Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 10

Blending – Gasohol

Carry the total from this schedule to Page 5, Section II, Line 8

Use this schedule to show the internal transfer/disbursement

of the return.

(BA) of gallons from gasoline inventory if you are blending

Schedule 7B – Gallons Exported by Supplier – Tax

alcohol or other blend stock with gasoline (Product Type

Self-accrued for Another State

065) to produce gasohol.

Use this schedule if you export gasoline, undyed diesel,

Blending and Converting – Diesel

undyed biodiesel, or aviation fuel; self-accrue tax at a rate

If you convert or blend a product (listed in the Product Type

imposed by another state; and remit the tax directly to that

Table) above the rack to increase your inventory of undyed

state. Complete this schedule in detail listing each export. A

diesel fuel, you must use this schedule to show an internal

copy of the state of export’s tax return is required to support

transfer/disbursement (BA) of the gallons of the listed

the gallons of fuel reported as exported on Schedule 7B.

product. See instructions for Schedule 2B for reporting the

Carry the total from this schedule to Page 5, Section II, Line 9

receipt of listed products.

of the return.

Converting Aviation Jet Fuel/Kerosene to Dyed Diesel

Schedule 7C – Gallons Delivered/Placed into Bonded

Use this schedule to report the gallons of dyed aviation jet fuel

Storage (Aviation Fuel Only)

or dyed kerosene converted from your inventory of undyed

Use this schedule if you sell aviation fuel placed in storage

aviation jet fuel (Product Type 130) or undyed kerosene

under the care, custody, and control of the United States

(Product Type 142) by injection of dye at the rack during the

Customs Service (bonded fuel). Complete this schedule in

reporting period. The gallons of undyed aviation jet fuel and

detail for each disbursement.

undyed kerosene converted to dyed product are reported as a

disbursement on this schedule with your FEIN as the purchaser.

Carry the total from this schedule to Page 5, Section II,

This adjustment will reduce your inventory of undyed product.

Line 10 of the return.

Report corresponding receipts of dyed kerosene (Product

Schedule 7D – Gallons Exported by Supplier through Bulk

Type 072) on Schedule 2A with your FEIN as the seller. Report

Transfer

the mode of transportation on both schedules as BA for Book

Adjustment. The document number for both receipts and

Use this schedule if you export gasoline, gasohol, denatured

disbursements will be the new product type.

ethanol, diesel, biodiesel, or aviation fuel exclusively by

vessel or pipeline. Complete this schedule in detail for each

Carry the total from this schedule to Page 5, Section II, Line 5

disbursement. Do not include fuel sold where tax is collected

of the return.

for another state.

Schedule 6B – Gallons Delivered – Florida – Tax Unpaid

(Dyed Diesel Only)

Carry the total from this schedule to Page 5, Section II,

Line 11 of the return.

Use this schedule to report sales of dyed diesel fuel,

dyed biodiesel, or dyed kerosene; and provide summary

Schedule 8 – Gallons Delivered to U.S. Government – Tax

information by purchaser’s name and FEIN. To summarize

Exempt (500 Gallons or More)

by purchaser, enter the purchaser’s name and FEIN in

Use this schedule if you sell gasoline, gasohol, denatured

Columns 6 and 7, enter “SUM” in Column 9, and enter the

ethanol, diesel, biodiesel, or aviation fuel to the U.S.

total net gallons sold to that purchaser in Column 10.

government or its agencies in quantities of 500 gallons

Carry the total from this schedule to Page 5, Section II, Line 6

or more. Complete this schedule in detail and list each

of the return.

destination state.

Schedule 6C – Gallons Delivered – Tax Collected by

Also use this schedule to report sales to foreign diplomats

Supplier for Another State

on which tax was charged. Report these sales as a single

transaction for the month with “DIP” noted in the document

Use this schedule if you sell gasoline, gasohol, denatured

number field, a customer name of “Diplomat,” and an FEIN

ethanol, undyed diesel, undyed biodiesel, or aviation fuel within

of “999999992.” Report the total gallons of fuel sold to

this state to licensed exporters and you collect taxes for the state

qualified foreign diplomats during the collection period as a

to which the fuel is exported. List in detail each disbursement

negative value (reversing transaction) on Schedules 5A or 5B.

transaction for gasoline, gasohol, diesel, and aviation fuel sold.

Carry the total from this schedule to Page 5, Section II,

Carry the total from this schedule to Page 5, Section II, Line 7

Line 12 of the return.

of the return.

Schedule 7A – Gallons Exported by Other Than Bulk

Schedule 10 – Gallons of Undyed Diesel, Jet Fuel or

Transfer – Florida Tax Paid

Aviation Gasoline Delivered to Other Tax-exempt Entities

Use this schedule if you export gasoline, gasohol, denatured

Use this schedule if you:

ethanol, undyed diesel, undyed biodiesel, dyed diesel,

•

Sell undyed diesel fuel or undyed biodiesel to farmers for

dyed biodiesel, dyed kerosene, or aviation fuel by common,

agricultural purposes.

contract, or private carrier; and you self-assess and remit

Florida taxes on the exported gallons. Complete this

•

Sell prepackaged containers of undyed kerosene in

schedule in detail listing each export.

quantities of five (5) gallons or less.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 10

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