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Important Information Concerning Application for Fuel Tax Refund

DR-138

Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes

R. 01/18

Page 2

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.

within this calendar quarter).

Permit holders are entitled to a refund of:

A. The fuel sales tax on gasoline/gasohol levied under s. 206.41(1)(g), F.S.,

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

used for agricultural, aquacultural, commercial fishing, and commercial

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

aviation purposes and the municipal fuel tax levied under s. 206.41(1)(c),

H. Number of gallons of motor fuel you purchased.

F.S., for agricultural, aquacultural and commercial fishing purposes.

In the event of an overpayment of any refund, the Department of Revenue

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

will refuse to make further refunds and advise the payee of the amount to be

according to s. 336.025 and the SCETS tax imposed according to

reimbursed.

s. 206.41(1) (f), F.S.

Gallons that you purchased during the previous year and consumed during

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

the current quarter for agricultural, aquacultural, and commercial aviation

annually in Taxpayer Information Publications on the Department's website

purposes will not be eligible for the full refundable rates for the current

at:

year. Instead, these gallons should be multiplied by last year’s rates. This

Applications are to be used only for the quarter indicated on the face of this

adjustment will compensate for any inventory that was assessed at last

application. Only original refund applications are acceptable. Application

year’s rate and carried forward to the current calendar year. Prior year rate

forms may be requested from the Department of Revenue, Refunds.

adjustment also applies to Part II.

Refund permits are renewed on an annual basis only if the permit holder files

quarterly claims during the year.

Line-by-Line Instructions For Parts I and II

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

Part I – Purchases of gasoline and gasohol.

immediately following the quarter. The filing date may be extended one

Line 1.

Beginning Inventory – Must be the same as your closing

additional month only if a justified, written excuse is submitted with the claim

inventory from prior quarter. If the prior quarter’s claim was not

and only if the prior quarter’s claim was filed on time.

filed, enter zero.

Purchases Made

Claims Must Be Filed

With A Written Excuse -

Line 2.

Gallons Purchased – This represents fuel you purchased during

During

By *

No Later Than

the calendar quarter. These purchases must be supported by

the Schedule of Purchases (Page 3).

January, February, and

April 30

May 31

Line 3.

Closing Inventory – Actual physical inventory as of the last day

March

of the quarter printed on Page 1. This will be your beginning

April, May, and

July 31

August 31

inventory for the next quarter. If no refund is due but a closing

June

inventory exists, the claim form must be filed.

July, August, and

October 31

November 30

September

Line 4.

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

October, November, and

January 31

February 28

Line 5.

Gallons not eligible for refund – This represents fuel which was not

December

used for farming, fishing, or commercial aviation purposes. Fuel

*Amended application for prior quarter must be received by current quarter’s

used in any vehicles or equipment driven or operated upon the

deadline. Example: You must submit an amended March quarterly

highways of this state is not eligible for refund.

application by July 31.

This restriction does not apply to the movement of a farm vehicle,

Each permit holder must maintain records to substantiate:

or farm equipment, citrus harvesting equipment, or citrus loaders

• Fuel was used by a qualified applicant

between farms.

• Fuel taxes were paid on the refundable gallons

Line 6.

Gallons claimed for refund –

• Gallons reported as Beginning and Ending Inventory

• Agricultural or aquacultural represents fuel that was used in any tractor,

• Fuel was used in an eligible manner

vehicle, citrus front loader, citrus harvesting equipment, or other farm

When copies of your records are required to determine

equipment used exclusively on a farm or for processing farm products on

the amount of refund due, the Department will issue a

the farm. This includes goats licensed under section 320.08 (3) (d), F.S.,

written request to you within 30 days of the receipt of your

that use motor fuel on or between farms.

application. Your application for a refund is not complete until

• Commercial Fishing or aquacultural represents fuel used in

the requested records are received by the Department.

the operation of boats, vessels, or equipment used

exclusively for the taking of fish, crayfish, oysters, shrimp or

The Schedule of Purchases (page 3) detailing the information listed below,

sponges for resale to the public.

may be submitted instead of original invoices. Include only one product type

• Commercial Aviation represents fuel used in the operation

listed at the top of the Schedule of Purchases. Separate schedules must be

of aviation ground support vehicles or equipment.

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

tax paid invoices with their initial refund request.

Part II – Local Option Tax.

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

Line 1.

This line represents gallons of fuel used upon which

B. Department of Environmental Protection storage tank facility identification

the local option tax was levied. This tax rate must

number of the tank where the motor fuel was stored prior to purchase or

be separately stated on the invoice.

the federal employee identification number of the seller.

Line 2.

The rate of the local option tax levied according

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

to s. 336.025, F.S., and the SCETS tax imposed

of the schedules.

according to s. 206.41(1)(f) F.S.

D. Sales invoice number.

E. Date that you took possession of the motor fuel from the supplier (must be

Form Dr-138 Draft - Application For Fuel Tax Refund Agricultural, Aquacultural, Commercial Fishing Or Commercial Aviation Purposes Page 2

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