Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 8

the standard state abbreviation to identify the point of

wholesalers must collect state taxes only (including equalized

origin or destination if the point of origin or destination

local option tax), and report these transactions in detail as

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

disbursements on this schedule.

U.S. points use “ZZ.”

Carry the total from this schedule to Page 5, Section II, Line 3

Column (5): Not required for Florida reporting purposes.

of the return.

Columns (6) and (7): Sold to/Purchaser’s Name/FEIN –

Note: Do not use Schedule 5B to report disbursements if:

Enter the name and FEIN of the company the product was

•

Gasoline, gasohol, denatured ethanol, or any gasoline-

sold to.

blended product is delivered, sold, or consigned to retail

Column (8): Date Shipped – Enter the date the product was

service stations; instead use Schedule 5LO.

shipped.

•

Aviation gasoline is converted to highway use, whether

Column (9): Document Number –

for sale or use by the supplier in their own vehicles;

instead use Schedule 5HW.

•

Enter the identifying number from the manifest issued at

the terminal if the product was removed over the rack.

•

Jet fuel, undyed kerosene, or aviation gasoline is

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

converted from aviation fuel to diesel for highway use,

identifying number from the manifest issued by the seller.

whether for sale or use by the supplier in their own

vehicles; instead use Schedule 5HW.

•

Enter the pipeline ticket number if the product was

moved by pipeline.

Schedule 5HW – Aviation Fuel Converted for Highway Use

•

Enter the voyage number if the product was moved by

Use Schedule 5HW to report aviation gasoline for use other

ship or barge.

than in an aircraft; and jet fuel or undyed kerosene that is

•

Enter the invoice number if the product was not shipped

blended with diesel, for highway use. Complete a separate

from one location to another but placed directly into a

Schedule 5HW for each product type reported.

supply tank of a motor vehicle or mobile tank.

Conversion of Aviation Gasoline for Use Other Than in

Column (10): Net Gallons – Enter the net amount of whole

an Aircraft: Complete the following steps if you used or sold

gallons disbursed. Provide a grand total for Column 10 on

aviation gasoline, with an octane rating greater than or equal

the last page for each schedule type/product type schedule.

to 75 and a lead content less than or equal to .05 grams

Carry the total forward to Page 5, Section II, and enter on the

per gallon, for use other than in an aircraft. These steps will

line matching the appropriate schedule type total.

allow you to receive a credit of aviation fuel tax and pay the

motor fuel tax required by Part 1 of Chapter 206, F.S.

Columns (11) and (12): Not required for Florida reporting

purposes.

•

Report an internal disbursement of aviation gasoline

(Product Type 125) on Schedule 5HW to show a

Schedule Type Identifying Information

reduction of aviation gasoline in inventory.

Schedule 5A – Diesel Gallons Delivered – All Taxes

•

Report internal disbursements used to convert aviation

Collected (State and Local)

gasoline on Schedule 5HW as a roll-up by entering

Terminal suppliers who sell undyed diesel fuel including

“BA” in Column 3, “SUM” in Column 9, and the total net

undyed biodiesel (B100) to wholesalers, retail dealers, retail

gallons converted in Column 10. Enter 999999915 for

consumers, or who use it for fueling their own vehicles must

all other columns.

complete this schedule.

•

Carry the Schedule 5HW total to Page 5, Section II,

Note: Terminal suppliers who hold inventory of undyed

Line 4, Column D of the return.

diesel including undyed biodiesel (B100) below the terminal

rack (on consignment in retail service stations or in company

•

Calculate a credit for Schedule 5HW, aviation fuel

owned stations) must report this fuel as a disbursement

converted for use other than in an aircraft by using

when it is removed from the terminal.

Line 4, of the Ultimate Vendor Credits Worksheet

(Schedule 12, Page 13).

Report sales of undyed diesel to wholesalers, other terminal

suppliers (below the terminal rack), retailers, or end-users in

•

Report a receipt of the converted product as gasoline

detail on a transaction-by-transaction basis.

(Product Type 065) on Schedule 2A.

Carry the total from this schedule to Page 5, Section II, Line 2

•

When selling to licensed terminal suppliers or

of the return.

wholesalers report the sale/disbursement of gasoline

Schedule 5B – Gallons Delivered – Florida State Tax Only

(Product Type 065) on Schedule 5B.

Collected (Gasoline/Aviation)

•

When selling to end-users report the sale/disbursement

Terminal suppliers who sell gasoline, gasohol, denatured

of gasoline (Product Type 065) on Schedule 5LO

ethanol, gasoline-blended products, jet fuel, aviation

and summarize on the Retail Local Option Worksheet

gasoline or kerosene to other terminal supplier, importers, or

(Schedule 11, Pages 11 and 12).

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 8

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