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-5.080 - Exporters
Universal Citation: FL Admin Code R 12B-5.080
Current through Reg. 50, No. 187; September 24, 2024
(1) General Information.
(a) Exporters are persons who remove fuel
from Florida by common or private carrier.
(b) Persons licensed as exporters are
authorized to purchase fuel in this state for export only. Storage of fuel by
an exporter in this state must be limited to no more than 24 hours in order for
the fuel to remain in stream of interstate commerce.
(2) Licensing and Bonding.
(a) Licensing.
1. Before any person may engage in business
as an exporter, such person must hold a valid license as an exporter of motor
fuel or diesel fuel.
2. Persons who
buy fuel within Florida or outside Florida, and who sell the fuel to Florida
customers must be licensed as wholesalers. See Rule
12B-5.060,
F.A.C.
(b)
1. To obtain an annual license as an
exporter, 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 exporter
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 exporter is unable to use the Department's website to
enroll.
3. Exporters 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.
(c) Bonding.
1. An exporter's bond will be equal to three
times the total state and local option taxes that would be due if the fuel was
sold for highway use in Florida.
2.
An exporter, who is also bonded as a wholesaler, will obtain a bond which will
be the difference between the wholesaler bond and the $300, 000 maximum bond
for motor fuel, diesel fuel, and aviation fuel.
(3) Returns and Payments.
(a) Returns.
1. Licensed exporters of gasoline, gasohol,
diesel, or aviation fuel are required to report all gallons of fuel exported
from Florida on an Exporter Fuel Tax Return (Form DR-309638, incorporated by
reference in Rule 12B-5.150, F.A.C.). Licensed
exporters that are also licensed as wholesalers are required to report their
export sales on a Wholesaler/Importer Fuel Tax Return (Form DR-309632,
incorporated by reference in Rule
12B-5.150, F.A.C.).
2. Form DR-309638, Exporter Tax Return, and
Form DR-309632, Wholesaler/Importer Fuel Tax Return, as applicable, must be
filed electronically with the Department, as provided in Rule Chapter 12-24,
F.A.C. The electronic returns must be filed on or before the 20th day of the
month following a month in which export transactions occur. 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 exporters who
are authorized to submit Form DR-309638 or 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.
(4) Taxable Purchases.
(a) Exporters must pay to terminal
suppliers taxes imposed in the state of destination when terminal suppliers are
licensed to collect such taxes.
(b)
Purchases of fuel by exporters from terminal suppliers, who are not licensed to
collect taxes in states of destination, are subject to Florida taxes imposed
under Sections 206.41 and
206.87, F.S.
(5) Refunds and Credits.
(a) Exporters who export fuel to other states
on which Florida tax has been paid may obtain a refund of Florida taxes paid.
To receive a refund of Florida tax paid, an exporter must file an Application
for Refund (Form DR-26, incorporated by reference in Rule
12-26.008, F.A.C.) with the
Department. Form DR-26 must be filed in accordance with the timing provisions
of Section 215.26(2),
F.S., and must meet the requirements of Sections
213.255(2) and
(3), F.S. Form DR-26, Application for Refund,
must be filed with the Department within 3 years after the date the tax was
paid.
(b) Copies of invoices for
purchases and sales of fuel exported outside Florida and copies of the tax
returns filed in the state of destination are required to be submitted with the
application for refund.
(c)
Exporters who sell fuel exempt in another state on which taxes were collected
for the state of destination by terminal suppliers in Florida, must obtain
refunds from the states to which the fuel was exported.
(6) Diversion Numbers.
(a)
1.
Before any fuel, purchased by an exporter, may be sold in Florida, such
exporter must first call the Department of Revenue at 1(800)360-5436, and
obtain a diversion number.
2. After
receiving the required diversion number, an exporter must provide such number
to the carrier transporting the fuel, and the number must be manually recorded
on shipping papers maintained by such carrier.
(b) To divert fuel purchased for export from
Florida back to Florida sales, the exporter must be licensed as a
wholesaler.
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(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 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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