12B-5.121. Temporary Licenses Issued Under a Declared Emergency

(1) General Information. The Department is authorized to grant the following temporary licenses to import into, export from, or transport fuel within Florida when the Governor of Florida has declared a state of emergency pursuant to Section 252.36, F.S., or when the President of the United States has declared a major disaster in Florida, another state, territory of the United States, or the District of Columbia:

(a) A temporary license as an importer or exporter of fuel to any person who holds a valid Florida fuel license as a wholesaler or to an unlicensed dealer, or

(b) A temporary license as a carrier to any person who holds a valid Florida license as a wholesaler, importer, exporter, or blender or to an unlicensed dealer.

(2) Licensing.

(a) Temporary Importer, Exporter, or Carrier Licenses. Temporary licenses to import into, export from, or transport fuel within Florida will only be granted to:

1. A business with a physical location in Florida that holds a valid Florida Sales and Use Tax certificate of registration, or

2. Any person who holds a valid fuel license issued by another state.

(b) To obtain the temporary Florida fuel license, the person engaging temporarily in business as an importer, exporter, or carrier must file a Florida Temporary Fuel Tax License Application (Form DR-156T, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department, as provided in the application. A copy of the completed Form DR-156T is to be scanned and emailed or faxed to the phone number indicated in the application, and the original application is to be mailed to the address indicated in the application. Form DR-156T may be obtained, without cost, from the Department’s website at www.floridarevenue.com/forms or by calling the Department at [phone]. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

(c) No licensing tax is required to obtain a temporary fuel license. No criminal background investigation of an applicant will be conducted.

(d) The effective date of the Florida temporary fuel license is the date the application is received by the Department or, when the application is not faxed or otherwise submitted electronically to the Department, the postmark date of the application. Temporary license holders are authorized to import, export, or transport fuel within Florida on the effective date of the temporary license issued by the Department.

(e) Duration of Temporary Fuel Licenses.

1. A temporary importer, temporary exporter, or temporary carrier license expires on the last day of the month following the month in which the temporary license is issued. For example, the Department issues a temporary importer license effective July 15. The temporary license expires at midnight, August 31.

2. Any person who holds a temporary importer, temporary exporter, or temporary carrier license may request that the expiration date of the temporary license be extended during the declared state of emergency or major disaster. No extension of a temporary fuel license will be granted to any temporary licensee who has failed to file the required returns or to remit fuel taxes due to the Department.

3. To obtain an extension of the expiration date of the license, the license holder must scan and email, fax, or mail a written request for a one-month extension of the expiration date of the license to the Department. The written request must be scanned and emailed, faxed, or postmarked on or before the expiration date of the current temporary license to:

Account Management – Fuel Unit

Florida Department of Revenue

P.O. Box 6480

Tallahassee FL 32314-6480.

Fax Number: [phone]

Email: [e-mail]

4. The Department will grant an extension of the expiration date of a temporary exporter, temporary importer, or temporary carrier license on a month-to-month basis. The extension of the expiration date will become effective on the first day of the next calendar month after receiving the written request and will expire at midnight on the last day of that month.

5. For example, the Governor of Florida declares a state of emergency on June 5, and a dealer who holds a valid fuel license issued by the State of Georgia wants to transport fuel into Florida. The Georgia fuel dealer faxes a completed Florida Temporary Fuel Tax Application (Form DR-156T) to the Department on June 6. On that date, the Department issues the Georgia dealer a temporary importer license authorizing the dealer to transport fuel into Florida. The Florida temporary fuel license will expire at midnight, July 31. On July 28, the declared state of emergency remains in effect, and the temporary importer faxes a written request to the Department to obtain an extension of the expiration date. The Department will grant an extension of the temporary license’s expiration date that will remain in effect until midnight, August 31.

(3) Temporary Importers, Exporters, or Carriers.

(a) Dealers who hold temporary fuel licenses must provide the assigned temporary importer or temporary exporter license number to any licensed carrier who transports fuel into Florida and record the temporary fuel license number on all shipping documents provided to the carrier.

(b) Temporary Importers.

