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

DR-309632N

R. 01/15

Page 4

Line 24: Combined Gasoline, Diesel, and Aviation

Company Name, FEIN, and Collection Period Ending

Fuel Tax Due – Add Line 21, Column A, Line 22,

Enter the appropriate information on each schedule page

Column B, and Line 23, Column D, and enter the result

for the wholesaler shown on the face of the tax return.

in Column D and carry the total to Page 3, Line 24.

Column Instructions

Lines 25 through 30 are on Page 3 of the return.

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

Line 25: Ultimate Vendor Credit – Enter the amount

of the company that transports the product.

from Schedule 12, Page 13, Line 25.

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

Line 26: Credit Memos Issued by DOR – If you have

transport using one of the following:

received a credit memorandum(s) from the Department

B = Barge

for overpayment of prior period taxes, enter the total from

BA = Book Adjustment (Blending of Fuel)

such memorandum(s).

J = Truck

Line 27: Tax Due with Return – Add Lines 25 and 26,

PL = Pipeline

and subtract the total from Line 24 and enter the result.

R = Rail

Line 28: Penalty – If your return is late, compute penalty

S = Ship

ST = Stock Transfer - Exchanges (use ST to report

as indicated in the General Information and enter the

a transfer of ownership of reportable product from

result.

one position holder to another within a terminal or

Line 29: Interest – If your tax payment is late, compute

bulk plant.)

interest as indicated on Page 1 under “Late Returns” and

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

enter the result.

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

Line 30: Total Due with Return – Add the amounts from

the point of destination.

Lines 27, 28, and 29 and enter the result. This is the

Option 1. When the origin or destination is a terminal

amount due with your return.

(either inside or outside Florida), use the Internal

YOU MUST SIGN AND DATE YOUR RETURN

Revenue Service (IRS) terminal code to identify the

point of origin or destination.

Schedule Instructions

Option 2. When the origin or destination is a

You are required to file a separate schedule for each

non-terminal (bulk storage) location in Florida, use

schedule and product type combination you report.

the Florida Department of Environmental Protection

If you do not file a complete return, including all

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

schedules, a $200 penalty will be assesed. This penalty

destination. If the origin or destination is a location in

is in addition to all other penalties.

Florida, but is neither a terminal nor a facility required

Note: Do not enter information in shaded areas.

to be registered with the DEP (such as a portable

storage tank), use the standard state abbreviation,

If you report:

“FL.”

• less than .50 gallons, round down to the nearest

Option 3. When the origin or destination is a

whole gallon.

non-terminal (bulk storage) location outside Florida,

• .50 gallons or more, round up to the nearest whole

use the standard state abbreviation to identify the

gallon.

point of origin or destination if the point of origin or

destination is within the U.S. or a U.S. protectorate;

Schedules of Receipts (Pages 7 and 8)

all other non-U.S. points use “ZZ.”

Use this schedule to report receipts of fuel for the

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

collection period on a transaction-by-transaction basis.

Name/FEIN – Enter the name and FEIN of the company

Wholesalers must pay tax each month on the total

from which the product was acquired.

taxable receipts of gasoline, gasohol, undyed diesel, and

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

aviation fuel received or blended during the reporting

received the product.

period covered by this return.

Column (8): Document Number –

Schedule Type/Product Type

Complete a separate schedule type for each product

• Enter the identifying number from the manifest issued

type you report. Enter one of the receipt schedule types

at the terminal if the product was removed over the

from the Schedule of Receipts Table with the appropriate

rack. If a manifest was not issued by the terminal,

product type found in the Product Type Table. Both

use the identifying number from the manifest issued

tables are located on the last page of these Instructions.

by the seller.

Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return - 2015 Page 4

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