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-5.300 - Aviation Fuel Licensees

Universal Citation: FL Admin Code R 12B-5.300

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

(1) Definitions.

(a) "Air carrier" means any carrier that is in the business of transporting persons or property for compensation or hire by air.

(b) "Aviation turbine fuel" means diesel fuel, kerosene, or jet fuel determined by the American Society of Testing Materials and classified as D-1655 or other current specifications.

(c) "Qualified air carrier" means air carriers conducting scheduled operations or all-cargo operations that are authorized under 14 C.F.R. §121, 129, or 135.

(2) General Information.

(a) Terminal Suppliers of aviation fuel or undyed kerosene.
1. Persons who import aviation fuel or undyed kerosene 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.

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

b. 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;

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

3. Terminal suppliers of aviation fuel or undyed kerosene may:
a. Exchange aviation fuel or undyed kerosene above the loading rack with other terminal suppliers.

b. Sell aviation fuel or undyed kerosene to other terminal suppliers, wholesalers, and exporters.

c. Sell aviation fuel or undyed kerosene to licensed exporters for removal from Florida.

d. Export aviation fuel or undyed kerosene directly from the terminal.

e. Sell aviation fuel or undyed kerosene to fix-base operators and end-users.

f. Sell aviation fuel or undyed kerosene to the United States Government.

g. Blend products with aviation fuel or undyed kerosene at the loading rack.

4. Bonding. Prior to becoming licensed, each new terminal supplier applicant must submit, to the Department, a bond, as provided in paragraph (2)(b) of Rule 12B-5.050, F.A.C.

(b) Wholesalers of Aviation Fuel or Undyed Kerosene.
1. Any person who stores aviation fuel or undyed kerosene for sale in Florida in a facility other than at a terminal registered with the Internal Revenue Service must hold a valid license as a wholesaler. See Rule 12B-5.060, F.A.C.

2. Wholesalers of aviation fuel or undyed kerosene must pay the excise tax imposed under Section 206.9825, F.S., to their suppliers.

3. Wholesalers may:
a. Sell aviation fuel or undyed kerosene to terminal suppliers, other wholesalers, and exporters.

b. Sell aviation fuel or undyed kerosene to retail dealers, resellers and end-users.

c. Sell aviation fuel or undyed kerosene to the United States Government.

d. Sell aviation fuel or undyed kerosene to local government users and mass transit systems.

4. Bonding. Prior to becoming licensed, each new wholesaler applicant must submit, to the Department, a bond, as provided in paragraph (2)(c) of Rule 12B-5.060, F.A.C.

(c) Importers of Aviation Fuel or Undyed Kerosene.
1. Every person who imports aviation fuel or undyed kerosene into Florida, by common or private carrier, upon which Florida tax has not been charged or collected must hold a valid license as a wholesaler and as an importer. See Rules 12B-5.030 and 12B-5.060, F.A.C.

2. Bonding. Prior to becoming licensed, each new exporter applicant must submit, to the Department, a bond, as provided in paragraph (2)(b) of Rule 12B-5.030, F.A.C.

(d) Exporters of Aviation Fuel or Undyed Kerosene.
1. Exporters of aviation fuel or undyed kerosene are persons who remove aviation fuel or undyed kerosene from Florida by common or private carrier.

2. Persons licensed as exporters are authorized to purchase aviation fuel and undyed kerosene in this State for export only. Storage, in this State, of aviation fuel or undyed kerosene by an exporter must be limited to no more than 24 hours in order for the fuel to remain in the stream of interstate commerce.

3. Bonding. Prior to becoming licensed, each new importer applicant must submit, to the Department, a bond, as provided in paragraph (2)(c) of Rule 12B-5.080, F.A.C.

(e) Carriers of Aviation Fuel or Undyed Kerosene.
1. Any person who transports aviation fuel or undyed kerosene within this State must hold a valid license as a carrier. See Rule 12B-5.040, F.A.C.

2. Any person transporting aviation fuel or undyed kerosene over the highways of this State, except a common carrier, must have a license card displayed in the vehicle.

3. Common carriers must have a bill of lading when transporting fuel over the highways of this State.

(3) Exempt Sales.

(a) Sales of Aviation Fuel to the United States Government. The sale by terminal suppliers and wholesalers of aviation fuel or undyed kerosene in quantities of 500 gallons or more per delivery to the United States Government, its departments, or its agencies is exempt from tax.

(b)
1. Sales of Aviation Fuel to Farmers. Terminal suppliers and wholesalers who sell aviation jet fuel or undyed kerosene to farmers for use in farm equipment on a farm are exempt from the tax imposed under this section only on the gallons of fuel which farmers provide written documentation to their suppliers which identifies the number of gallons purchased which will be used exclusively on a farm.

