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: 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.
Published on: 10239337. 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), 206.022(2), and 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), and 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: (1) remove provisions regarding the availability of a refund of tax paid on diesel fuel used in the operations of boats, vessels, or equipment for fishing that are not consistent with the provisions of Section 206.8745(1), F.S.; (2) provide the procedures on how to obtain a refund of the fuel taxes paid on diesel fuel used for commercial fishing purposes or by a vessel engaged in the commercial transportation of persons or property consistent with the provisions of Section 206.8745(1), F.S.; and (3) clarify that diesel fuel used for such commercial purposes is subject to sales tax, plus any applicable discretionary sales surtax.
Published on: 6750732. 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) impose the electronic reporting and filing requirements authorized in Section 206.485, F.S., on fuel dealers who hold licenses as importers, petroleum carriers, terminal suppliers, wholesalers, terminal operators, exporters, and blenders; (2) change the method by which terminal suppliers and terminal operators are required to electronically submit their returns and information reports to the Department; (3) clarify the due dates for tax returns and information reports submitted electronically, for tax returns submitted with payments electronically, and for paper returns filed with the Department; and (4) adopt changes to fuel tax and pollutant tax returns and information reports that simplify and clarify instructions, designate each form as a 2009 form, and include the 2009 fuel tax rates.
When effective, the proposed amendments will require importers, carriers, terminal suppliers, terminal operators, exporters, and blenders to enroll in the Department’s e-Services Program to make payments and submit their tax returns or information reports electronically when obtaining a Florida fuel license. Terminal suppliers and terminal operators will be required to submit their returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030. Other fuel licensees may select from the methods available to submit their tax returns electronically. The ability for the Department to grant waivers on a case-by-case basis from electronic filing requirements is preserved to ensure that fuel licensees who are unable to comply with these requirements are not impacted.