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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-5. Tax On Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, And Natural Gas Fuel |
1(1) Any person desiring to engage in the business of selling motor fuel or diesel fuel at retail or reselling tax-paid fuel to retailers or end users must register with the Department and obtain a separate sales and use tax certificate of registration for each place of business.
49(2)(a) Registration with the Department for purposes of sales and use tax is available by using one of the following methods:
701. Registering through the Department’s website (www.floridarevenue.com) using the Department’s eServices.
812. Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 9512A-1.097, 96F.A.C.) with the Department, as indicated on the form.
105(b) A separate application is required for each place of business. 116If a business previously submitted Form DR-1 to the Department and holds an active certificate of registration or reemployment tax account, the business may use an Application for Registered Businesses to Add a New Florida Location (Form DR-1A, incorporated by reference in Rule 15912A-1.097, 160F.A.C.) in the following circumstances:
1651. To register an additional business location.
1722. To update a registered location that has moved from one Florida county to another.
187Rulemaking Authority 189206.14(1), 190206.59(1), 191213.06(1) FS. 193Law Implemented 195206.404, 196206.41(5), 197206.414, 198206.43, 199206.44, 200206.86, 201212.18(3) FS. 203History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-17-18, 3-25-20.
