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

DR-309632N

R. 01/15

Page 8

Schedule 5B – Gallons Delivered – State Tax Collected

Conversion of Aviation Gasoline for Use Other Than

(Gasoline/Aviation)

in an Aircraft: Complete the following steps if you used

or sold aviation gasoline, with an octane rating greater

Use this schedule to report:

than or equal to 75 and a lead content less than or equal

• disbursements of gasoline, gasohol, denatured

to .05 grams per gallon, for use other than in an aircraft.

ethanol, or aviation fuel (jet fuel, aviation gasoline) to

These steps will allow you to receive a credit of aviation

terminal suppliers, importers, or other wholesalers;

fuel tax and pay the motor fuel tax required by Part 1 of

Chapter 206, F.S.

• disbursements of aviation fuel to retail dealers and

end-users;

• Report an internal disbursement of aviation gasoline

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

• internal disbursements of gasoline blended with

reduction of aviation gasoline in inventory.

alcohol to create gasohol.

Report internal disbursements used to convert

You must list in detail each disbursement of gasoline,

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

gasohol, denatured ethanol, and aviation fuel. Do not use

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

this schedule to report:

the total net gallons converted in Column 10. Enter

• gallons of gasoline, gasohol, or denatured ethanol

999999915 for all other columns.

used to fuel company-owned vehicles; refer to

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

Schedule 5LO,

Column D, Line 4 of the return.

• disbursements of aviation fuel converted for highway

use, refer to Schedule 5HW.

• Calculate a credit for Schedule 5HW, aviation fuel

converted for use other than in an aircraft by using

Gasoline Blended with Alcohol: The gallons of gasoline

Line 4, of the Ultimate Vendor Credits Worksheet

being blended with alcohol are reported as an internal

(Schedule 12, Page 13).

disbursement/exchange of product from/to the reporting

wholesaler of Product Type 065 on Schedule 5B. This

• Report a receipt of the converted product as gasoline

(Product Type 065) on Schedule 2B.

transfer permits the reporting wholesaler to convert the

gasoline to gasohol for inventory reporting purposes.

• When selling to licensed terminal suppliers or

The gallons of gasoline being blended with alcohol

wholesalers report the sale/disbursement of gasoline

are reported, at the same time, as a receipt of gasohol

(Product Type 065) on Schedule 5B.

(Product Type 124) on Schedule 1A. See 2B for more

details.

• When selling to end-users report the sale/

disbursement of gasoline (Product Type 065) on

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

Schedule 5LO and summarize on the Retail Local

Column A or D, Line 3 of the return.

Option Worksheet (Schedule 11, Pages 11 and 12).

Schedule 5HW – Aviation Fuel Converted for Highway

Note: The rate of tax on aviation gasoline is determined

Use

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

Use Schedule 5HW to report aviation gasoline for use

chart on the bottom of Page 8 defines the tax rate on

other than in an aircraft; and jet fuel or undyed kerosene

aviation gasoline by product and use.

that is blended with diesel, for highway use. Complete a

separate Schedule 5HW for each product type reported.

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.

Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return - 2015 Page 8

Related Articles

Related forms

Related Categories