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

DR-309632N

R. 01/15

Page 9

Jet Fuel or Undyed Kerosene Converted from Aviation

included a valid DEP facility number of the retail dealer

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

or end-user location where the gasoline or gasohol was

kerosene with undyed diesel to produce diesel fuel for

delivered. The DEP facility number consists of nine (9)

highway use (whether for sale or use by the reporting

digits. The first two (2) are the county code, followed

wholesaler):

by the seven (7) digit facility number. If you do not have

the complete nine (9) digit DEP facility number, you must

• Report an internal disbursement of jet fuel

insert the two (2) digit county code followed by seven 1’s

(Product Type 130) or undyed kerosene

(e.g., Alachua = 011111111).

(Product Type 142) on Schedule 5HW to show a

reduction of jet fuel or undyed kerosene in inventory.

If you do not provide a valid DEP facility number or

two digit county code followed by seven ones, the

Report internal disbursements used to convert

Department will select the county with the highest local

products on Schedule 5HW as a roll-up for each

option tax rate to assign your incomplete destination

product type by entering “BA” in Column 3, “SUM”

delivery transactions and a notice of additional tax due

in Column 9, and the total net gallons converted in

will be issued. Your collection allowance will be denied

Column 10. Enter 999999915 for all other columns.

for failure to file a complete return.

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

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

Column D, Line 4 of the return.

Column A, Line 1.

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

Note: The local option taxes you report on this schedule

undyed kerosene converted for highway use by using

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

Line 4, of the Ultimate Vendor Credits Worksheet

retail dealers, resellers, or end-users.

(Schedule 12, Page 13).

Schedule 7A – Gallons Exported by Other Than Bulk

• Report a receipt of the undyed diesel (Product

Transfer (Licensed Exporters Only)

Type 167) on Schedule 2B.

Use this schedule to report gallons of dyed diesel and

• When selling to licensed wholesalers or end-users

tax-paid gallons of gasoline, gasohol, undyed diesel,

report the sale/disbursement of undyed diesel

biodiesel, or aviation fuel that you export by common or

(Product Type 167) on Schedule 5A.

private carrier. List each export in detail.

Schedule 5LO – Gasoline/Gasohol Delivered to Retail

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

Locations and End-Users

Line 5 on the return.

Report disbursements of gasoline, gasohol, or denatured

Schedule 7B – Gallons Exported – Other State’s Tax

ethanol sold to retail dealers or end-users. You are

Paid to Supplier (Licensed Exporters Only)

considered an end-user if you deliver motor fuel to

company-owned stations or use motor fuel in company-

Use this schedule to report exports of gasoline, undyed

owned vehicles. List in detail, each disbursement of

diesel, dyed diesel, biodiesel, and aviation fuel when the

gasoline or gasohol sold. Complete a separate Schedule

destination state’s tax is paid to the supplier at the time

5LO for disbursements of gasoline and disbursements of

of purchase or receipt, and the supplier remits the tax

gasohol.

directly to the destination state. List each export in detail.

A copy of the state of destination’s tax return is required

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

to support the gallons of fuel reported on this schedule.

transfer the information by product type (065 – Gasoline,

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

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

county listed on the Retail Local Option Worksheet

Line 6 of the return.

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

Schedule 8 – Gallons Delivered to U.S. Government –

Schedule 5LO disbursements should equal the gallon

Tax Exempt (500 Gallons or More)

total reflected on the Retail Local Option Tax Worksheet

(Schedule 11, Page 12).

Use this schedule to report sales of gasoline, gasohol,

denatured ethanol, undyed diesel, dyed diesel, or

If you file your tax information electronically, you are

biodiesel, or aviation fuel to the U.S. government or its

not required to transfer the Schedule 5LO transaction

agencies in quantities of 500 gallons or more. List each

information to the Retail Local Option Tax Worksheet

disbursement in detail.

(Schedule 11), the system will do it for you. The system

will also transfer the total Schedule 5LO gallons to

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

Page 5, Section II, Column A, Line 1 for you, if you have

Line 7 of the return.

Instructions For Form Dr-309632n - Wholesaler-Importer Fuel Tax Return - 2015 Page 9

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