Instructions for Filing
Mass Transit System Provider
Fuel Tax Return
Florida Administrative Code
For Calendar Year
in Tax Information Publications (TIPs) that are updated
semiannually on January 1 and July 1 of each year and
Who Must File?
posted online at
Licensed mass transit system providers must use this return
Tax and Credit Rates: The applicable tax and credit rates
monthly to report acquisitions, inventory, and use of gasoline,
are entered by the Department. The state tax rate on
undyed diesel, dyed diesel, and biodiesel fuel. This return
fuel and the county fuel tax rates imposed by counties,
is also used to report credits of tax-paid gasoline, undyed
as provided in ss. 206.41, 206.87, 206.9825, 212.05,
diesel, and biodiesel fuel used on the highway, and to pay tax
and 212.08(4), F.S., are published annually in Taxpayer
for the use of dyed diesel on the highway as defined under
Information Publications on the Department’s website at
section (s.) 206.87(1)(a) and (b), Florida Statutes (F.S.).
Counties or municipalities that use fuel for both highway use
Supplemental Returns: If you must correct a previously
as a mass transit system provider and as a local government
filed fuel tax return or supporting schedule information,
user must have separate licenses for each function and
please contact Return Reconciliation Section at
file separate returns. Fuel used by a mass transit system
800-352-3671 to obtain specific supplemental return
provider must be reported on the Mass Transit System
instructions and blank forms.
Provider Fuel Tax Return (DR-309633). Fuel for county
Note: A supplemental return is any data reported to the
and municipal highway use must be reported on the Local
Florida Department of Revenue that adjusts or corrects
Government User of Diesel Fuel Tax Return (DR-309634).
an original return. The values listed within a supplemental
Return Due Date: Your tax return is due to the Department
return must reflect the difference between the original and
on the 1st day of the month following the collection period.
any previously filed supplemental return(s) and the corrected
Returns filed electronically will be considered late if they are
return. Corrections to understated gallons or additional
not received by the Department or its agent on or before
transactions not included on the original return must be
the 20th day of each month. If you do not file your return
reported as positive values. Erroneously reported gallons or
electronically, it must be post-marked or hand-delivered
overstated transactions included on the original return must
to the Department on or before the 20th day of the month
be reported as negative values.
following the collection period. If the 20th day is a Saturday,
Reporting of Biodiesel Product Types
Sunday, state or federal holiday, electronic and paper returns
will be accepted as timely if filed on the next business day.
Biodiesel (B100): Except for local governments who produce
biodiesel for self-consumption, biodiesel manufacturers must
Electronic Filing: File your Mass Transit System Provider
be licensed and file returns as wholesalers. Any person
Fuel Tax Return by using our on-line application. You
importing untaxed biodiesel must be licensed as an importer.
may enroll to file electronically on our website at
Biodiesel and products labeled or marketed as biodiesel,
including products known as “B100,” that have not been
Payment Due Date: You must initiate your electronic
blended with petroleum diesel, are included in the definition
payment no later than 5:00 p.m., ET, on the business day
of diesel. These products are taxable at the diesel fuel rate
prior to the 20th. You must send electronic payments on
when produced in or imported into this state in the same
or before the initiation deadlines. (Check the Calendar of
manner as petroleum diesel. Report unblended biodiesel as
Due Dates, Form DR-659.) Visit the Department’s website
Product Type B00. Report tax paid fuel on Schedule 1A, and
at for information on filing and
carry the total gallons to Page 4, Part II, Column B, Line 2.
paying taxes electronically.
Report tax unpaid fuel on Schedule 2A, and carry the total
gallons to Page 4, Part II, Column C, Line 2.
If you do not file your payment electronically, it must be
post-marked or hand-delivered to the Department on or
Dyed Biodiesel (B100): Biodiesel dyed to the specifications
before the 20th day of the month following the collection
of s. 206.8741, F.S., is exempt from diesel fuel tax. Report
period. If the 20th day is a Saturday, Sunday, state or federal
dyed biodiesel as Product Type D00. Report tax unpaid
holiday, payments will be accepted as timely if filed on the
fuel on Schedule 2A, and carry the total gallons to Page 4,
next business day.
Part II, Column C, Line 2.
Late Returns: If your payment or return is late, a
Biodiesel Blends (167): A biodiesel blend is defined as
delinquency penalty of 10 percent of any tax due will be
undyed biodiesel blended with petroleum diesel (i.e., B05).
added for each month, or portion of a month, the return is
Report all biodiesel blends as undyed diesel fuel
late. The maximum penalty is 50 percent and the minimum
(Product Type 167). Report tax paid fuel on Schedule 1A,
is $10, even if you file a tax return with no tax due. Florida
and carry the total gallons to Page 4, Part II, Column B,
law provides a floating interest rate for late payments of
Line 2. Report tax unpaid fuel on Schedule 2A, and carry
taxes due. Interest rates, including daily rates are published
the total gallons to Page 4, Part II, Column C, Line 2.