1. Sales of Gasoline Products.

a. Florida fuel tax is due on gasoline and gasohol purchased by temporary importers from terminals located outside Florida and destined for sale in Florida.

b. Temporary importers must collect and remit to the Department the total Florida fuel tax imposed on each gallon of gasoline products sold to retail dealers and end users in Florida on fuel purchased from out-of-state fuel dealers who do not hold a Florida fuel license. Tax is due at the total tax rate imposed by the county where the gasoline product is sold when no Florida fuel tax has been collected or paid on the gasoline products sold.

c. Temporary importers must collect and remit to the Department any additional local option fuel tax due that was not collected by the terminal supplier on sales of gasoline and gasohol in Florida when the Florida statewide fuel taxes have been paid to an out-of-state terminal supplier. Only the local option tax above the minimum rate collected by terminal suppliers is required to be paid to the Department by licensed temporary importers upon each gallon of gasoline product sold in Florida.

2. Sales of Diesel Products.

a. Temporary importers must collect and remit the total statewide fuel taxes for undyed diesel fuel sold when no Florida fuel tax has been collected or paid on the undyed diesel products.

b. No additional fuel tax is due on sales of undyed diesel in Florida when the Florida fuel taxes have been paid to an out-of-state terminal supplier who holds a valid Florida fuel license.

3. Sales of Aviation Fuel.

a. Temporary importers must collect and remit the tax directly to the Department on sales of aviation fuel in Florida when the Florida 6.9 cents per gallon aviation fuel tax has not been collected by an out-of-state fuel supplier.

b. No additional aviation fuel tax is due on sales of aviation fuel in Florida when the Florida 6.9 cents per gallon aviation fuel tax has been paid to an out-of-state terminal supplier who holds a valid Florida fuel license.

4. Florida fuel tax rates by county may be found at the Department’s website at www.floridarevenue.com.

(c) Temporary Exporters.

1. Temporary exporters who purchase taxable fuel in Florida during a declared emergency or disaster are required to pay the fuel taxes due to licensed terminal suppliers at the fuel tax rate imposed in the state to which the fuel is destined for sale or use. For example, a fuel distributor licensed in Georgia obtains a temporary exporter’s license in Florida during a declared emergency in Georgia. When the temporary exporter purchases taxable fuel at a Florida terminal supplier for export to Georgia, the Florida terminal supplier is required to collect and remit fuel tax due at the rate imposed on the fuel in Georgia.

2.a. Temporary exporters who purchase taxable fuel in Florida during a declared state of emergency or major disaster from any person who does not hold a valid Florida fuel license as a terminal supplier are required to pay the fuel taxes imposed by Sections 206.41, 206.87 and 206.9825, F.S., to their Florida licensed suppliers or directly to the Department when purchased from an unlicensed supplier.

b. Temporary exporters who export fuel to other states on which Florida tax has been paid may obtain a refund of Florida taxes paid. To receive a refund of Florida tax paid, an exporter 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. Form DR-26 must be filed with the Department within three (3) years after the date the tax was paid.

c. Copies of invoices for purchases and sales of fuel exported outside Florida and copies of the tax returns filed in the state of destination are required to be submitted with the application for refund.

(d) Temporary Carriers.

1. Carriers who are not licensed to transport fuel in Florida, prior to a declared emergency or disaster, are required to obtain a temporary carrier license to transport fuel within Florida during a declared emergency or disaster.

2. Carriers who do not hold a valid Florida fuel license or a Florida temporary importer or temporary exporter license are prohibited from transporting fuel in Florida that is owned by the carrier.

(4) Exempt Sales.

(a) Fuel sold by a temporary importer to the United States government, its departments, or its agencies in quantities of 500 gallons or more in each delivery, for exclusive use in equipment, devices, or motors operated by the United States, is exempt from tax. This exemption does not apply to sales of fuel delivered to service stations or other outlets for resale.

(b) Dyed diesel fuel sold by a temporary importer is exempt from the fuel taxes imposed under Section 206.87(1), F.S., but is subject to sales tax imposed under Section 212.0501, F.S.

(c) Undyed diesel fuel sold by a temporary importer to a farmer for use in farm equipment on a farm is exempt from the fuel tax imposed under Section 206.87(1), F.S. To sell such fuel tax-exempt, the temporary importer must obtain a written certification from the farmer certifying that the identified number of gallons of undyed diesel fuel will be used exclusively in agricultural equipment on a farm. Temporary importers are required to collect all taxes imposed under Section 206.87(1), F.S., on undyed diesel sold to farmers for nonagricultural use.

