Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 11

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Deliver undyed kerosene to residential addresses for

above. Please reference schedule 5HW instructions for

home heating.

additional information on aviation gasoline.

•

Deliver to retail dealers for home heating where the retail

Carry the total from this schedule for undyed diesel (Product

dealer cannot fuel vehicles with undyed kerosene from

Type 167) or undyed biodiesel (Product Type B00) to

exempt storage tanks.

Page 5, Section II, Line 13, Column B of the return.

•

Sales of aviation fuel to the federal government when

Carry the total from this schedule for jet fuel (Product Type

used in a governmental aircraft.

130) or undyed kerosene (Product Type 142) sold for home

heating fuel to Page 5, Section II, Line 13, Column D of the

•

Sales of aviation fuel to qualified air carriers who hold

return.

a valid air carrier exemption certificate issued by the

Department.

To calculate the qualifying credit offset for taxes owed but

not paid, carry the total gallons from this schedule (Page 10)

•

Sell or use aviation gasoline with an octane rating less

to Schedule 12, Page 13, Line 1 (Ultimate Vendor Credit

than 75 or a lead content greater than .05 grams per

Worksheet).

gallon, for use other than in an aircraft.

Other Schedules

If you deliver undyed diesel, undyed biodiesel, jet fuel,

or undyed kerosene to a storage tank not required to be

Retail Local Option Tax Worksheet – Summary by County

registered with DEP, you may summarize the deliveries by

(Schedule 11, Pages 11 and 12)

roll-up total for the month. To summarize by roll-up total,

Use Schedule 5LO to report sales of gasoline, gasohol, or

enter the word “SUM” in Column 9 and the total net gallons

denatured ethanol to retail dealers or end-users, and gasoline

delivered in Column 10. Enter 999999994 for all other

or gasohol you use in your own vehicles before completing

columns.

this worksheet.

Special Provision for Sales to Farmers: If you make

When filing your return electronically, do not transfer the

deliveries of undyed diesel or undyed biodiesel to farmers

Schedule 5LO transaction information to the Retail Local

who have multiple tank locations in the same county, all of

Option Tax Worksheet (Schedule 11), the filing system will do

which must be registered with the DEP, you may select one

this for you. The system also transfers the total gallons from

of the farmer’s DEP facility numbers in each county and

Schedule 5LO to Page 5, Section II, Line 1, Column A for you,

report all deliveries in that county under one DEP facility

if you have included a valid DEP facility number of the retail

number.

dealer or end-user location where the gasoline, gasohol, or

denatured ethanol was delivered. The DEP facility number

If you choose to summarize multiple transactions under one

consists of nine (9) digits. The first two (2) are the county

DEP number, you must write to the Department of Revenue,

code, followed by the seven (7) digit facility number. If you do

Compliance Campaigns, P.O. Box 6417, Tallahassee FL

not have the complete nine (9) digit DEP facility number, you

32399-6417, or call 850-617-8594, telling us that you will

must insert the two (2) digit county code followed by seven

report in this manner. Include a list of the farmer’s DEP

1’s (e.g., Alachua = 011111111).

facility numbers from that county that will be rolled-up under

one DEP facility number.

Note: If you are filing a paper return, once Schedule 5LO

is completed, you must transfer the information by product

To summarize, enter the selected DEP facility number in

type (065 – Gasoline, 124 – Gasohol, or E00 – Denatured

Column 4, Point of Destination; the purchaser name and

Ethanol) to the appropriate county listed on this schedule.

FEIN in Columns 6 and 7; the word “SUM” in Column 9; and

The gallon total from Schedule 5LO disbursements should

the total net gallons delivered to that DEP facility number in

equal the gallon total shown on the Retail Local Option Tax

Column 10. Enter 999999995 for all other columns.

Worksheet (Schedule 11, Page 12).

Deliveries to Facilities Not Registered With the DEP. If

If you do not provide a valid DEP facility number or two

the undyed diesel, biodiesel, kerosene, or jet fuel is delivered

digit county code followed by seven ones, the Department

to a storage tank that is not required to be registered with

will select the county with the highest local option tax rate

DEP, the deliveries may be summarized by roll-up total of

to assign your incomplete destination delivery transactions

all such disbursements during the month. To summarize

and will issue a notice of additional tax due. Your collection

by roll-up total, enter the word “SUM” in Column 9, and

allowance will be denied for failure to file a complete return.

enter the total net gallons delivered to non-DEP locations in

Column 10. Enter 999999993 for all other columns.

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

Line 1, Column A of the return.

Aviation Gasoline Delivered or Used – Use Schedule 10

to report sales or use of aviation gasoline, with an octane

Note: The rates on this schedule have been reduced by

rating less than 75 or a lead content greater than .05 grams

the minimum local option tax. The minimum local option

per gallon, for use other than in an aircraft. The use of this

tax is defined as the smallest local option tax imposed in

schedule will allow you to receive a credit of aviation fuel tax.

all 67 Florida counties. This tax is added to the state tax

However, sales tax administered under Chapter 212, F.S.,

to create a combined rate, which is used in the calculation

is due if the fuel meets the specifications and use defined

on Page 4, Line 10 of the return. The remaining portion

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 11

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