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-5.050 - Terminal Suppliers

Universal Citation: FL Admin Code R 12B-5.050

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 marine vessel, rail, or pipeline, and who place the fuel in storage at a terminal which is registered under s. 4101 of the Internal Revenue Code must obtain a terminal supplier license.

(b) Terminal suppliers may:
1. Exchange fuel above the loading rack with other terminal suppliers.

2. Sell fuel to other terminal suppliers, wholesalers, and exporters.

3. Sell fuel to licensed exporters for removal from Florida.

4. Export fuel directly from the terminal.

5. Sell fuel to resellers, retail dealers, and end-users.

6. Sell fuel to the United States Government.

7. Sell fuel to farmers and commercial fisherman.

8. Blend products at the loading rack.

(c)
1. Terminal suppliers are authorized to import tax-free gasoline, gasohol, diesel, or aviation fuel, place such fuel in storage at a terminal, and to collect the state excise tax, county fuel tax, municipal fuel tax, and fuel sales taxes as the fuel is removed through the loading rack.

2. Terminal suppliers are prohibited from collecting ninth-cent fuel tax, local option fuel tax, and State Comprehensive Enhanced Transportation System Tax on gasoline or gasohol sold to other terminal suppliers and wholesalers.

3. Terminal suppliers must collect all taxes imposed under Section 206.87(1), F.S., on the sale, delivery, or consignment of taxable diesel fuel, except when such sales are specifically exempt from tax.

(d) The following persons are required to be licensed as terminal suppliers:
1. Persons who sell fuel through the loading rack of a terminal located in Florida;

2. Persons who are position holders of fuel that is located in this state for longer than 24 hours after the fuel has lost its interstate character; or

3. Persons who purchase fuel from terminal suppliers above the loading rack of a terminal located in this state.

(2) Licensing and Bonding.

(a) Licensing.
1. Before any person may engage in business as a terminal supplier within this state, such person must first obtain, and be the holder of a valid terminal supplier license issued by the Department.

2. To obtain an annual license as a terminal supplier, every person must file a Florida Fuel Tax Application (Form DR-156, 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 eServices Program.

3. To enroll in the eServices Program to make payments and submit returns electronically to the Department, the terminal supplier must do one of the following:
a. Complete enrollment on the Department's website at www.floridarevenue.com.

b. Complete Form DR-600, Enrollment and Authorization for eServices 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 terminal supplier is unable to use the Department's website to enroll.

4. Terminal suppliers 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.

5. 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).

6. 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.

7. Terminal suppliers that import or export tax-paid fuel are not required to obtain an importer or exporter license.

8. Any terminal operator that owns fuel at a terminal is required to be licensed as a terminal supplier.

(b) Bonding.
1. Prior to becoming licensed, each new terminal supplier applicant must submit, to the Department, a bond which equals 3 times the estimated average monthly fuel tax levied under Chapter 206, F.S., for each type of fuel that will be sold, but such bond will not exceed a maximum of $300, 000 for each product type (motor fuel, diesel, and aviation fuel).

2. A terminal supplier that has filed bonds of less than $300, 000 for each product type (motor fuel, diesel, and aviation fuel) will be notified by the Department when its liability increases to an amount that requires an increase in its bond.

(3) Exempt Sales.

(a) Sales of Fuel to the United States Government. Terminal suppliers that sell fuel in quantities of 500 gallons or more per delivery to the United States Government, its departments, or its agencies are not required to collect tax on such sales. This exemption does not apply when fuel is delivered to retail dealers located on governmental installations.

(b) Dyed Diesel Fuel. The sale of dyed diesel fuel by terminal suppliers for any use is exempt from taxes imposed under Part II, Chapter 206, F.S.

(c) Sale of Undyed Diesel Fuel to Farmers.
1. The sale of undyed diesel fuel by a terminal supplier to a farmer for use in farm equipment on a farm is exempt from the tax imposed under Section 206.87, F.S. The terminal supplier must obtain written certification from the farmer which identifies the number of gallons purchased which will be used exclusively on a farm.

2. Terminal suppliers must collect all taxes imposed under Section 206.87, F.S., on undyed diesel sold to farmers for non-agricultural use.

3. No terminal supplier will be entitled to a credit for taxes due without first having obtained the written certification.

(4) Taxable Sales.

(a) Motor Fuel and Diesel Fuel Used for Commercial Fishing Purposes.
1. Terminal suppliers who sell motor fuel to commercial fishermen are required to collect all taxes imposed under Section 206.41, F.S., on each sale.

2. Terminal suppliers who sell taxable diesel to commercial fishermen are required to collect all taxes imposed under Section 206.87, F.S., on each sale.