(5) Taxable Sales. Temporary importers are required to collect the following taxes:

(a) The taxes imposed by Section 206.41(1), F.S., on all nontaxed sales, deliveries, or consignments of motor fuel to retail dealers, resellers, and end users;

(b) The taxes imposed by Section 206.87(1), F.S., on all nontaxed sales, deliveries, or consignments of undyed diesel fuel to retail dealers, resellers, and end users.

(c) The tax imposed by Section 206.9825(1), F.S., on all nontaxed sales, deliveries, or consignments of aviation fuel to retail dealers, resellers, and end users.

(6) Returns.

(a) Return Due Dates.

1. Returns to report taxes imposed under Chapter 206, F.S., and information returns are due to the Department on or before the 20th day of each month for transactions occurring during the previous month. 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 that is not a Saturday, Sunday, or legal holiday.

2. For the purpose of this rule, a legal holiday means a holiday that 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.

(b) Wholesaler/Importer Fuel Tax Return.

1. All temporary importers, who sell gasoline, gasohol, diesel, undyed diesel, and aviation fuel, are required to report all taxes imposed by Chapter 206, F.S., on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.) on or before the 20th day of each month for transactions occurring during the previous month.

2. A collection allowance deduction (found on the return) is authorized to temporary importers from the taxes collected under Sections 206.41(1)(a), (b), (c) and (g) and 206.9825(1), F.S., on sales of motor fuel and aviation fuel when 50 percent of the allowable deduction is granted to a purchaser with a valid wholesaler or terminal supplier license, and only when the return and payment are remitted timely.

3. A .67 percent (.0067) collection allowance deduction is authorized from taxes collected under Sections 206.87(1)(a) and (e), F.S., to temporary importers on sales of diesel fuel when 50 percent of the allowable deduction is granted to a purchaser with a valid wholesaler or terminal supplier license, and only when the return and payment are remitted timely.

(c) Exporter Fuel Tax Return. Temporary exporters of gasoline, gasohol, diesel, undyed diesel, and aviation fuel are required to report all gallons of fuel exported from Florida on an Exporter Fuel Tax Return (Form DR-309638, incorporated by reference in Rule 12B-5.150, F.A.C.).

(d) Carrier Information Return. Temporary carriers of gasoline, gasohol, diesel, undyed diesel, and aviation fuel are required to report all gallons of fuel exported from Florida on a Petroleum Carrier Information Return (Form DR-309637, incorporated by reference in Rule 12B-5.150, F.A.C.).

(7) Refunds and Credits.

(a) Temporary importers that sell fuel to the United States government or its agencies in bulk lots of not less than 500 gallons in each delivery exempt from taxes imposed under Sections 206.41 and 206.87, F.S., may obtain an ultimate vendor credit for the taxes paid when their Wholesaler/Importer Fuel Tax returns (Form DR-309632) are filed.

(b) Temporary importers that sell undyed diesel fuel to farmers for agricultural purposes tax exempt, from taxes imposed under Section 206.87, F.S., may obtain an ultimate vendor credit for the taxes paid when their Wholesaler/Importer Fuel Tax Returns (Form DR-309632) are filed.

(c)1. Instead of taking ultimate vendor credits on their fuel tax returns, temporary importers may obtain a refund of fuel taxes paid on sales of gasoline, gasohol, undyed diesel, and aviation fuel sold for exempt purposes.

2. To receive a refund of Florida tax paid, a temporary importer 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. Form DR-26 must be filed with the Department within three (3) years after the date the tax was paid.

3. Copies of invoices showing the amount of taxes paid must be submitted with the application for refund.

Rulemaking Authority 206.14(1), 206.59(1) FS. Law Implemented 206.02(8), 206.021(5), 206.051(4), 206.052, 206.41(1), 206.43(1), 206.62, 206.87(1), 206.8745, 206.91, 206.9825(1)(a), 213.255(2), (3), 215.26(2) FS. History–New 6-1-09, Amended 1-25-12, 3-25-20.