Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 9

Note: The rate of tax on aviation gasoline is determined by

E00 – Denatured Ethanol, and 124 – Gasohol) to the

the octane level, lead content, and use of fuel. The chart

appropriate county listed on the Retail Local Option

below defines the tax rates on aviation gasoline by product

Worksheet (Schedule 11, Pages 11 and 12). The gallon total

and use.

from Schedule 5LO disbursements should equal the gallon

total reflected on the Retail Local Option Tax Worksheet

Jet Fuel or Undyed Kerosene Converted from Aviation

(Schedule 11, Page 12).

to Undyed Diesel Fuel: If you blend jet fuel or undyed

If you file your return by EDI you are not required to transfer

kerosene with undyed diesel to produce diesel fuel for

the Schedule 5LO transaction information to the Retail Local

highway use:

Option Tax Worksheet (Schedule 11), the computer software

•

Report an internal disbursement of jet fuel (Product

will do this for you. The software will also transfer the total

Type 130) or undyed kerosene (Product Type 142) on

Schedule 5LO gallons to Page 5, Section II, Line 1, Column A

Schedule 5HW to show a reduction of jet fuel or undyed

for you, if you have included a valid DEP facility number of the

kerosene in inventory.

retail dealer or end-user location where the gasoline, gasohol,

or denatured ethanol was delivered. The DEP facility number

•

Report internal disbursements used to convert products

consists of nine (9) digits. The first two (2) are the county

on Schedule 5HW as a roll-up for each product type

code, followed by the seven (7) digit facility number. If you do

by entering “BA” in Column 3, “SUM” in Column 9, and

not have the complete nine (9) digit DEP facility number, you

the total net gallons converted in Column 10. Enter

must insert the two (2) digit county code followed by seven

999999915 for all other columns.

1’s (e.g., Alachua = 011111111).

•

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

If you do not provide a valid DEP facility number or two digit

Line 4, Column D of the return.

county code followed by seven ones, the Department will

•

Calculate a credit for Schedule 5HW, jet fuel or undyed

select the county with the highest local option tax rate to

kerosene converted for highway use by using Line 4, of

assign your incomplete destination delivery transactions and

the Ultimate Vendor Credits Worksheet (Schedule 12,

a notice of additional tax due will be issued. Your collection

Page 13).

allowance will be denied for failure to file a complete return.

•

Report a receipt of the undyed diesel (Product Type

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

167) on Schedule 2A.

Line 1, Column A.

•

When selling to licensed wholesalers or end-users report

Note: The local option taxes you report on this schedule

the sale/disbursement of undyed diesel (Product Type

are due at the time of sale, delivery, or consignment to retail

167) on Schedule 5A.

dealers, resellers, or end-users.

Schedule 5LO – Gasoline/Gasohol Delivered to Retail

Schedule 6A – Gallons Delivered to Licensed Dealers –

Locations and End-users

Florida Tax – Unpaid (Exchanges/Sales Above Rack)

Report disbursements of gasoline, gasohol, or denatured

Terminal suppliers who exchange with or loan to themselves

ethanol sold through the rack (on consignment in retail

or other terminal suppliers, gasoline, gasohol, denatured

service stations or in company-owned stations) on Schedule

ethanol, diesel, or aviation fuel must complete this schedule.

5LO. List in detail, each disbursement of gasoline, gasohol,

Each exchange or loan to another terminal supplier must be

and/or denatured ethanol for the month in which it is

reported in detail. Enter the name and FEIN of the supplier

removed from the terminal. Complete a separate Schedule

receiving the fuel by exchange from the reporting supplier

5LO for these gasoline and gasohol product disbursements.

in Columns 6 and 7. The reporting supplier and receiving

If you are filing a paper return, complete Schedule 5LO and

supplier are the same if you have blended or converted a

transfer the information by product type (065 – Gasoline,

product type to a different product type.

The Rate on Aviation Gasoline by Product and Use

Tax Rate by Use

Used in an Aircraft

Used in a Motor Vehicle

Used for Any Other Purpose

Chapter 206, Part I, F.S.

Gasoline (Octane ≥ 75

Chapter 206, Part I, F.S.

Chapter 206, Part III, F.S.

(Rates vary by county) See Tax

and Lead Content ≤ 0.05

See Tax Information Publication with

($.069 per gallon)

Information Publication with motor

grams per gallon)

motor fuel tax rates.

fuel tax rates.

Chapter 206, Part I, F.S.

Not Gasoline (Octane

Chapter 206, Part III, F.S.

(Rates vary by county) See Tax

Chapter 212, F.S.

< 75 or Lead Content >

($.069 per gallon)

Information Publication with motor

6% + Surtax on the total sales price.

0.05 grams per gallon)

fuel tax rates.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 9

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