2. All taxes imposed under Section 206.87, F.S., must be collected by a terminal supplier or wholesaler on gallons of aviation jet fuel which will be used as diesel fuel.

(c) Sale of Undyed Kerosene for Home Heating or Cooking.
1. Terminal suppliers who deliver undyed kerosene to a residence for home heating or cooking must accrue the 4.27 cents ($0.0427) excise tax due on the number of gallons delivered on its Terminal Supplier Fuel Tax Return (Form DR-309631, incorporated by reference in Rule 12B-5.150, F.A.C.). To obtain a credit for tax accrued, terminal suppliers must complete Schedule 12, Ultimate Vendor Credit, and submit it to the Department with Form DR-309631.

2. Wholesalers that deliver tax-paid undyed kerosene to a residence for home heating or cooking may obtain a credit for the 4.27 cents ($0.0427) excise tax paid to suppliers when filing their Wholesaler/Importer Fuel Tax Returns (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.). To obtain a credit for tax paid, wholesalers must complete Schedule 12, Ultimate Vendor Credit, and submit it with Form DR-309632.

3. Terminal suppliers and wholesalers who deliver undyed kerosene to a residence for home heating and cooking must include on the invoice the name and address of the purchaser, and the statement, "Kerosene Sold for Home Heating and Cooking."

4. Terminal suppliers and wholesalers who deliver undyed kerosene to retail dealers for resale of such fuel exclusively for home heating and cooking may obtain a credit for tax paid on the number of gallons delivered. To obtain a credit for tax paid, terminal suppliers and wholesalers must complete Schedule 12, Ultimate Vendor Credit. Terminal suppliers must submit the completed Schedule 12 with Form DR-309631. Wholesalers must submit the completed Schedule 12 with Form DR-309632.

5. A retail dealer who purchases undyed kerosene from terminal suppliers and wholesalers for resale, and who sells such fuel exclusively for home heating and cooking must provide an affidavit to suppliers which indicates that the retail dealer has no facility for placing kerosene in the fuel tank of a motor vehicle.

6. Sales of Undyed Kerosene to a Reseller for Use as a Home Heating or Cooking Fuel.
a. A licensed wholesaler or terminal supplier may sell undyed kerosene to a reseller that qualifies as a retail dealer for sale of home heating or cooking fuel and may obtain a credit or a refund as the ultimate vendor. To obtain a credit or a refund for tax paid, wholesalers and terminal suppliers must complete Schedule 12, Ultimate Vendor Credit. Terminal suppliers must submit the completed Schedule 12 with Form DR-309631. Wholesalers must submit the completed Schedule 12 with Form DR-309632. To obtain a refund of tax paid, wholesalers 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., and Rule 12-26.003, F.A.C.

b. A reseller qualifies as a retail dealer if the following conditions are met:
(I) The reseller has a current certificate of registration to collect sales and use tax issued by the Department.

(II) Is currently registered with a carrier's license.

(III) When undyed kerosene is sold for home heating or cooking by terminal suppliers or wholesalers to a reseller that qualifies as a retail dealer, the sale invoices must be stamped by the supplier: UNTAXED KEROSENE FOR HOME HEATING AND COOKING, and the invoice signed by the retail dealer.

(IV) During pickup and delivery of undyed kerosene, each vehicle must have a placard displayed on the tank section in characters no less than 3 inches in height which states: FOR HOME HEATING OR COOKING PURPOSES ONLY - REPORT ANY FUELING OF HIGHWAY VEHICLES TO DEPARTMENT OF REVENUE AT 1(800)FL-AWARD.

c. Sales of undyed kerosene to a reseller for any use other than home heating or cooking are not subject to an ultimate vendor credit or refund.

d. Resellers that make sales of undyed kerosene for use other than for home heating or cooking without paying the aviation fuel tax are in violation of Chapter 206, F.S., and subject to the penalties provided in Section 206.872(11)(a), F.S.

(d) Sales of Aviation Fuel to Certain Qualified Schools. The sale of aviation fuel to qualified colleges or universities exclusively for use in flight training is exempt from the collection of tax imposed under this section.
1. For the purposes of this exemption, a qualified college or university is one that:
a. Is based in the state of Florida;

b. Is accredited or has applied for accreditation by the Aviation Accreditation Board International; and,

c. Offers a graduate program in aeronautical or aerospace engineering or offers flight training through a school of aeronautics or college of aviation.

In addition, a college must be a tax-exempt organization under § 501(c)(3) of the Internal Revenue Code to qualify for this exemption.

