who sell fuel

within 24 to 48 hours of receipt of your file. This document

destined for sale or use in Florida.

provides confirmation that we were able to process your file

Generally, terminal suppliers are those fuel tax licensees

and the file passed all EDI translation checks.

who import gasoline, gasohol, denatured ethanol, diesel,

Manifest will be available within 24 hours of the 997

or aviation fuel into Florida by vessel or pipeline; who place

Functional Acknowledgment. This document provides a

fuel products into storage at a terminal registered under s.

detailed list of exceptions that were discovered during

4101 of the Internal Revenue Code; and sell fuel through the

the review of your receipt and disbursement schedules.

loading rack at such terminal to their customers.

Exceptions are listed as compliance notices or critical errors.

Terminal suppliers may:

Return Due Date: Your tax return is due to the Department

on the 1st day of the month following the collection period.

Receive fuel from, or exchange fuel with, other terminal

Returns filed electronically will be considered late if they are

suppliers above the rack.

not received by the Department or its agent on or before the

Sell fuel to wholesalers.

20th day of each month. If the Department has issued you a

Sell fuel to licensed wholesalers, wholesalers who

waiver from filing electronically, your return must be post-

marked or hand-delivered to the Department on or before

import or export, or exporters.

the 20th day of the month following the collection period. If

Export fuel direct from the terminal.

the 20th day is a Saturday, Sunday, state or federal holiday,

Sell fuel to retail dealers or end-users.

electronic and paper returns will be accepted as timely if

filed on the next business day.

Sell fuel to the U.S. Government.

Payment Due Date: You must initiate your electronic

Sell fuel to farmers and commercial fishermen.

payment no later than 5:00 p.m., ET, on the business day

Blend products at the loading rack where the blended

prior to the 20th. You must send electronic payments on

product is used to propel a vehicle, vessel, or aircraft.

or before the initiation deadlines. (Check the Calendar of

Due Dates, Form DR-659.) Visit the Department’s website

Terminal suppliers can import tax-free gasoline, gasohol,

at for information on filing and

denatured ethanol, diesel, or aviation fuel products by vessel

paying taxes electronically.

or pipeline; place the tax-free fuel in storage at a terminal;

Late Returns: If your payment or return is late, no

and collect state taxes as the fuel is removed through

the loading rack. Terminal suppliers must not collect

collection allowance is authorized. In addition to all other

county taxes above the minimum on gasoline, gasohol, or

penalties, a delinquency penalty of 10 percent of any tax

denatured ethanol sold, except on sales to retail dealers

due will be added for each month, or portion of a month,

or end-users. A terminal supplier must have a pollutants

the return is late. The maximum penalty is 50 percent and

license to conduct business in Florida.

the minimum is $10, even if you file a tax return with no

tax due. Florida law provides a floating interest rate for late

File and Pay Electronically: Terminal suppliers are

payments of taxes due. Interest rates, including daily rates

required to file and pay electronically. In addition to all other

are published in Tax Information Publications (TIPs) that

penalties, Florida law imposes a monthly penalty of $5,000

are updated semiannually on January 1 and July 1 of each

for failing to file and pay electronically. Enroll to file and pay

year and posted online at

electronically on our website at

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015

Related Articles

Related forms

Related Categories