Form Dr-160 Draft - Application For Fuel Tax Refund Mass Transit System Users (Page 2 of 3) in pdf

Important Information Concerning Application For Fuel Tax Refund

DR-160

Mass Transit System Users

R. 01/18

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.

Permit holders are entitled to a refund of:

identification number of the seller.

A. The fuel sales tax levied under s. 206.41(1)(g) and s. 206.87

C. Type of motor fuel you purchased using the product types

(1)(e) of Chapter 206, F.S., on Gasoline, Gasohol and Undyed

listed at the top of the schedules.

Diesel Fuel.

D. Sales invoice number.

B. The total amount of the local option tax levied in applicable

E. Date that you took possession of the motor fuel from the

counties according to s. 336.025, F.S., and the SCETS tax

supplier (must be within this calendar quarter).

imposed according to s. 206.41(1) (f) or 206.87(1) (d), F.S.

C. The applicable tax rates are entered by the Department and

F. County in which you took possession of the motor fuel from

are published annually in Taxpayer Information Publications

the supplier.

on the Department's website at:

G. Total price you paid for the motor fuel purchased.

H. Number of gallons of motor fuel you purchased.

Applications are to be used only for the quarter indicated on

the face of this application. Only original refund applications

In the event of overpayment of any refund the Department of

are acceptable. Application forms may be requested from the

Revenue will refuse to make further refunds and advise the

Department of Revenue, Refunds.

payee of the amount to be reimbursed.

Refund permits are renewed on an annual basis only if the

Provide Mass Transit effective dates (failure to provide

permit holder files quarterly claims during the year.

information may deem your application incomplete).

Applications must be filed quarterly, no later than the last day

Gallons that you purchased during the previous year and

of the month immediately following the quarter. The filing date

consumed during the current quarter will not be eligible for the full

may be extended one additional month only if a justified, written

refundable rate for the current year. Instead, these gallons should

excuse is submitted with the claim and only if the prior quarter’s

be multiplied by last year’s rate. This adjustment will compensate

claim was filed on time.

for any inventory that was assessed at last year’s rate and carried

forward to the current calendar year. Prior year rate adjustment

Purchases Made

Claims Must Be

With A Written

also applies to Part II.

During

Filed By *

Excuse -

No Later Than

Line-by-Line Instructions For Parts I and II

January, February,

April 30

May 31

and March

Part I – Purchases of Gasoline, Gasohol and Undyed Diesel Fuel.

April, May, and

July 31

August 31

Line 1. Beginning Inventory – Must be the same as your

June

closing inventory from prior quarter. If the prior

July, August, and

October 31

November 30

September

quarter’s claim was not filed, enter zero.

October, November,

January 31

February 28

Line 2. Gallons Purchased – This represents fuel you

and December

purchased during the calendar quarter. These

purchases must be supported by the Schedule of

*Amended application for prior quarter must be received by

Purchases (Page 3).

current quarter’s deadline. Example: You must submit an

amended March quarterly application by July 31.

Line 3. Closing Inventory – Actual physical inventory as of the

last day of the quarter printed on Page 1. This will be

Each permit holder must maintain records to substantiate:

your beginning inventory for the next quarter. If no

• Fuel was used by a qualified applicant

refund is due but a closing inventory exists, the claim

• Fuel taxes were paid on the refundable gallons

form must be filed.

• Gallons reported as Beginning and Ending

Line 4. Total consumption – Line 1 plus Line 2 minus Line 3.

Inventory

• Fuel was used in an eligible manner

Line 5. This line represents fuel purchased which as used in

When copies of your records are required to determine

any over-the-road charter service, or fuel used in non-

the amount of refund due, the Department will issue a

mass-transit vehicles.

written request to you within 30 days of the receipt of

Line 6. This line represents fuel purchased and used

your application. Your application for a refund is not

for any system of mass public transportation

complete until the requested records are received by the

authorized to operate within any city, town,

Department.

municipality, county, or transit authority region

in this state.

The Schedule of Purchases (Page 3), detailing the information

listed below, may be submitted instead of original invoices.

Part II – Local Option Tax.

Include only one product type listed at the top of the Schedule

Line 1. This line represents gallons of fuel purchased

of Purchases. Separate schedules must be used for each

and used upon which the local option tax was

product type. However, first time filers of this form must submit

levied. This tax rate must be separately stated

tax paid invoices with their initial refund request.

on the invoice.

A. Name and address of supplier that you purchased motor fuel

Line 2. The rate of the local option tax levied

from.

according to s. 336.025, F.S., and the SCETS

B. Department of Environmental Protection storage tank

tax imposed according to s. 206.41(1)(f) or

facility identification number of the tank where the motor

206.87(1)(d), F.S.

fuel was stored prior to purchase or the federal employee

Form Dr-160 Draft - Application For Fuel Tax Refund Mass Transit System Users Page 2

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