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General Information and Line-by-Line Instructions

DR-309640

R. 01/13

A Power of Attorney, Florida Department of Revenue Form DR-835, must be properly

Page 4

executed and included if this application is prepared by your representative.

What is Eligible for Refund?

Department of Revenue’s Internet site at

The Florida fuel tax paid to your supplier on undyed tax-

paid diesel fuel purchased in Florida and consumed by

Line 10.

Add Line 8 and Line 9 and enter here. This is

the engine of a “qualified” motor coach during idle time

the total sales tax amount due on the gallons

for the purposes of running climate-control systems and

eligible for refund.

maintaining electrical systems for the motor coach in this

Line 11.

Subtract Line 10 from Line 5 and enter here.

state. A “qualified” motor coach is one which is:

This is the net amount of refund due.

• Privately owned.

Part II – Computation of Average Cost Per Gallon

• Designed to carry nine or more passengers.

Line 12.

Enter the total from Line 1, “ Total Gallons of

Undyed Diesel Purchased in Florida” (Sum of

• Has a gross vehicle weight of at least 33,000 pounds.

Column B) from Part IV - Schedule of Undyed

• Used exclusively in the commercial application of

Diesel Fuel Purchased in Florida for Use in

transporting passengers for compensation.

a Motor Coach. This amount should be the

same as the amount shown on Part I, Line 2.

• Has the capacity to measure diesel fuel consumed

in Florida during idling separate from diesel fuel

Line 13.

Enter the amount from Line 2 - “Total Price

consumed to propel the vehicle in this state, by way

Paid for Gallons Purchased in Florida” from

of an on-board computer.

Part IV, Schedule of Undyed Diesel Fuel

Purchased in Florida for Use in a Motor Coach.

When Can I File?

Line 14.

The applicable state and local option tax

A purchaser may make one claim per calendar year.

rate for undyed diesel purchased during

The annual refund claim must be submitted before April 1

the calendar year, as provided in section

of the year following the year in which the tax was paid.

206.8745(8), Florida Statutes, is entered by the

Line-by-Line Instructions

Department.

You must first complete Schedules III and IV.

Line 15.

Multiply Line 12 by Line 14 and enter total here.

Part I – Computation of Net Refund Due

This is the total state and local option fuel taxes

Line 1.

Enter the “Gallons Eligible for Refund”

paid on undyed diesel purchased in Florida.

as reported on Part III - Schedule of Idle

Line 16.

Subtract Line 15 from Line 13 and enter

Consumption.

here. This is your total cost of undyed diesel

Line 2.

Enter the total from Line 1, “ Total Gallons of

purchased in Florida less the state and local

Undyed Diesel Purchased in Florida” (Sum of

taxes.

Column B) from Part IV - Schedule of Undyed

Line 17.

Divide Line 16 by Line 12 and enter total

Diesel Fuel Purchased in Florida for Use in a

here. The result must be carried out to four

Motor Coach.

decimal places.

Line 3.

Enter the lesser of Line 1 or Line 2. This

Part III – Schedule of Fuel Consumed During Idle in

will be the net number of gallons eligible for

Florida

refund. Only gallons of fuel purchased in

This schedule should be completed only

Florida are eligible for refund.

for those buses that had some mileage in

Line 4.

The fuel tax rate eligible for refund during

Florida.

the calendar year, as provided in section

Column A. Enter the motor coach identification

206.8745(8), Florida Statutes, is entered by the

number for each bus in this column. The

Department.

identification number may be the vehicle

Line 5.

Multiply Line 3 by the rate shown on Line 4 and

serial number or license number.

enter here. This is the amount of your fuel tax

Column B. Enter the total miles traveled by this bus in

refund prior to the sales tax offset.

Florida during the calendar year.

Line 6.

Enter the amount from Part II, Line 17.

Column C. Enter the total miles traveled by this bus in all

Line 7.

Multiply Line 3 by Line 6. This is the cost of

states during the calendar year.

the net gallons eligible for refund.

Line 8.

Multiply Line 7 by 6% and enter here. This is

Column D. Divide Column B by Column C and enter the

result here. This is the percentage of usage

the total state sales tax due on the cost of the

fuel eligible for refund.

allocated to Florida.

Line 9.

Multiply Line 7 by the applicable local

Column E. Enter the total gallons consumed during idle

discretionary sales surtax rate in your county

by each bus for the calendar year. This must

and enter here. The local discretionary

be supported by records generated from an

sales surtax rate can be obtained on

on-board computer. The on-board computer

Form Dr-309640 - Application For Refund Of Tax Paid On Undyed Diesel Consumed By Motor Coaches During Idle Time In Florida Page 4

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