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-5.060 - Wholesalers

Universal Citation: FL Admin Code R 12B-5.060

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

(1) General Information. Wholesalers may:

(a) Sell fuel to terminal suppliers, other wholesalers, and exporters.

(b) Sell fuel to retail dealers, resellers and end-users.

(c) Sell fuel to the United States Government.

(d) Sell fuel to farmers and commercial fishermen.

(e) Sell fuel to local government users and mass transits.

(2) Licensing and Bonding.

(a)
1. To obtain an annual license as a wholesaler, a 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 e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the wholesaler 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 wholesaler is unable to use the Department's website to enroll.

3. Wholesalers 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)
1. Each wholesaler that is licensed pursuant to Section 206.02, F.S., will be required to furnish a bond to the Department in a sum of not more than $300, 000, for each product type (motor fuel, diesel fuel, and aviation fuel).

2. The tax rate for calculating the wholesaler's bond on motor fuel will be the taxes imposed under Section 206.41, F.S. (fuel sales tax, Constitution Tax, County Tax, Municipal Tax, Ninth-cent County Fuel Tax, the maximum Local Option Fuel Tax rate, and the SCETS tax charged in this state.)

3. The tax rate for calculating the wholesaler's bond on diesel fuel will be the taxes imposed under Section 206.87, F.S. (fuel sales tax, Excise Tax, Ninth-cent County Fuel Tax, the maximum Local Option Fuel Tax rate, and the SCETS tax charged in this state.)

4. The tax rate for calculating the wholesaler's bond on aviation fuel will be the tax imposed under Section 206.9825, F.S. (Excise Tax)

5. A wholesaler who has no import or export activity and is authorized to remit the taxes imposed by Chapter 206, F.S., to its supplier by electronic funds transfer (EFT) will file a bond with the Department for each product type (motor fuel, diesel fuel, and aviation fuel) based on the estimated average monthly gallons to be purchased, multiplied by the total of the taxes imposed under Section 206.41, F.S. (for motor fuel); Section 206.87, F.S. (for diesel fuel); and Section 206.9825, F.S. (for aviation fuel), and that sum multiplied by three.

6. A wholesaler who has no import or export activity and is not authorized to remit the taxes imposed by Chapter 206, F.S., to its supplier by EFT will file a bond with the Department for motor fuel only based on the estimated average monthly gallons to be purchased, multiplied by the maximum Local Option Fuel Tax rate charged in this State, and that sum multiplied by three.

7. A wholesaler who has no import or export activity, who sells only undyed diesel fuel, and who is not authorized by the Department to remit fuel tax to its supplier is not required to post a bond.

8. A wholesaler who only imports fuel into this State is required to post a bond with the Department for each product type (motor fuel, diesel fuel, and aviation fuel) based on the estimated average monthly gallons imported multiplied by the total of the taxes imposed under Sections 206.41, F.S. (for motor fuel); 206.87, F.S. (for diesel fuel); and 206.9825, F.S. (for aviation fuel) and that sum, multiplied by two.

9. The wholesaler will file an additional bond for motor fuel based on the estimated average monthly gallons imported multiplied by the maximum Local Option Fuel Tax rate charged in this State and that sum, multiplied by three.

(c) A person who is licensed as a wholesaler and an importer will file bonds as follows:
1. The wholesaler bond will be the estimated average monthly gallons to be purchased, multiplied by the taxes imposed under Sections 206.41, F.S. (for motor fuel), 206.87, F.S. (for diesel fuel), and 206.9825, F.S. (for aviation fuel) and that sum multiplied by three.

2. The importer bond shall be maintained in a sufficient amount to secure payment of tax on motor fuel, diesel fuel, and aviation fuel for 60 days of imports.

3. If an importer does not maintain sufficient bond prior to importation of motor fuel, diesel fuel, and aviation fuel, an import authorization number will be denied and such person will be prohibited from importing untaxed fuel into this state.

4. If the wholesaler bond is less than $300, 000, an additional bond for motor fuel will be calculated and added to the wholesale bond based on the estimated average monthly gallons to be imported, multiplied by the maximum Local Option Fuel Tax rate, charged in this State, multiplied by three.

(3) Exempt Sales.

(a) Fuel sold to the United States government, its departments, or its agencies in quantities of 500 gallons or more in each delivery, for exclusive use in equipment, devices, or motors operated by the United States is exempt.

(b) Dyed diesel fuel purchased from any licensee is exempt from taxes imposed under Chapter 206, F.S., except for dyed diesel fuel used for taxable purposes which is subject to the backup tax under Section 206.873, F.S.

(c) Dyed diesel fuel purchased for use by a trade or business is exempt from taxes imposed under Chapter 206, F.S., but may be subject to tax as provided in Section 212.0501, F.S.

(d) Sale of Undyed Diesel Fuel to Farmers.
1. The sale of undyed diesel fuel by a wholesaler to a farmer for use in farm equipment on a farm is exempt from the tax imposed under Section 206.87, F.S.

2. The wholesaler must obtain written certification from the farmer which identifies the number of gallons purchased which will be used exclusively on a farm.

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

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

(4) Taxable Sales.

(a) The taxes imposed by Sections 206.41(1)(d), (e) and (f), F.S., must be collected on all sales, delivery, or consignment of motor fuel to retail dealers, resellers, and end users.

(b) Sale of Dyed Diesel Fuel for Business Purposes. Wholesalers 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 wholesalers who sell 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.), electronically with the Department, as provided in Rule Chapter 12-24, 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 wholesalers who are authorized to submit Form DR-309632 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 which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that 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 wholesalers 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 wholesalers on sales 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., wholesalers 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)(d) and (e), and 206.87(1)(b) and (c), F.S., only when the return and payment are remitted timely.

(6) Refunds and Credits.

(a) Wholesalers that sell undyed diesel fuel to farmers for agricultural purposes tax exempt, as provided in Rule 12B-5.020, F.A.C., may obtain an ultimate vendor credit for the taxes paid when their Wholesaler/Importer Fuel Tax Returns (Form DR-309632) are filed.

(b) Wholesalers that sell fuel to the United States government, its departments, or its agencies in bulk lots of not less than 500 gallons in each delivery exempt from the taxes imposed under Sections 206.41 and 206.87, F.S., may obtain an ultimate vendor credit for the taxes paid when their Wholesaler/Importer Fuel Tax Returns (Form DR-309632) are filed.

(c) To obtain an ultimate vendor credit, wholesalers must complete Schedule 12, Ultimate Vendor Credits. Schedule 12 is required to be filed with the Wholesaler/Importer Fuel Tax Return, as indicated on the return.

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(4), 206.02, 206.05, 206.404, 206.43, 206.48, 206.485, 206.86, 206.90, 206.91, 206.9825, 213.755 FS.

New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-20-14, 7-28-15, 1-17-18, 1-1-21.

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