2. The following is a suggested certificate to be provided by the qualified college or university to a terminal supplier or wholesaler to purchase aviation fuel exempt from tax:

Exemption Certificate for Purchase of Aviation Fuel by Qualified Colleges and Universities

I, the undersigned individual, on behalf of _________________________________ (name of college or university), certify that such college or university qualifies for an exemption from aviation fuel tax pursuant to Section 206.9825(1)(e), F.S., and that such college or university:

· Is based in the state of Florida;

· Is a tax-exempt organization under § 501(c)(3) of the Internal Revenue Code, if the school is a college;

· Is accredited by or has applied for accreditation by the Aviation Accreditation Board International; and,

· Offers a graduate program in aeronautical or aerospace engineering or offers flight training through a school of aeronautics or college of aviation.

I further certify that the fuel purchased using this Certificate will be used exclusively for use in flight training by the college or university I represent. I understand that if the fuel is used for any purpose other than flight training, then the college or university must pay tax on the purchase price of the fuel directly to the Department of Revenue.

Under the penalties of perjury, I declare that I have read the foregoing Certificate and the facts stated in it are true.

___________________________________________

SIGNATURE OF PURCHASER, AUTHORIZED AGENT, OR REPRESENTATIVE ___________________________________________

TITLE OR DESIGNATION

_________________

DATE

3. Terminal suppliers and wholesalers who sell aviation fuel to qualified colleges or universities may obtain a credit for tax paid on the number of gallons delivered to the qualified colleges or universities. To obtain a credit for tax paid, terminal suppliers and wholesalers must complete Schedule 12, Ultimate Vendor Credit. Terminal suppliers must submit the completed Schedule 12 with Form DR-309631. Wholesalers must submit the completed Schedule 12 with Form DR-309632.

(4) Imposition and Payment of Tax.

(a) Tax Rate. An excise or license tax of 4.27 cents ($0.0427) per gallon is imposed on the sale of aviation fuel or undyed kerosene, either upon importation into this State, or on the first sale at the loading rack of a terminal if imported by a terminal supplier.

(b) Aviation Fuel Subject to Provisions of Chapter 206, F.S. The provisions of Sections 206.41 and 206.87 of Chapter 206, F.S., will apply on the sale of aviation fuel or undyed kerosene when sold for use as motor fuel or diesel fuel, including licensing, registration, timely filing of reports and tax collected, transporting fuel, suits for collection of unpaid taxes, Department warrants for collection of unpaid taxes, penalties, interest, retention of records, inspection of records, liens on property, foreclosure, and enforcement and collection also apply to the tax levied under this section.

(5) Returns.

(a) Any person who holds an aviation fuel license is required to file the following tax returns with the Department:
1. Terminal suppliers of aviation fuel are required to report tax due on aviation fuel on Form DR-309631, Terminal Supplier Fuel Tax Return.

2. Wholesalers and importers of aviation fuel are required to report tax due on aviation fuel on Form DR-309632, Wholesaler/Importer Fuel Tax Return.

3. Exporters of aviation fuel are required to report all purchases of aviation fuel from terminal suppliers or wholesalers in Florida of fuel that is exported to another state on Form DR-309638, Exporter Fuel Tax Return.

4. Terminal Operators of aviation fuel are required to report the number of gallons of aviation fuel removed from storage through the terminal rack and aviation fuel imported by means other than bulk transfer into Florida on Form DR-309636, Terminal Operator Information Fuel Tax Return.

5. Carriers of aviation fuel are required to report all aviation fuel moving by truck, rail, pipeline, barge, ship, or other conveyance on Form DR-309637, Petroleum Carrier Information Return.

(b) The forms in paragraph (a) are incorporated by reference in Rule 12B-5.150, F.A.C.

(c) Electronic filing of payments, returns, and other required information reports must be submitted to the Department as provided in rule Chapter 12-24, F.A.C., when:
1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means;

3. No tax is due with any return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(6) Applicability of Tax According To Use.

(a) Aviation gasoline used for purposes other than propelling aircraft is considered to be motor fuel and is subject to tax pursuant to Chapter 206.41, F.S.

(b) Motor fuel as defined in Chapter 206.01, F.S., not testing D-910, when used in aircraft, is not considered as aviation fuel and will be taxed as motor fuel.

(c) Aviation turbine fuel or undyed kerosene used for purposes other than to propel aircraft is subject to the tax pursuant to and determined by the provisions of Chapter 206.87, F.S.

(7) Refunds and Credits.

(a) Refunds to Air Carriers.
1. Air carriers are entitled to a refund and qualified air carriers are entitled to an additional refund of the tax paid on aviation fuel pursuant to Part III of Chapter 206, F.S. The total refund paid to air carriers and qualifed air carriers shall not exceed the amount of aviation fuel tax paid during the refund period.

