Published on: 15968642. The purpose of the proposed amendments is to modify the requirements for a return to be considered timely filed. These amendments remove the requirement that a confirmation from the Department is required before a return is determined to be timely filed and provide that a return will be considered timely if it is received by the Department or its agent on or before the due date. Additional amendments are proposed to adopt, by reference, changes to a form used by the Department in the administration of taxes imposed on fuels and pollutants.
Published on: 15702862. The purpose of the proposed amendments to Rules 12B-5.040 (Carriers.), 12B-5.050 (Terminal Suppliers.), 12B-5.060 (Wholesalers.), 12B-5.070 (Terminal Operators.), 12B-5.080 (Exporters.), 12B-5.090 (Local Government Units.), 12B-5.100 (Mass Transit Systems.), 12B-5.110 (Blenders), and 12B-5.150 (Public Use Forms.) F.A.C., is to address public comments requesting that the Department modify the requirements for a return to be considered timely filed. These amendments remove the requirement to receive a confirmation from the Department before a return is determined to be timely filed and provide that a return will be timely filed if it is received by the Department or its agent on or before the due date. Additional amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), are proposed to adopt, by reference, changes to a form used by the Department in the administration of taxes imposed on fuels and pollutants.
Published on: 13700879. Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F.
Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).
Effective July 1, 2013, Chapter 2013-142, L.O.F., provides that municipalities, counties, and school districts that manufacture biodiesel fuel solely for their own use are exempt from the wholesaler reporting, licensing, and bonding requirements.
Effective January 1, 2014, Chapter 2013-198, L.O.F.: (1) repeals the licensing requirements for retailers of alternative fuels; (2) repeals the requirement for purchasers of alternative fuel used in a vehicle registered in Florida to pay an annual fuel decal fee; (3) defines the term “natural gas fuel” to include those fuels previously defined as “alternative fuels”; and (4) requires any person who sells, produces, or refines natural gas fuel for use in a motor vehicle to be licensed annually as a natural gas fuel retailer effective January 1, 2014.
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel) is to: (1) include the provisions of Chapters 2013-82, 2013-103, 2013-142, and 2013-198, L.O.F.; (2) include these law changes in the forms used by the Department in the administration of the taxes imposed on fuels and pollutants; and (3) remove obsolete and unnecessary provisions.
Published on: 13327041. Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F.
Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).
Effective July 1, 2013, Chapter 2013-142, L.O.F., provides that municipalities, counties, and school districts that manufacture biodiesel fuel solely for their own use are exempt from the wholesaler reporting, licensing, and bonding requirements. Municipalities, counties, and school districts are required to file a return accounting for the biodiesel fuel manufactured and to remit three cents of the 4-cent tax imposed under paragraph 206.87(1)(a), F.S., and the ninth-cent fuel tax, the local option fuel tax, and the State Comprehensive Enhanced Transportation System Tax imposed under paragraphs 206.87(1)(b), (c), and (d), F.S.
Effective January 1, 2014, Chapter 2013-198, L.O.F., repeals the tax on alternative fuels, removing the requirement for retailers of alternative fuel to be licensed and the requirement for purchasers of alternative fuel that is placed into a vehicle registered in Florida to pay an annual alternative fuel decal fee.
Also, effective January 1, 2014, Chapter 2013-198, L.O.F., requires any person who sells, produces, or refines natural gas fuel for use in a motor vehicle to be licensed annually as a natural gas fuel retailer. Any natural gas fuel retailer who does not hold a valid annual license is subject to a penalty of $200 for each month of operation without a license until December 31, 2018. Effective January 1, 2019, this penalty is increased to 25 percent of the tax assessed on the total purchases of natural gas fuel made during the unlicensed period.
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the definition of “gasohol,” removing reference to section 526.203, F.S., repealed by Chapter 2013-103, L.O.F., effective July 1, 2013.
The purpose of the proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), is to remove provisions regarding the tax on alternative fuel repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and to remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel.
