Form Dr-156 - Florida Fuel Or Pollutants Tax Application (Page 2 of 19) in pdf

Florida Fuel or

DR-156

R. 01/18

Pollutants Tax Application

Rule 12B-5.150

Florida Administrative Code

Effective 01/18

Blender

Carrier

Exporter

Importer

Local Government



Mass Transit System Provider

Pollutants

Retailer of Natural Gas



Terminal Operator

Terminal Supplier

Wholesaler



Florida Fuel or Pollutants Tax Information

Who must register?

Retailer of Natural Gas - Any person who sells or supplies

natural gas fuel to an end user, for use in the fuel supply tank

Businesses or individuals that must have a license under

of a motor vehicle. “Natural gas fuel” is defined as any liquefied

Chapter 206, Florida Statutes (F.S.), include those who:

petroleum gas products, compressed natural gas products, or a

• blend taxable with non-taxable fuel

combination thereof for use in a motor vehicle.

• blend any product with motor or diesel fuel outside the bulk

You are not required to obtain a retailer of natural gas license if:

transfer/terminal system for personal use

• You only have facilities for placing natural gas fuel into the

• export or import product

supply system of an internal combustion engine fueled by

• sell product defined as motor, diesel, or aviation fuel, unless

individual portable containers of 10 gallons or less and the

at retail

natural gas is used for an exempt purpose.

• operate a terminal registered with the Internal Revenue

• You have a residential refueling device for natural gas that

Service

is located at your primary residence and the gas is for

• sell natural gas at retail

personal use only.

• deliver fuel

Terminal Operator - Any person who owns, operates, or

Note: It is a third degree felony to operate without a license.

otherwise controls a terminal. A terminal operator that owns the

motor or diesel fuel that is transferred through or stored in the

Use this application to request one or more of the following

terminal, must also be licensed as a terminal supplier.

licenses:

Blender - Any person who blends any product with motor or

Terminal Supplier - Any position holder who has been

diesel fuel and who has been licensed or authorized by the

licensed by the Department as a terminal supplier, has met the

Department as a blender.

requirements of ss. 206.05 and 206.90, F.S., and is registered

under s. 4101 of the Internal Revenue Code for transactions

Carrier - Every railroad company, pipeline company, water

involving the bulk storage and transfer of taxable motor or

transportation company, private or common carrier, and any

diesel fuels.

other person transporting motor or diesel fuel, casing-head

gasoline, natural gasoline, naphtha, or distillate for others, either

Wholesaler - Any person who holds a valid wholesaler of

in interstate or intrastate commerce, to points within Florida, or

taxable fuel license issued by the Department of Revenue.

from a point in Florida to a point outside Florida.

How do I get a Fuel or Pollutants Tax license?

Exporter - Any person who has met the requirements of section

Follow the five-step process below:

(s.) 206.052, F.S., and who is licensed by the Department as an

exporter of taxable motor or diesel fuels either from substorage

Step 1. Application Process – Complete a separate Florida

at a bulk facility or directly from a terminal rack to a destination

Fuel or Pollutants Tax Application (Form DR-156) for each

outside Florida.

business activity or group of activities operating under

Importer - Any person who has met the requirements of

one Federal Employer Identification Number (FEIN). Those

s. 206.051, F.S., and is licensed by the Department to import

businesses with more than one fuel activity may apply for

motor fuel or diesel fuel upon which no precollection of tax

different license classifications on one application.

has occurred, other than through bulk transfer, into Florida by

Step 2. Background Check – Applicants requesting a terminal

common carrier or company-owned trucks.

supplier, importer, pollutants, exporter, blender, carrier, terminal

Local Government User of Diesel Fuel - Any county,

operator, wholesaler or retailer of natural gas fuels license

municipality, or school district licensed by the Department to

must undergo a background check conducted by the Florida

use untaxed or dyed diesel fuel in motor vehicles.

Department of Law Enforcement (FDLE), the Federal Bureau of

Investigations (FBI), and the Department of Revenue.

Mass Transit System Provider - Any licensed local

transportation company providing local bus service that is open

• Department of Revenue Investigative Background

to the public and travels regular routes.

Information - Complete questions 37 through 49 on the

Florida Fuel or Pollutants Tax Application (Form DR-156).

Pollutants - Any person who imports or produces a pollutant.

Pollutants include any petroleum product, as well as crude oil,

This information will be used by the Department of Revenue

pesticides, ammonia, chlorine, and solvents. A pollutant does

to determine the financial standing of the applicant.

not include liquefied petroleum gas, medicinal oils, waxes, or

products intended for application to the human body, for use in

human personal hygiene, or for human ingestion.

Form Dr-156 - Florida Fuel Or Pollutants Tax Application Page 2

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