2. The refund to air carriers is calculated by multiplying the wages paid to employees of the air carrier, who are based within this State and covered by the provisions of Chapter 443, F.S., by six-tenths of one percent (0.006).

3. The additional refund to qualifed air carriers is calculated by multiplying the total Florida tax-paid gallons of aviation aviation fuel purchased during the refund period by 1.42 cents ($0.0142) per gallon.

4. To obtain a refund of aviation fuel tax paid, an air carrier is required to file an Application for Aviation Fuel Refund - Air Carriers (Form DR-191, incorporated by reference in Rule 12B-5.150, F.A.C.), with the Department. Form DR-191 must be filed for each calendar quarter no later than the last day of the month immediately following the calendar quarter for which the refund is claimed. The filing day may be extended one additional month when a written explanation that sets forth reasonable cause for delay in filing the refund application is submitted with the application and the last preceding refund application was timely submitted to the Department.

5. The Department must receive amended refund applications for the prior calendar quarter by the current calendar quarter's deadline.

6. No refund will be authorized for a tax refund of less the $5 for a refund period.

(b) Any fixed base operator that sells aviation fuel to the United States government, its departments, or its agencies for use in governmental aircraft is entitled to a refund of tax paid on such fuel. To receive a refund of tax paid, the fixed base operator 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 Section 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C. Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.

(c)
1. Refund to Certain Qualified Schools for Aviation Fuel Used Exclusively in Flight Training. Qualified colleges or universities may apply for a refund of tax paid on aviation fuel purchased from fixed based operators or retailers for exclusive use in flight training by filing 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., and Rule 12-26.003, F.A.C.

2. To qualify for a refund, the college or university must submit the following with Form DR-26:
a. Documentation establishing that the college or university is based in Florida.

b. If applicable, documentation establishing that the college is a tax-exempt organization under § 501(c)(3) of the Internal Revenue Code.

c. Documentation establishing that the college or university is accredited or has applied for accreditation by the Aviation Accreditation Board International.

d. Documentation showing that the college or university offers a graduate program in aeronautical or aerospace engineering or offers flight training through a school of aeronautics or college of aviation.

e. Invoices or receipts showing the amount of tax paid.

f. A list of equipment, including aircraft identification numbers, in which the aviation fuel was used.

g. Fuel reports detailing the amount of aviation fuel used in the equipment.

(8) Bonded Fuel Exempt From Tax.

(a) Aviation fuel which is imported and placed in bond under Department of Treasury, U.S. Customs Service, pursuant to U.S.C. Sec. 1309 et seq., is exempt from the tax by this section, when such fuel is withdrawn and used under the guidelines and in compliance with the U.S. Customs Service.

(b) When such fuel is withdrawn from bonded supplies to be used in domestic flights, the tax levied under this section will apply.

(9) Commercial Air Carriers; Registration; Reporting.

(a) Registration.
1. All airlines that operate as commercial air carriers in Florida are required to hold a valid aviation fuel tax license.

2. To obtain an annual license, a commercial air carrier must file an Application for Air Carrier Fuel Tax License (Form DR-176, incorporated by reference in Rule 12B-5.150, F.A.C.) and the required attachments with the Department, as provided in the application.

3. To renew an annual license, a commercial air carrier must file a Renewal Application for Pollutant or Air Carrier License (Form DR-166R, incorporated by reference in Rule 12B-5.150, F.A.C.)

(b) Reporting. All licensed commercial air carriers are required to file a Florida Air Carrier Fuel Tax Return (Form DR-182, incorporated by reference in Rule 12B-5.150, F.A.C.), to report aviation fuel withdrawn from bonded inventories and use in domestic flights or imports of non-tax paid aviation fuel, and to remit tax due at the rate of 4.27 cents ($0.0427) per gallon. Form DR-182 must be filed on or before the 20th day of each month for transactions during the previous month to avoid penalty for late filing. 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 which 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.

(c) Electronic filing of payments, returns, and other information reports must be submitted to the Department as provided in rule Chapter 12-24, F.A.C., when:
1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means;

3. No tax is due with any return for report tax; or

4. Any information report is required to be submitted by electronic means.

Rulemaking Authority 206.14(1), 206.59(1), 206.97, 213.06(1) FS. Law Implemented 206.02, 206.03, 206.05, 206.43, 206.48, 206.485, 206.90, 206.91, 206.9825, 206.9826, 206.9835, 206.9855, 206.9865, 206.9875, 213.37 FS.

New 11-21-96, Amended 10-27-98, 5-1-06, 1-20-14, 1-11-16, 1-10-17, 1-17-18, 1-1-21, 1-1-21.

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