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purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed ...  

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    DEPARTMENT OF REVENUE

    Miscellaneous Tax

    RULE NOS.:RULE TITLES:

    12B-5.020Definitions; Specific Exemptions

    12B-5.060Wholesalers

    12B-5.080Exporters

    12B-5.090Local Government Users

    12B-5.130Refunds

    12B-5.140Dyeing and Marking; Mixing

    12B-5.150Public Use Forms

    12B-5.200Wholesalers of Alternative Fuel

    12B-5.300Aviation Fuel Licensees

    12B-5.500Natural Gas Fuel Retailers

    PURPOSE AND EFFECT: 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    Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).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.

    SUMMARY: The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), 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 proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), remove provisions regarding alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel.

    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), remove obsolete provisions.

    The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), update the reporting, licensing, and bonding requirements of municipalities, counties, and school districts, as provided in Chapter 2013-142, L.O.F., and remove provisions for nonpublic schools, which are not permitted to be licensed as a local government user.

    The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds): (1) 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 (2) 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 proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, updates to forms used by the Department in the administration of taxes imposed on fuels and pollutants.

    The proposed repeal of Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), removes provisions regarding alternative fuels, as repealed by Chapter 2013-198, L.O.F., effective January 1, 2014.

    The creation of Part V, Tax on Natural Gas Fuel, Rule 12B-5.500, F.A.C. (Natural Gas Fuel Retailers), provides for the annual licensing of natural gas fuel retailers, as required by Chapter 2013-198, L.O.F., beginning January 1, 2014.

    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with updates to tax information based on law changes and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

    Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

    RULEMAKING AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 20.62(10), 206.87(1)(e)2., 206.8741(1), 206.97, 213.06(1), 213.755(8) FS.

    LAW IMPLEMENTED: 119.071(5), 206.01(4), (9), (21), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8741, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9825, 206.9835, 206.9865, 206.9875, 206.9915, 206.9931, 206.9942, 206.9943, 212.0501, 212.08(4), 213.255(2), (3), 213.755, 215.26 FS.

    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

    DATE AND TIME: November 13, 2013, 2:00 p.m.

    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at (850)617-8347. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)617-8346

     

    THE FULL TEXT OF THE PROPOSED RULE IS:

     

    TAX ON MOTOR FUELS, DIESEL FUELS, ALTERNATIVE FUELS,

    AVIATION FUELS, AND POLLUTANTS, AND NATURAL GAS FUEL

     

    12B-5.020 Definitions; Specific Exemptions.

    (1) DEFINITIONS.

    (a) through (e) No change.

    (f) “Gasohol” means a mixture of gasoline blended with ethanol or gasoline blended with an alternative fuel, as defined in Section 526.203, F.S., which contains not more than 91 percent gasoline by volume, and the ethanol or alternative fuel content must not be less than nine percent by volume.

    (g) No change.

    (h) “Licensee” means all terminal suppliers, importers, wholesalers, exporters, carriers, terminal operators, blenders, local government users, or mass transit systems, or natural gas fuel retailers.

    (i) through (k) No change.

    (2) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 213.06(1), 526.206 FS. Law Implemented 206.41(4)(b), 206.62, 206.874, 206.97, 526.203 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-17-13,_________.

     

    12B-5.060 Wholesalers.

    (1) No change.

    (2) LICENSING AND BONDING.

    (a) No change.

    (b) Any person who acts as a wholesaler of alternative fuel will be licensed pursuant to Section 206.89, F.S., however, a licensed wholesaler pursuant to Section 206.02, F.S., does not need a separate “Wholesaler of Alternative Fuels” license.

    (c) through (d) Renumbered (b) through (c) No change.

    (e) To conduct business as a retailer of alternative fuel, a bond must be posted and calculated pursuant to Section 206.90, F.S., not to exceed $100,000. If the bond of a wholesaler of diesel fuel who sells alternative fuel is less than $100,000, an additional bond for the retailer of alternative fuel will calculated and added to the bond of the wholesaler of diesel fuel. The combined bond will not exceed $100,000.

    (3) No change.

    (4) TAXABLE SALES.

    (a) The taxes imposed by Section 206.41(1)(d), (e), and (f), F.S., must will be collected on all sales, delivery, or consignment of motor fuel to retail dealers, resellers, and end users.

    (b) The taxes imposed by Section 206.87(1)(b), (c), and (d), F.S., will be collected on all sales of undyed diesel to retail dealers, resellers, and end users.

    (b)(c) No change.

