Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 2

Tax Rates: The applicable tax rates are entered by the

on the terminal supplier return. Biodiesel is defined as

Department. The state tax rate on fuel and the county fuel

diesel and products labeled or marketed as biodiesel,

tax rates imposed by counties, as provided in sections (ss.)

including products known as “B100,” that have not been

206.41, 206.87, 206.9825, 212.05, and 212.08(4), Florida

blended with petroleum diesel. These products are taxable

Statutes (F.S.), are published annually in TIPs on the

at the diesel fuel rate when produced in or imported into

Department’s website at

Florida in the same manner as petroleum diesel. Report

unblended biodiesel as Product Type B00, and include

Collection Allowance: If you timely file your return

it on your tax return in Column B with undyed petroleum

and pay the tax due, you are entitled to receive a

diesel.

collection allowance, as provided in ss. 206.43, 206.97,

Dyed Biodiesel (B100): Biodiesel dyed to the

and 206.91, F.S. The rate factors used to calculate the

collection allowance are entered by the Department and

specifications of s. 206.8741, F.S., is exempt from diesel

published annually in TIPs on the Department’s website at

fuel tax. Report dyed biodiesel as Product Type D00.

Include totals from the receipts and disbursements

schedules on the tax return in Column C, with the totals of

Supplemental Returns: If you must correct a previously

dyed petroleum diesel products and dyed kerosene.

filed fuel tax return or supporting schedule information,

please contact Return Reconciliation at 800-352-3671 to

Biodiesel Blends (167): A biodiesel blend is defined as

obtain specific supplemental return instructions and blank

undyed biodiesel blended with petroleum diesel (i.e., B05).

Report all biodiesel blends as undyed diesel fuel (Product

forms.

Type 167), on the tax return in Column B with pure

Note: A supplemental return is any data reported to the

undyed petroleum diesel and pure undyed biodiesel. See

Florida Department of Revenue that adjusts or corrects

Schedule 2B (“Diesel Blends”) for instructions on reporting

an original return. The values listed within a supplemental

undyed biodiesel and undyed diesel blends.

return must reflect the difference between the original

Dyed Biodiesel Blends (227): A dyed biodiesel blend is

and any previously filed supplemental return(s) and the

corrected return. Corrections to understated gallons or

defined as dyed biodiesel blended with dyed petroleum

additional transactions not included on the original return

diesel (i.e., D05). Dyed biodiesel blends must be dyed

must be reported as positive values. Erroneously reported

to the specifications of s. 206.8741, F.S., to be exempt

gallons or overstated transactions included on the original

from diesel fuel tax. Report dyed biodiesel blends as

Product Type 227. Report totals from the receipts

return must be reported as negative values.

and disbursements schedules on the tax return in

Reporting of Kerosene, Biodiesel, and Ethanol

Column C, with the totals of dyed petroleum and dyed

Product Types

kerosene products.

Undyed Kerosene: Undyed kerosene is taxable at the

Ethanol Blends: Ethanol blends are taxable products

aviation fuel tax rate at the time it is removed from the

resulting from a blend of gasoline and ethanol to create

terminal rack. Report all grades of undyed kerosene

a fuel grade ethanol. Fuel grade ethanol is defined as

(except jet fuel) as Product Type 142. Report totals from

ethanol blended with at least 1.97 percent gasoline

the receipts and disbursements schedules on the tax return

by volume to render the product unsuitable for human

in Column D with jet fuel and aviation gasoline.

consumption. See Schedule 2B (“Gasoline Blends”) for

instructions on reporting gasoline and ethanol blends.

Dyed Kerosene: Kerosene dyed to the specifications of

s. 206.8741, F.S., is exempt from aviation fuel tax. Report

Note: Report denatured ethanol as Product Type E00 on

dyed kerosene as Product Type 072. Include totals from

the tax return in Column A with gasoline and gasohol.

the receipts and disbursements schedules for Product

Type 072 on the tax return in Column C with dyed diesel

Gasohol (124): “Gasohol” means a mixture of gasoline

products and dyed biodiesel.

blended with ethanol and includes what is commonly

known and sold as ethanol blended fuel, which contains

Biodiesel (B100): Except for local governments who

not more than ninety-one percent (91%) gasoline by

produce biodiesel for self-consumption, biodiesel

volume, and the ethanol content must not be less than nine

manufacturers must be licensed and file returns as

percent (9%) by volume. Gasohol is a reportable product

wholesalers. Any person importing untaxed biodiesel must

liable for the motor fuel tax administered under Part I,

be licensed as an importer. Licensed terminal suppliers

Chapter 206, F.S. Report gasohol as Product Type 124,

meet the licensing requirements to manufacture or import

and include it on your tax return in Column A with gasoline.

biodiesel, and report their biodiesel imports or production

See Schedule 2B for instructions on reporting gasohol.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 2

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