Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 3

Line-by-Line Instructions

Line 6: Ending Physical Inventory – The total for each

product in storage must agree with the physical inventory at

Lines 1 through 26 are on Page 4 of the return.

the end of the month.

Do not make entries in shaded areas.

Line 7: Net Gallons – Enter the amounts from Page 5,

Section II, Line 14 (Columns A, B, and D).

When reporting less than .50 gallons, round down to the

nearest whole gallon, if .50 or more, round up to the nearest

Line 8: Tax-Paid Purchases – Enter the amounts from

whole gallon.

Page 5, Section I, Line 2 (Columns A, B, and D). Total

tax-paid purchases must agree with the detail information

Line 1: Beginning Physical Inventory – Report the

shown on Schedule 1A.

beginning inventory of:

Line 9: Taxable Gallons – Subtract Line 8 from Line 7 and

•

Gasoline and gasohol in Column A.

enter the results in Columns A, B, and D.

•

Undyed diesel fuel, including biodiesel products, in

Line 10: Gasoline and Diesel – Multiply the gallons on

Column B.

Page 4, Line 9, Columns A and B, by the tax rate and enter

•

Dyed diesel fuel, dyed biodiesel and dyed kerosene in

the result in the appropriate column.

Column C.

Note: The minimum local option tax has been added to

•

And aviation fuel and undyed kerosene in Column D.

the state taxes to create a statewide tax rate. This rate for

The amounts entered on Line 1 must be the same as the

gasoline includes both state taxes and the minimum local

amounts from Line 6 of the previous month’s return.

option tax in all counties.

Note: Chapter 206, F.S., defines all undyed kerosene, or

Line 11: Aviation – Multiply the gallons on Page 4, Line 9,

diesel #1, as an aviation fuel, subject to the aviation fuel

Column D by the tax rate and enter the result.

tax. Any undyed kerosene, diesel #1, jet fuel, or similar

Line 12: Collection Allowance

product is subject to aviation fuel tax when removed from

storage through the terminal rack or upon import into Florida

•

Gasoline – Multiply the tax due on gasoline from

other than by bulk transfer. Terminal suppliers beginning

Page 4, Line 10, Column A, by the gasoline collection

and ending inventory of aviation fuel must reflect gallons of

allowance rate on Line 12 and enter the result in

undyed kerosene, diesel #1, jet fuel or similar product.

Column A.

Do not include inventories of fuel stored at retail service

Note: The collection allowance rate on Line 12 takes

stations in the beginning or ending inventories on the tax

into account both state tax and minimum local option

return. The local option taxes are collected at the time of

tax on gasoline.

sale, delivery, or consignment to retail dealers, resellers, and

end-users. Local option taxes are reported on Schedule 11

•

Aviation – Multiply the tax due on aviation fuel from

(Pages 11 and 12).

Page 4, Line 11, Column D, by the aviation fuel tax rate

on Line 12 and enter the result in Column D.

Line 2: Receipts – Enter the amounts from Page 5,

Section I, Line 7 (Columns A, B, C, and D). Total receipts

Note: Terminal suppliers and importers must share 50

must agree with the detail information provided in Schedules

percent of the collection allowance with purchasers who

1A, 2A, 2B, 3A, and 3B (Pages 7 and 8).

have a valid wholesaler’s or terminal supplier’s license.

Line 3: Disbursements – Enter the amounts from

Page 5, Section II, Line 15 (Columns A, B, C, and D). Total

Line 13: Collection Allowance – Diesel – Multiply the tax

due on undyed diesel from Page 4, Line 10, Column B, by

disbursements must agree with the detail information shown

in Schedules 5A, 5B, 5HW, 5LO, 6A, 6B, 6C, 7A, 7B, 7C, 7D,

the collection allowance rate on Line 13 and enter the result

8, 10 (Pages 9 and 10), and Schedule 11 (Pages 11 and 12).

in Column B.

The total receipts of dyed diesel fuel (in Column C) will equal

Note: Terminal Suppliers and Importers must share 50% of

the combined total of high sulfur diesel - dyed (Product

the collection allowance with purchasers who have a valid

Type 226) and low sulfur diesel, biodiesel, and kerosene

wholesaler’s or terminal supplier’s license.

which has been dyed at the terminal rack and converted

from undyed products to dyed products and reported as a

Line 14: Net State Fuel Tax Due

disbursement of undyed product on Schedule 6A.

•

Gasoline or gasohol (Column A) – Subtract Line 12 from

Line 4: Transfers – Not required for Florida reporting

Line 10 and enter the result in Column A.

purposes.

•

Undyed diesel fuel (Column B) – Subtract Line 13 from

Line 5: Gain or Loss – Enter the number of gallons gained

Line 10 and enter the result in Column B.

or lost as a result of temperature variation in terminal storage

for each product sold. This is for inventory reconciliation

•

Aviation fuel (Column D) – Subtract Line 12 from Line 11

only. The tax is computed on net whole gallons.

and enter the result in Column D.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 3

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