Instructions For Form Dr-309632n - Filing Wholesaler/importer Fuel Tax Return Page 3
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12DR-309632N
R. 01/15
Page 3
Line 2: Receipts – Enter the amounts from Page 5,
Line 11: Collection Allowance – Diesel – Multiply the
Section I, Line 6 (Columns A, B, C, and D). Total receipts
tax due from Line 8, Column B by the collection allowance
must agree with the detail information provided in
rate on Line 11 and enter the result in Column B.
Schedules 1A, 1B, 2A, and 2B (Pages 7 and 8).
Note: Wholesalers who are also licensed as importers
Note: This line must include receipts of aviation gasoline
must share 50 percent of the collection allowance with
converted to highway use and receipts of undyed
purchasers who have a valid wholesaler’s or terminal
kerosene (previously taxed as jet fuel) blended with diesel
supplier’s license.
fuel for highway use.
Line 12: Net State Fuel Tax Due
Line 3: Disbursements – Enter the amounts from
• Gasoline, gasohol, or denatured ethanol (Column A) –
Page 5, Section II, Line 9 (Columns A, B, C, and D). Total
Subtract Line 10 from Line 8 and enter the result in
disbursements must agree with the detail information
Column A.
provided in Schedules 5A, 5B, 5HW, 5LO, 7A, 7B, 8, 10
(Pages 9 and 10), and Schedule 11 (Pages 11 and 12).
• Undyed diesel fuel (Column B) – Subtract Line 11
from Line 8 and enter the result in Column B.
Line 4: Transfers – Not required for Florida reporting
purposes.
• Aviation fuel (Column D) – Subtract Line 10 from
Line 9 and enter the result in Column D.
Line 5: Gain or Loss – Enter the number of gallons
gained or lost in storage due to changes in temperature.
Line 13: Local Option Tax Entitled to Collection
This is for inventory reconciliation only. The tax is
Allowance - Gasoline - Enter the total amount of tax
computed on net whole gallons.
from Schedule 11, Page 12, Column C
Line 6: Ending Physical Inventory – Enter the actual
Line 14: Collection Allowance - Gasoline Local
Option Tax - Multiply the tax due from Line 13 by the tax
physical inventory as of the end of the last day of the
collection period. The total for each product in storage
rate and enter the result in Column A.
must agree with the physical inventory at the end of the
Line 15: Local Option Tax Not Entitled to Collection
month.
Allowance – Gasoline – Enter the total amount of tax
Line 7: Net Taxable Gallons – Enter the amounts from
from Schedule 11, Page 12, Column E.
Page 5, Section I, Line 5 (Columns A, B, and D).
Line 16: Total Local Option Tax Due – Gasoline –
Line 8: Gasoline and Diesel – Multiply the gallons from
Subtract Line 14 from Line 13, add Line 15, and enter the
Line 7, Columns A and B, by the tax rate and enter the
result in Column A.
results in the appropriate columns.
Line 17: Local Option Tax Entitled to Collection
Note: The minimum local option tax has been added
Allowance - Diesel - Multiply the gallons from Line 7,
to the state taxes to create a statewide tax rate. The
Column B, by the tax rate and enter the result in Column B.
tax rate for gasoline includes both state taxes and the
Line 18: Collection Allowance - Diesel Local Option Tax -
minimum local option tax in all counties.
Multiply the tax due from Line 17, Column B, by the tax
Line 9: Aviation – Multiply the gallons from Line 7,
rate and enter the result in Column B.
Column D by the tax rate and enter the result.
Line 19: Local Option Tax Not Entitled to Collection
Line 10: Collection Allowance
Allowance - Diesel – Multiply the gallons from Line 7,
Column B, by the collection allowance rate and enter the
• Gasoline – Multiply the tax due from Line 8,
result in Column B.
Column A by the gasoline rate printed on Line 10 and
enter the result in Column A.
Line 20: Total Local Option Tax Due – Diesel –
Subtract Line 18 from Line 17, add Line 19, and enter the
Note: The collection allowance rate on Line 10
result in Column B.
includes state taxes and the minimum local option
Line 21: Total Tax Due – Gasoline – Add Line 12,
tax on gasoline.
Column A, to Line 16, Column A and enter the result in
• Aviation – Multiply the tax due from Line 9,
Column A.
Column D by the aviation fuel tax rate on Line 10
and enter the result in Column D.
Line 22: Total Tax Due – Diesel – Add Line 12,
Column B, to Line 20, Column B and enter the result in
Note: Wholesalers who are also licensed as importers
Column B.
must share 50 percent of the collection allowance with
Line 23: Total Tax Due – Aviation – Enter the amount
purchasers who have a valid wholesaler’s or terminal
supplier’s license.
from Line 12, Column D.
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