Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Section 12B-5.030 - Importers

Universal Citation: FL Admin Code R 12B-5.030

Current through Reg. 50, No. 187; September 24, 2024

(1) General Information.

(a) Persons who import either gasoline, gasohol, diesel, or aviation fuel into Florida, by common or private carrier, upon which Florida tax has not been charged or collected, and persons who import and place fuel in storage outside a terminal registered under s. 4101 of the Internal Revenue Code must obtain a license as a Importer.

(b)
1. A person who exclusively causes fuel to be imported into Florida by common or private carrier upon which Florida tax has been charged or collected, is not required to be licensed as an importer.

2. A person is not required to be licensed as an importer if such person is transporting fuel from a point outside Florida, through Florida, and to a destination which is also outside this state.

3. Storage of fuel by an importer in this state must be limited to no more than 24 hours in order for the fuel to remain in stream of interstate commerce.

(c)
1. To qualify for an importer's license, a person must first be licensed as a wholesaler.

2. An importer is not authorized to sell fuel in Florida, nor is an importer authorized to store fuel in Florida. Sales and storage by an importer is reported under the wholesaler license.

(2) Licensing and Bonding.

(a) Licensing.
1. To obtain an annual license as an importer, every person must file Form DR-156, Florida Fuel Tax Application (incorporated by reference in Rule 12B-5.150, F.A.C.), with the required attachments, with the Department, as provided in the application, and enroll in the Department's e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the importer must:
a. Complete enrollment on the Department's website at www.floridarevenue.com, or

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the importer is unable to use the Department's website to enroll.

3. Importers who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.) to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by:
1) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or,

2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

5. Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutant License (incorporated by reference in Rule 12B-5.150, F.A.C.), and the required attachments with the Department, as provided in the renewal application.

(b) Bonding.
1. Prior to conducting business in this state, an importer will file with the department a single bond equivalent to 60 days tax liability on motor fuel, diesel fuel, and aviation fuel.

2. An importer's bond shall be maintained in an amount sufficient to secure payment of 60 days of tax liability on motor fuel, diesel fuel, or aviation fuel transported into Florida.

3. If an importer has not provided a bond sufficient to secure 60 days tax liability prior to importing motor fuel, diesel fuel, or aviation fuel, such importer is prohibited from importing any unsecured fuel into this State.

4. There is no maximum bond amount required for importers.

(3) Returns and Payments.

(a) Returns. Licensed importers of gasoline, gasohol, diesel, or aviation fuel are required to report all taxes imposed by Chapter 206, F.S., on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.), as provided in subsection (5) of Rule 12B-5.060, F.A.C.

(b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C.

(4) Refunds and Credits. Refunds and credits to importers are authorized only under the provisions for refunds and credits authorized to wholesalers. Importers may obtain an ultimate vendor credit for tax paid in the same manner as wholesalers, as provided in subsection (6) of Rule 12B-5.060, F.A.C.

(5) Import Authorization Numbers.

(a)
1. Before any fuel may be imported into Florida upon which Florida tax has not been charged or collected, an importer must first call the Department of Revenue at 1(800)360-5436, and obtain an import authorization number.

2. After receiving the required authorization number, an importer must provide such number to the carrier which will transport the fuel into Florida, and the number must be manually recorded on shipping papers in the possession of such carrier.

3. An import authorization number will be denied when an importer has not provided a bond sufficient to secure 60 days tax liability prior to the importation of motor fuel, diesel fuel, or aviation fuel into this state.

(b) Import authorization numbers are not required on fuel which is imported into Florida upon which Florida tax is either charged or collected.

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(3), 206.02, 206.026, 206.027, 206.028, 206.03, 206.05, 206.051, 206.054, 206.43, 206.48(2), 206.485, 206.9835, 213.755 FS.

New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-17-18.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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