Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 5

Column Instructions

•

Enter the invoice number if the product was not shipped

from one location to another but placed directly into a

Columns (1) and (2): Carrier – Enter the name and FEIN of

supply tank of a motor vehicle or mobile tank.

the company that transports the product.

Column (9): Net Gallons

Column (3): Mode of Transport – Enter the mode of

•

Enter the net amount of whole gallons received.

transport using one of the following:

B = Barge

•

Calculate and enter a grand total for Column 9 on the

last page of each schedule.

BA = Book Adjustment (change in product type, e.g.,

gasoline to gasohol)

•

Carry the total of each receipt to Page 5, Section I, and

enter in the box matching the appropriate schedule and

J = Truck

product type.

PL = Pipeline

Columns (10) and (11): Not required for Florida reporting

R = Rail

purposes.

S = Ship

Schedule Type Identifying Information

ST = Stock Transfer-Exchanges (use ST to report

a transfer of ownership of reportable product from

Schedule 1A – Gallons Received – Florida Tax Paid

one terminal supplier to another terminal supplier or

Use this schedule to provide transaction detail on over the

position holder within a terminal or bulk plant.)

rack receipts of tax-paid fuel from wholesalers and terminal

Column (4): Point of Origin/Destination – Select and enter

suppliers.

one of the following to report the point of origin and the

•

Complete this schedule for all gasoline, gasohol,

point of destination.

denatured ethanol, diesel, and aviation fuel acquired,

Option 1. When the origin or destination is a terminal

blended, or transported into Florida.

(either inside or outside Florida), use the Internal

Revenue Service (IRS) terminal code to identify the

•

List the receipt of all fuel on which Florida tax was

point of origin or destination.

charged or accrued at the time of purchase.

Option 2. When the origin or destination is a non-

•

Carry the total to Page 5, Section I, Line 2.

terminal (bulk storage) location in Florida, use the

Schedule 2A – Gallons Received from Licensed Supplier

Florida Department of Environmental Protection

– Florida Tax Unpaid (Imports/Internal Exchanges)

(DEP) facility number to identify the point of origin or

destination. If the origin or destination is a location in

Terminal suppliers who receive fuel products through

Florida, but is neither a terminal nor a facility required to

purchases, exchanges, or loans with other terminal

be registered with the DEP (such as a portable storage

suppliers, or from their out-of-state terminals are required

tank), use the standard state abbreviation, “FL.”

to complete and include this schedule with the Terminal

Supplier Fuel Tax Return (DR-309631).

Option 3. When the origin or destination is a non-

terminal (bulk storage) location outside Florida, use

Use this schedule to report the gallons of dyed diesel,

the standard state abbreviation to identify the point of

dyed biodiesel, dyed kerosene, or dyed jet fuel converted

origin or destination if the point of origin or destination

from your inventory of undyed diesel, undyed biodiesel,

is within the U.S. or a U.S. protectorate; all other non-

undyed kerosene, or undyed jet fuel by injection of dye

U.S. points use “ZZ.”

at the rack during the reporting period. The gallons of

undyed product converted to dyed product are reported

Columns (5) and (6): Acquired From/Seller’s Name/FEIN

as a disbursement on Schedule 6A with your FEIN as the

– Enter the name and FEIN of the company from which the

purchaser. Report corresponding receipts of dyed product

product was acquired.

on Schedule 2A, with your FEIN as the seller. Report the

Column (7): Date Received – Enter the date you received

mode of transportation on both schedules as BA for Book

the product.

Adjustment. The document number for both receipts and

disbursements will be the new product type.

Column (8): Document Number

•

Enter the identifying number from the manifest issued at

In addition, use this schedule to report the gallons of

the terminal if the product was removed over the rack.

aviation gasoline converted to highway use gasoline. The

If a manifest was not issued by the terminal, use the

gallons of aviation gasoline converted to highway use are

identifying number from the manifest issued by the seller.

reported on Schedule 2A as a receipt of gasoline (Product

Type 065) and shown as an internal disbursement/exchange

•

Enter the pipeline ticket number if the product was

of aviation gasoline (Product Type 125) on Schedule 5HW.

moved by pipeline.

For receipts in out-of-state terminals, report a roll-up total of

•

Enter the voyage number if the product was moved by

transactions by product type for the month. On Schedule 2A,

ship or barge.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 5

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