The purpose of the proposed amendments to Rule 12B-5.080, F.A.C. (Exporters), Rule 12B-5.140, F.A.C. (Dyeing and Marking; Mixing), and Rule 12B-5.300, F.A.C. (Aviation Fuel Licensees), is to remove obsolete provisions.
The purpose of the proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), is to update the reporting, licensing, and bonding requirements of municipalities, counties, and school districts, as provided in Chapter 2013-142, L.O.F., and to remove provisions for nonpublic schools which are not permitted to be licensed as a local government user.
The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to provide for the sales tax exemption for dyed diesel fuel used for commercial fishing and for aquacultural purposes as provided in Chapter 2013-82, L.O.F., and to clarify that Form DR-26 (Application for Refund) is used to obtain a refund of tax paid on undyed diesel fuel used in a commerical fishing vessel or in a vessel engaged in commercial transportation.
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
The purpose of the proposed repeal of Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), is to remove provisions regarding the tax on alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014.
The purpose of the creation of Part V, Tax on Natural Gas Fuel, Rule 12B-5.500, F.A.C. (Natural Gas Fuel Retailers), is to provide for the annual licensing of natural gas fuel retailers, as required by Chapter 2013-198, L.O.F., beginning January 1, 2014.
Published on: 12471889. The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) remove the incorrect reference to the incorporation of a form; (2) remove an obsolete form; and (3) provide clarification of the decal requirements for placing alternative fuel into a vehicle.
Published on: 11758260. The purpose of the proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and to Rule 12B-5.100, F.A.C. (Mass Transit Systems), is to remove reference to the incorporation of a refund permit that does not meet the definition of a “rule” and is not incorporated by reference.
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to remove Form DR-179 (Corporate Surety Bond Form for Refund Permit Application), which is no longer used by the Department.
The purpose of the proposed amendments to Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), is to clarify that it is unlawful to put alternative fuel into a vehicle that does not have the decal required by Section 206.877, F.S., attached to the vehicle.
Published on: 10442843. Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. Similar provisions are provided for carriers and terminal operators to obtain an annual fuel license in Sections 206.021(3) and 206.022(2), F.S. Section 206.89(4), F.S., provides that a $5 filing fee is required to obtain a license as a retailer of alternative fuel.
Sections 206.05(1), 206.051, and 206.89(2), F.S., provide that terminal suppliers, importers, exporters, wholesalers, and retailers of alternative fuel are required to post a bond to obtain a Florida fuel license. Section 206.9931(1), F.S., provides bond requirements for applicants applying for a license as an importer or producer of pollutants.
To obtain a Florida fuel license, the licensee is required to maintain a bond sufficient to ensure payment to the state of the amount of the tax, plus any penalties and interest, for which the person may become liable. A wholesaler who has no import or export activity that sells only undyed diesel fuel and that is not authorized by the Department to remit fuel tax to its supplier would have no liability to the state and would not be required to post a bond. Any applicant for a pollutants tax license for the sole purpose of applying for refunds of tax-paid pollutants would not be required to post a bond.
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) correct the use of the term “license fee” to “license tax” and to correct the use of the term “registration fee” to “filing fee,” consistent with Sections 206.02(2)(c), 206.021(3), 206.022(2), and 206.89(4), F.S., as requested by the Joint Administrative Procedures Committee; (2) update provisions regarding bonding requirements consistent with Sections 206.05(1), 206.051, 206.89(2), 206.9931(1), F.S.; and (3) adopt, by reference, changes to the fuel and pollutant returns to include the annual updates to the state fuel sales tax rate and the local option tax rates effective January 2012.
Section 206.8745(1), F.S., provides that any purchaser who purchases tax-paid diesel fuel and has paid the fuel taxes to the seller may claim a refund of the fuel taxes paid, as provided in Section 215.26, F.S., if the fuel is used for an exempt purpose as provided in Section 206.874(3), F.S. The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to amend the rule to reflect the provisions of Sections 206.874(3) and 206.8745(1), F.S.