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-5.121 - Temporary Licenses Issued Under a Declared Emergency

1. A business with a physical location in Florida that holds a valid Florida Sales and Use Tax certificate of registration, or

2. Any person who holds a valid fuel license issued by another state.

1. A temporary importer, temporary exporter, or temporary carrier license expires on the last day of the month following the month in which the temporary license is issued. For example, the Department issues a temporary importer license effective July 15. The temporary license expires at midnight, August 31.

2. Any person who holds a temporary importer, temporary exporter, or temporary carrier license may request that the expiration date of the temporary license be extended during the declared state of emergency or major disaster. No extension of a temporary fuel license will be granted to any temporary licensee who has failed to file the required returns or to remit fuel taxes due to the Department.

3. To obtain an extension of the expiration date of the license, the license holder must scan and email, fax, or mail a written request for a one-month extension of the expiration date of the license to the Department. The written request must be scanned and emailed, faxed, or postmarked on or before the expiration date of the current temporary license to:

Account Management - Fuel Unit

Florida Department of Revenue

P.O. Box 6480

Tallahassee FL 32314-6480.

Fax Number: (850)245-5867

Email: motor_fuel@floridarevenue.com

4. The Department will grant an extension of the expiration date of a temporary exporter, temporary importer, or temporary carrier license on a month-to-month basis. The extension of the expiration date will become effective on the first day of the next calendar month after receiving the written request and will expire at midnight on the last day of that month.

5. For example, the Governor of Florida declares a state of emergency on June 5, and a dealer who holds a valid fuel license issued by the State of Georgia wants to transport fuel into Florida. The Georgia fuel dealer faxes a completed Florida Temporary Fuel Tax Application (Form DR-156T) to the Department on June 6. On that date, the Department issues the Georgia dealer a temporary importer license authorizing the dealer to transport fuel into Florida. The Florida temporary fuel license will expire at midnight, July 31. On July 28, the declared state of emergency remains in effect, and the temporary importer faxes a written request to the Department to obtain an extension of the expiration date. The Department will grant an extension of the temporary license's expiration date that will remain in effect until midnight, August 31.

1. Sales of Gasoline Products.

2. Sales of Diesel Products.

3. Sales of Aviation Fuel.

4. Florida fuel tax rates by county may be found at the Department's website at www.floridarevenue.com.

1. Temporary exporters who purchase taxable fuel in Florida during a declared emergency or disaster are required to pay the fuel taxes due to licensed terminal suppliers at the fuel tax rate imposed in the state to which the fuel is destined for sale or use. For example, a fuel distributor licensed in Georgia obtains a temporary exporter's license in Florida during a declared emergency in Georgia. When the temporary exporter purchases taxable fuel at a Florida terminal supplier for export to Georgia, the Florida terminal supplier is required to collect and remit fuel tax due at the rate imposed on the fuel in Georgia.

2.

1. Carriers who are not licensed to transport fuel in Florida, prior to a declared emergency or disaster, are required to obtain a temporary carrier license to transport fuel within Florida during a declared emergency or disaster.

2. Carriers who do not hold a valid Florida fuel license or a Florida temporary importer or temporary exporter license are prohibited from transporting fuel in Florida that is owned by the carrier.

1. Returns to report taxes imposed under Chapter 206, F.S., and information returns are due to the Department on or before the 20th day of each month for transactions occurring during the previous month. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day that is not a Saturday, Sunday, or legal holiday.

2. 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.

1. All temporary importers, who sell gasoline, gasohol, diesel, undyed diesel, and 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.) on or before the 20th day of each month for transactions occurring during the previous month.

2. A collection allowance deduction (found on the return) is authorized to temporary importers from the taxes collected under Sections 206.41(1)(a), (b), (c) and (g) and 206.9825(1), F.S., on sales of motor fuel and aviation 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. A .67 percent (.0067) collection allowance deduction is authorized from taxes collected under Sections 206.87(1)(a) and (e), F.S., to temporary importers 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.

1. Instead of taking ultimate vendor credits on their fuel tax returns, temporary importers may obtain a refund of fuel taxes paid on sales of gasoline, gasohol, undyed diesel, and aviation fuel sold for exempt purposes.

2. To receive a refund of Florida tax paid, a temporary importer 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 must be filed with the Department within three (3) years after the date the tax was paid.

3. Copies of invoices showing the amount of taxes paid must be submitted with the application for refund.