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DR-309639

Instructions for Completing Application for

R. 01/13

Refund of Tax Paid on Undyed Diesel Fuel

Page 8

Used for Off-road or Other Tax-exempt Purposes

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

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

Instructions for Page 2

Category:

Check the appropriate boxes based on use of diesel fuel. If the fuel is used for more than one purpose, please check all

boxes that apply. This application must be filed within 3 years after the date the tax was paid.

Part I:

Line 1:

Beginning Inventory – Enter the physical inventory of gallons measured on the first day of the refund

period before you include any purchases. Your beginning inventory must be the same as your ending

inventory from the previous filing period.

Line 2:

Gallons Purchased – Enter the number of diesel fuel gallons purchased during the refund period stated

on Page 2, Part I, Line 2 of this Application for Refund. Schedule 1A of this application should be used for

purchases made in the year stated on the front page of the application. You must use an application for the

year in which the tax was paid. Prior year applications may be obtained from the Department’s Internet site

at or by calling Refunds at 850-617-8585.

Line 3:

Ending Inventory – Enter the physical inventory of gallons measured on the last day of the refund period.

Line 4:

Gallons to be Accounted For – Add Line 1 plus Line 2. Subtract Line 3 from the result and enter here.

Line 5:

Gallons Consumed in Trucks –

5(a) – Enter the gallons used to turn concrete mixer drums or to compact solid waste.

5(b) – Enter the gallons used to unload bulk cargo by pumping.

Line 6:

Gallons Consumed for Other Exempt Off-road Purposes –

6(c) – Enter the gallons used to propel off-road diesel equipment (e.g., road scrapers, bulldozers and

tractors that are NOT used exclusively for agricultural purposes).

6(d) – Enter the gallons used in off-road stationary equipment or for commercial cooking and heating (e.g.,

refrigerated units, generators, pumps, and boilers for commercial establishments).

Line 7:

Gallons Consumed for Highway Use – Enter the amount on Line 4 (Gallons to be Accounted For) minus

the total of Lines 5(a) and 5(b) (gallons consumed in trucks) minus the total of Lines 6(a) and 6(b) (gallons

consumed for other purposes).

Part II:

The gallons eligible for a refund are subject to use tax under s. 212.0501, F.S., based on the average cost per

gallon. The average cost per gallon is calculated on the cost of the fuel less the state and local option taxes.

A. A refund will be granted on 35% of the diesel fuel gallons consumed by vehicles using the fuel to turn concrete

mixer drums or to compact solid waste as follows:

Gallons Eligible for Refund = .35 multiplied by Line 5(a) from Part I

Sales Tax Due = (.06 plus surtax) multiplied by (Average Cost per Gallon from Schedule 1B) multiplied by eligible

gallons*

Net Refund Due = Tax on Eligible Gallons minus Sales Tax Due

B. A refund will be granted for undyed diesel fuel used by a power take-off unit or engine exhaust for unloading bulk

cargo by pumping as follows:

Gallons Eligible for Refund = Part I, Line 5(b)

Sales Tax Due = (.06 plus surtax) multiplied by (Average Cost per Gallon From Schedule 1B) multiplied by eligible

gallons*

Net Refund Due = Tax on Eligible Gallons minus Sales Tax Due

Tax paid on undyed diesel fuel consumed for unloading bulk cargo by pumping is subject to refund if the fuel is from

the same supply tank that fuels the highway vehicle. The refund is only for the fuel consumed for unloading bulk cargo

by pumping and not for fuel used to power the vehicle over the highway.

Form Dr-309639 - Application For Refund Of Tax Paid On Undyed Diesel Used For Off-Road Or Other Exempt Purposes Page 8

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