    (5) through (6) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(4), 206.02, 206.05, 206.404, 206.43, 206.48, 206.485, 206.86, 206.89, 206.90, 206.91, 206.9825, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12,_________.

     

    12B-5.080 Exporters.

    (1) through (4) No change.

    (5) REFUNDS AND CREDITS.

    (a) 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 Section 213.255(2) and (3), F.S. For tax paid on or after July 1, 1999, Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.

    (b) through (c) No change.

    (6) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12,___________.

     

    12B-5.090 Local Government Users.

    (1) GENERAL INFORMATION.

    (a)1. through 2. No change.

    3. Counties, municipalities, and school districts that manufacture biodiesel fuel solely for their own use are not required to be licensed as wholesalers.

    4. Counties, municipalities, and school districts that manufacture biodiesel fuel for sale must meet all the requirements prescribed for wholesalers in Rule 12B-5.060, F.A.C.

    (b) No change.

    (2) LICENSING AND BONDING.

    (a) Licensing.

    1. All counties, municipalities, and school districts that use dyed diesel fuel in motor vehicles, and all counties, municipalities, and school districts that manufacture biodiesel fuel solely for their own use, nonpublic schools seeking refunds or partial exemptions from the state must be licensed as Local Government Users.

    2. To obtain a license as a Local Government User of diesel fuel, a county, municipality, or school district, or nonpublic school must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.) and the required attachments with the Department, as provided in the application.

    3. No change.

    (b) No change.

    (3) through (4) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(9), 206.41(4), 206.86(1), (9), (11), (14), (15), 206.874(4), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12,___________.

     

    12B-5.130 Refunds.

    (1) through (3) No change.

    (4) DIESEL FUEL SOLD FOR USE IN VESSELS.

    (a) Dyed Diesel Fuel

    1. No change.

    2. The sale of dyed diesel fuel for use in a vessel used to transport persons or property for hire in interstate or foreign commerce or for use in commercial fishing vessels is subject to the sales tax partial exemption provided in Section 212.08(4)(a)2., F.S., and subject to discretionary sales surtax, as provided in Section 212.054(2)(b)4., F.S. Dealers who sell dyed diesel fuel for use in such vessels are required to collect the applicable sales tax and surtax due or to obtain a certificate, as provided in Rule 12A-1.0641, F.A.C., from a qualifying purchaser stating that the fuel will be used in a vessel operated by a licensed carrier in interstate or foreign commerce or used in a vessel for commercial fishing purposes.

    3. The sale of dyed diesel fuel that is placed into the storage supply tank of a vessel or equipment used exclusively for commercial fishing and for aquacultural purposes listed in subparagraph 206.41(4)(c)3., F.S., is exempt from sales tax.

    (b) No change.

    (c) Undyed diesel fuel sold to a purchaser for use in a commerical fishing vessel or a vessel engaged in the business of commercial transportation of persons or property is subject to the fuel taxes imposed under Section 206.87(1), F.S. The purchaser may obtain a refund of diesel fuel tax paid as follows:

    1. The purchaser must file an Application for Refund of Tax Paid (Form DR-26) on Undyed Diesel Used for Off-Road or Other Exempt Purposes (Form DR-309639) with the Department within three years after the right to refund has accrued.

    2. The purchaser is required to submit original invoices or copies of invoices showing the amount of fuel taxes paid with the application. Form DR-26 DR-309639 must meet the requirements of Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C.

    3. No change.

    (5) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 213.06(1) FS. Law Implemented 206.41(4), (5), 206.43(5), (6), 206.64, 206.8745, 206.97, 212.08(4), 213.255(2), (3), 215.26 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-27-09, 6-1-09, 7-20-11, 1-25-12, 1-17-13,__________.

     

    12B-5.140 Dyeing and Marking; Mixing.

    (1) No change.

    (2)(a) No change.

    (b) To obtain a refund of tax paid on diesel fuel, the terminal supplier, importer, or wholesaler holding a refund authorization number 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 Section 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C. For tax paid on or after July 1, 1999, Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.

    (c) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.8741(1), 213.06(1) FS. Law Implemented 206.8741, 206.8745(3) FS. History–New 7-1-96, Amended 11-21-96, 5-1-06,__________.

     

    12B-5.150 Public Use Forms.

    (1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

    (b) No change.

    Form NumberTitle              Effective Date

    (2) No change.