(b) Sale of Fuel to Mass Transit Systems or Local Government Users. Terminal suppliers who sell motor fuel and taxable diesel to mass transit systems, counties, municipalities, or school districts must collect all taxes imposed under Sections 206.41 and 206.87, F.S.

(c) Diesel Fuel Used in Interstate Commerce. Terminal suppliers who sell diesel fuel which is used in commercial vehicles regularly engaged in interstate commerce are required to collect all taxes imposed under Section 206.87, F.S.

(d) Diesel Fuel Used in Power Take-off Units. Terminal suppliers who sell diesel fuel which is used in vehicles having power take-off units or engine exhaust for the purpose of turning a concrete mixer drum, for compacting solid waste, or for unloading bulk cargo by pumping, are required to collect all taxes imposed under Section 206.87, F.S.

(e) Sale of Fuel to Resellers, Retail Dealers, and End-users. Terminal suppliers who sell fuel to resellers, to retail dealers, or to the end-users of such fuel are required to collect all taxes imposed under Sections 206.41 and 206.87, F.S.

(f) Sale of Fuel for Business Purposes.
1. Undyed Diesel Fuel. Terminal suppliers who sell taxable diesel fuel which is used for business purposes are required to collect all taxes imposed under Section 206.87, F.S.

2. Dyed Diesel Fuel. Terminal suppliers who sell dyed diesel fuel that will be used for business purposes are not required to collect sales tax on such sales.

(5) Returns and Payments.

(a) Returns. All terminal suppliers that sell gasoline, gasohol, diesel, or aviation fuel are required to report all taxes imposed by Chapter 206, F.S., on a Terminal Supplier Fuel Tax Return (Form DR-309631, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be submitted by Extensible Markup Language (XML), as provided in the Motor and Other Fuel Taxes XML User Guide for e-file Developers and Transmitters (Form DR-309652, incorporated by reference in Rule 12B-5.150, F.A.C.). The electronic return must be filed on or before the 20th day of each month for transactions occurring during the previous month. To be timely, the electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. For terminal suppliers who are authorized to submit Form DR-309631 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day that is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A "legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

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

(c) Collection Allowance.
1. A .2 percent (.002) collection allowance deduction is authorized to terminal suppliers from the taxes collected under Sections 206.41(1)(a), (b), (c) and (g), F.S., on sales of motor fuel when 50 percent of the allowable deduction is granted to a purchaser with a valid wholesaler or terminal supplier license, and only when the return and payment are remitted timely.

2. A .67 percent (.0067) collection allowance deduction is authorized to terminal suppliers on the sale of diesel fuel when 50 percent of the allowable deduction is granted to a purchaser with a valid wholesaler or terminal supplier license, and only when the return and payment are remitted timely.

3. In addition to the collection allowance deduction authorized in subparagraphs 1. and 2., terminal suppliers who sell fuel to retail dealers or end-users may take a deduction of 1.1 percent of taxes collected under Sections 206.41(1)(c), (d) and (e), and 206.87(1)(b) and (c), F.S., and only when the return and payment are remitted timely.

(6) Refunds and Credits.

(a) Sales of Fuel to the United States Government.
1. Terminal suppliers that sell fuel to the United States Government, its departments, or its agencies exempt from taxes imposed under Sections 206.41 and 206.87, F.S., must accrue all such taxes and may obtain an ultimate vendor credit for the taxes accrued when their Terminal Supplier Tax Returns are filed.

2. To obtain an ultimate vendor credit, terminal suppliers must complete Schedule 12, Ultimate Vendor Credits. Schedule 12 is required to be filed with the Terminal Supplier Fuel Tax Return, as indicated on the return.

(b) Motor and Diesel Fuel Used for Agricultural Purposes.
1. Sales by terminal suppliers of taxable motor fuel to persons for agricultural uses as provided in Section 206.63, F.S., are subject to a refund pursuant to Section 206.64, F.S., and Rule 12B-5.130, F.A.C., of the municipal fuel tax, the local option fuel tax, the state comprehensive transportation system tax, and the fuel sales tax imposed by Sections 206.41(1)(c), (e), (f) and (g), F.S.

2. A terminal supplier may sell taxable diesel fuel exempt for agricultural purposes, but must accrue all taxes imposed under Section 206.87, F.S. To obtain an ultimate vendor credit for the tax accrued, terminal suppliers must complete Schedule 12, Ultimate Vendor Credits. Schedule 12 is required to be filed with the Terminal Supplier Tax Return, as indicated on the return.

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, 206.02, 206.05, 206.41, 206.413, 206.414, 206.43, 206.48, 206.485, 206.62, 206.63, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.97, 206.9815, 206.9941, 206.9942, 213.755 FS.

New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 7-28-15, 1-17-18, 3-25-20, 1-1-21.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.