Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 12

above the minimum local option tax is used as part of the

transactions occurring during the same reporting month.

calculation on Schedule 11.

You may apply for a refund by filing Form DR-26, Application

For Refund, with the Department.

You must prepare a separate Local Option Tax Worksheet

You may also use this worksheet to claim a credit for aviation

for each product type (065 – Gasoline, 124 – Gasohol,

fuel tax:

E00 – Denatured Ethanol) sold to end-users and retail

stations.

•

Paid to your Florida supplier, at the time of purchase.

Report the total gallons of motor fuel in Column A based on

•

Self-accrued on imported undyed kerosene for aviation

the county where the end-user or retail dealer is located.

fuel which is converted to highway use and reported on

Gallons must be reported for each county even if the rate

Schedule 5HW.

indicated on this worksheet is zero.

Schedule 12 Instructions for Shared Collection Allowance

Multiply Column A gallons by the Column B rate to determine

Add-back

the portion of local option tax entitled to collection allowance.

Enter the result in Column C for the appropriate county.

The Ultimate Vendor Credits Worksheet (Schedule 12) will

allow a terminal supplier who is claiming a credit to calculate

Multiply Column A gallons by the Column D rate to determine

a “shared collection allowance add-back” amount on

the portion of local option tax not entitled to collection

qualifying sales of fuel on which tax was paid at the time of

allowance. Enter the result in Column E for the appropriate

purchase.

county.

The Ultimate Vendor Credit Worksheet requires you to

Carry the total of all individual Column C entries to the

calculate the full collection allowance on the gallons

bottom of Schedule 11, Page 12 and to Page 4, Line 15,

qualifying for credit. This amount will be subtracted from

Column A of the return.

the state tax due, resulting in a reduction to your credit. This

Carry the total of all individual Column E entries to the

calculation is required even though you shared the collection

bottom of Schedule 11, Page 12 and to Page 4, Line 17,

allowance with a Florida licensed terminal supplier.

Column A of the return.

Lines 17 through 23 will assist you in calculating the “shared

Note: The local option taxes you report on this worksheet

collection allowance add-back” for one-half of the collection

(Schedule 11) are due at the time of sale, delivery, or

allowance. The “shared collection allowance add back” is

consignment to retail dealers, resellers, or end-users.

then added to Line 16 (Ultimate Vendor Credit Calculation) to

Ultimate Vendor Credits Worksheet – Schedule 12

arrive at the Line 24 (Allowable Ultimate Vendor Credit).

(Page 13)

The calculations for Lines 6 through 24 allow you to calculate

You must complete and submit this schedule to claim a

the net tax credit taken against Line 24, “Combined Net

credit for transactions that are tax-exempt or taxable at a

Tax Due” (Page 4, Line 26, of the return), after all collection

greater rate (e.g., aviation fuel converted to highway use) if

allowances for state and local option taxes have been

you:

subtracted.

•

Sell undyed diesel fuel or undyed biodiesel to farmers

Schedule 13F (Pages 15 and 16) – EFT Bad Debt Credit

that is used for agricultural purposes.

Schedule for Reporting Gallons Delivered to EFT

Wholesalers

•

Sell gasoline, gasohol, denatured ethanol, undyed diesel,

undyed biodiesel, undyed kerosene, or aviation fuel to

Complete this schedule if you have sold fuel to licensed

the U.S. government in quantities of 500 gallons or more

wholesalers authorized to defer payment and remit tax by

per delivery.

electronic funds transfer (EFT) and you are unable to collect

the tax due to the state from the wholesalers. You must

•

Export tax-paid fuel.

provide detail information using this schedule to support

•

Sell jet fuel (Product Type 130) or undyed kerosene

the bad debt credit claimed. Carry the total from this detail

(Product Type 142) converted to home heating fuel in

schedule to Schedule 13B, Page 17, Line 1.

quantities of five (5) gallons or less.

Schedule 13B (Page 17) – EFT Bad Debt Credits

•

Deliver kerosene to residential addresses for home

heating.

Use this schedule to calculate credits for uncollected tax on

fuel sold to wholesalers. Carry the total from this schedule to

•

Deliver to retail dealers for home heating where the retail

Page 3, Line 29 of the return.

dealer is not capable of fueling vehicles with kerosene

from exempt storage tanks.

Note: To qualify for the bad debt credit, you must notify

the Department of Revenue, Compliance Campaigns, P.O.

•

Convert and sell aviation gasoline or jet fuel for use other

Box 6417, Tallahassee, FL 32399-6417, 850-617-8594,

than in an aircraft.

within ten (10) days of the payment due date that the

Carry the total from this worksheet (Schedule 12, Page 13

wholesaler failed to pay. The Department will then notify all

to Line 27 of the return.

terminal suppliers that the wholesaler’s deferral privilege is

rescinded, and no further bad debt credits will be allowed

Use this worksheet to claim an offsetting credit against

for that wholesaler.

tax previously paid or a reported tax liability for taxable

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 12

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