Looking for a Florida Department Of Revenue Forms And Templates? Download it for free!

DR-309639

R. 01/13

Page 9

Carry the total gallons of undyed diesel fuel consumed for unloading bulk cargo by pumping to Page 2, Part I, Line 5b,

and Part II, Section B, Line 8 of the return.

You must complete Schedule 1D, Part IA using Schedule 1D, Part IB and Schedule 1D, Part II. Include Schedule

1D, Part IA and Schedule 1D Part II when you file your Application for Refund of Tax Paid on Undyed Diesel Used for

Off-road or Other Exempt Purposes (Form DR-309639). See Schedule Instructions.

C. A refund will be granted for on-road taxes paid on gallons of undyed diesel fuel used to propel off-road equipment

such as road scrapers, bulldozers, and tractors (when not used exclusively for agricultural purposes) as follows:

Gallons Eligible for Refund = Part I, Line 6(c)

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

gallons*. The rate for each county is entered by the Department.

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

D. A refund will be granted for on-road taxes paid on gallons of undyed diesel fuel used in off-road stationary

equipment or for commercial cooking and heating as follows:

Gallons Eligible for Refund = Part I, Line 6(d)

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

*Since the refund of fuel tax is offset against the liability of sales and use tax, DO NOT report sales and use

tax for these same gallons on the Sales Tax Return (DR-15) you file.

First time filers must complete this application and submit the following documentation for the refund to be

considered complete. First time filing requirements also apply to any taxpayer adding a new category or a category

not claimed on prior refund applications.

1. Copy of tax paid invoices or fuel management reports. For subsequent filings, the taxpayer is allowed to

submit a schedule in lieu of tax paid invoices or fuel management reports. The schedule must include the same

information as required on invoices.

2. Explanation of how fuel was used. For subsequent filings, the taxpayer need only provide this document when

fuel usage changes.

3. Equipment list. The equipment list must be updated when eligible equipment is added or deleted.

4. Power of Attorney form (Form DR-835), if applicable. For subsequent filings, the taxpayer need only provide this

document when another power of attorney is designated.

All applications for refund must contain sufficient information and documentation for the Department to determine the

amount of the refund claim due. This information and documentation must also be maintained at your place of business.

If your application does not contain the information and documentation required for the Department to determine the

amount of refund due, the Department will issue a written request to you for the additional information or documentation

required to determine the amount of refund due. The written request will be issued within 30 days of receipt of your

application.

Schedule Instructions

Schedule 1A – Schedule of Purchases of Tax-Paid Undyed Diesel Fuel

The Schedule of Purchases provides detail to support fuel purchases. If you do not provide all information required

under Columns 1 through 6 of this schedule, your refund will be reduced or denied. If you need additional copies of

schedules, photocopy as many copies as you need to provide the required information.

A fuel management report may substitute for the Schedule of Purchases (1A). However, the fuel management report

must be in the same format and provide the same information as required on the Schedule of Purchases (1A), except

for Column 2.

Form Dr-309639 - Application For Refund Of Tax Paid On Undyed Diesel Used For Off-Road Or Other Exempt Purposes Page 9

Related Articles

Related forms

Related Categories