Fuel Tax Questions in Florida
The fuel tax is one of Florida's main state taxes. Fuel taxes are levied on almost all types of fuel used to power motor vehicles, and they are usually not a percentage of a total value, but are measured in cents per gallon that is used. This type of tax is generally charged to buyers of fuel as part of the price they pay for the fuel.
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Licenses to Sell or Store Fuel
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To sell or store fuel in Florida and pay all fuel taxes you owe, you must acquire a fuel license. Florida has several types of fuel licenses. The type of license you need is determined by your method of operation: blender/retailer of alternative fuel, exporter, local government user, mass transit system provider, petroleum carrier, pollutants, retail dealers and resellers (sales and use tax), terminal operator, terminal supplier and wholesaler or importer. You can find more information regarding these methods at the Florida Department of Revenue´s website.
Rates for the Fuel Tax
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As of 2011, the motor fuel tax rate is 16.2 cents per gallon, which applies to fuel used for land motor vehicles that do not use diesel. The diesel tax rate is 30 cents per gallon and only applies to motor vehicles that use diesel instead of gas. The aviation fuel tax rate is 6.9 cents per gallon and it applies to all types of air transportation.
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Refund on Fuel Taxes
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The State of Florida has enacted laws that allow buyers and users of fuel that has already been taxed to receive a refund. These returns can only be claimed by entities that use the tax-paid fuel for exempt purposes.
Tax-exempt Purpose for Fuel
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According to the Florida Department of Revenue, fuel used for exempt purposes includes fuel used for agriculture, commercial fishing, aquacultural purposes or commercial aviation purposes. It also includes fuel used by mass transit system providers, local government purposes, nonpublic schools, terminal suppliers who make exempt sales, wholesalers and importers who make exempt sales. Diesel fuel used by motor coaches; pollutants exported, bunkered into marine vessels or converted to a solvent mixture and aviation fuel used by air carriers can also be used to file a return. Aviation fuel sold to the federal government, tax-exempt fuel purchases made by federal government agencies and tax-exempt purchases made by sovereign nations are also included.
Filing Electronically
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If you are included in one of the categories mentioned above, you might be required to file your tax return electronically. Otherwise, you can file by mail. Wholesalers and importers who file a fuel tax return and who are using Form DR-309632 are required to file electronically. Retailers using Form DR-309635, petroleum carriers using Form DR-309637, exporters using Form DR-309638, terminal suppliers using Form DR-309631 and terminal operators using Form DR-309636 are also required to file electronically. The last two categories are required to do an EDI (Electronic Date Interchange) filing.
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