Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return

DR-309632N

R. 01/15

Page 11

Department will select the county with the highest local

• export tax-paid fuel;

option tax rate to assign your incomplete destination

• sell jet fuel (Product Type 130) or undyed kerosene

delivery transactions and will issue a notice of additional

(Product Type 142) converted to home heating fuel

tax due. Your collection allowance will be denied for

in quantities of five (5) gallons or less;

failure to file a complete return.

• deliver kerosene to residential addresses for home

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

heating;

Column A, Line 1 of the return.

• deliver to retail dealers for home heating where the

Note: The rates on this schedule have been reduced by

retail dealer is not capable of fueling vehicles with

the minimum local option tax. The minimum local option

kerosene from exempt storage tanks; or

tax is defined as the smallest local option tax imposed in

all 67 Florida counties. This tax is added to the state tax to

• convert and sell aviation gasoline or jet fuel for use

create a combined rate, which is used in the calculation on

other than in an aircraft.

Page 4, Line 8 of the return. The remaining portion above

Carry the total from this worksheet (Schedule 12,

the minimum local option tax will be printed on and used

Page 13) to Line 25 of the return.

as part of the calculation on Schedule 11.

Use this worksheet to claim an offsetting credit against

You must prepare a separate Local Option Tax Worksheet

tax previously paid or a reported tax liability for taxable

for each product type (065 – Gasoline, 124 – Gasohol,

transactions occurring during the same reporting month.

E00 – Denatured Ethanol) sold to end-users and retail

You may apply for a refund by filing Form DR-26,

stations.

Application for Refund, with the Department instead of

Report the total gallons of motor fuel in Column A based

claiming a credit.

on the county where the end-user or retail dealer is

You may also use this worksheet to claim a credit for

located. Gallons must be reported for each county even if

aviation fuel tax:

the rate indicated on this worksheet is zero.

• paid to your Florida supplier, at the time of purchase;

Multiply Column A gallons by the Column B rate to

determine the portion of local option tax entitled to

collection allowance. Enter the result in Column C for the

• self-accrued on imported undyed kerosene for

appropriate county.

aviation fuel which is converted to highway use and

reported on Schedule 5HW.

Multiply Column A gallons by the Column D rate to

determine the portion of local option tax not entitled to

Schedule 12 Instructions for Shared Collection

collection allowance. Enter the result in Column E for the

Allowance Add-Back

appropriate county.

The Ultimate Vendor Credits Worksheet (Schedule 12) will

Carry the total of all individual Column C entries to

allow a wholesaler who is claiming a credit to calculate

the bottom of Schedule 11, Page 12 and to Line 13,

a “shared collection allowance add-back” amount on

Column A, on Page 4 of the return.

qualifying sales of fuel on which tax was paid at the time

Carry the total of all individual Column E entries to

of purchase.

the bottom of Schedule 11, Page 12 and to Line 15,

The Ultimate Vendor Credit Worksheet requires you to

Column A, Page 4 of the return.

calculate the full collection allowance on the gallons

Note: The local option taxes you report on this worksheet

qualifying for credit. This amount will be subtracted from

(Schedule 11) are due at the time of sale, delivery, or

the state tax due, resulting in a reduction to your credit. This

consignment to retail dealers, resellers, or end-users.

calculation is required even though you shared the collection

allowance with a Florida licensed terminal supplier.

Ultimate Vendor Credits Worksheet – Schedule 12

(Page 13)

Lines 17 through 23 will assist you in calculating the

You must complete and submit this schedule to claim a

“shared collection allowance add-back” for one-half

credit for transactions that are tax-exempt or taxable at a

of the collection allowance. The “shared collection

greater rate (e.g., aviation fuel converted to highway use)

allowance add-back” is then added to Line 16 (Ultimate

if you:

Vendor Credit Calculation) to arrive at the Line 24

(Allowable Ultimate Vendor Credit).

• sell undyed diesel fuel or undyed biodiesel to farmers

that is used for agricultural purposes;

The calculations for Lines 6 through 24 allow you to

calculate the net tax credit taken against Line 24,

• sell gasoline, gasohol, denatured ethanol, undyed

“Combined Net Tax Due” (Page 4, Line 26, of the return),

diesel, undyed biodiesel, undyed kerosene, or

after all collection allowances for state and local option

aviation fuel to the U.S. government in quantities of

taxes have been subtracted.

500 gallons or more per delivery;

Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return - 2015 Page 11

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