    (3) DR-156Florida Fuel or Pollutants Tax Application (R. 10/13 05/10)___ 07/10

    (http://www.flrules.org/Gateway/reference.asp?No=Ref- )

    (4) DR-156RRenewal Application for Florida Fuel/Pollutant License

    (R. 10/13 05/10)              ___ 07/10

    (http://www.flrules.org/Gateway/reference.asp?No=Ref- )

    (5) No change.

    (6) DR-157Fuel or Pollutants Tax Surety Bond (R. 10/13 05/05)              ___ 05/06

    (http://www.flrules.org/Gateway/reference.asp?No=Ref- )

    (7) No change.

    (8) DR-157BFuel or Pollutants Tax Cash Bond (R. 10/13 08/03)___ 05/06

    (http://www.flrules.org/Gateway/reference.asp?No=Ref- )

    (9) DR-157WBond Worksheet with Instructions (R. 10/13 01/04)___ 05/06

    (http://www.flrules.org/Gateway/reference.asp?No=Ref- )

    (10) No change.

    (11) DR-166Florida Pollutant Tax Application (R. 05/10)07/10

    (11)(12) No change.

    (12)(13) DR-182Florida Air Carrier Fuel Tax Return (R. 01/14 01/13) ___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02123)

    (14) through (17) renumbered (13) through (16) No change.

    (18) DR-248Alternative Fuel Use Permit Application, Renewal, and

    Decal Order Form (R. 11/12)01/13

    (17)(19) No change.

    (18)(20) DR-309631Terminal Supplier Fuel Tax Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02130)

    (19)(21) DR-309631NInstructions for Filing Terminal Supplier Fuel Tax

    Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02131)

    (20)(22) DR-309632Wholesaler/Importer Fuel Tax Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02132)

    (21)(23) DR-309632NInstructions for Filing Wholesaler/Importer Fuel Tax

    Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02133)

    (22)(24) No change.

    (23)(25) DR-309633NInstructions for Filing Mass Transit System Provider

    Fuel Tax Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No= Ref-___ 02135)

    (24)(26) DR-309634Local Government User of Diesel Fuel Tax Return

    (R. 07/13 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02136)

    (25)(27) DR-309634NInstructions for Filing Local Government User of

    Diesel Fuel Tax Return (R. 07/13 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02137)

    (26)(28) DR-309635Blender/Retailer of Alternative Fuel Tax Return

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02138)

    (27)(29) DR-309635NInstructions for Filing Blender/Retailer of Alternative

    Fuel Tax Return (R. 01/14 01/12)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02139)

    (28)(30) DR-309636Terminal Operator Information Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02140)

    (29)(31) DR-309636NInstructions for Filing Terminal Operator Information

    Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02141)

    (30)(32) No change.

    (31)(33) DR-309637NInstructions for Filing Petroleum Carrier Information

    Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02142)

    (32)(34) DR-309638Exporter Fuel Tax Return (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02144)

    (33)(35) DR-309638NInstructions for Filing Exporter Fuel Tax Return

    (R. 01/14 01/13)___ 01/13

    (http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 02145)

    (36) through (39) Renumbered (34) through(37) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), 526.206 FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS. History-New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11, 1-25-12, 1-17-13, 5-9-13,___________.

     

    PART II TAX ON ALTERNATIVE FUEL

     

    12B-5.200 Retailers of Alternative Fuel.

    Rulemaking Authority 206.14(1), 206.59(1), 206.877, 213.06(1) FS. Law Implemented 206.485, 206.877, 206.89 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 1-25-12, 5-9-13, Repealed__________.

     

    12B-5.300 Aviation Fuel Licensees.

    (1) through (6) No change.

    (7) Refunds and Credits.

    (a) No change.

    (b) Any fixed base operator that sells aviation fuel to the United States government, its departments, or its agencies for use in governmental aircraft is entitled to a refund of tax paid on such fuel. To receive a refund of tax paid, the fixed base operator 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 Section 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C. For tax paid on or after July 1, 1999, Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.

    (8) through (9) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.97, 213.06(1) FS. Law Implemented 206.02, 206.03, 206.05, 206.43, 206.48, 206.485, 206.90, 206.91, 206.9825, 206.9835, 206.9865, 206.9875 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06,________.

     

    PART V TAX ON NATURAL GAS FUEL

     

    12B-5.500 Natural Gas Fuel Retailers.

    (1) GENERAL INFORMATION.

    (a) A “natural gas fuel retailer” means any person who sells, produces, or refines natural gas fuel for use in a motor vehicle as defined in Section 206.01(23), F.S.

    (b)1. Individuals who use residential refueling devices located at a person’s primary residence are not required to be licensed as a natural gas fuel retailer.

    2. Any person who has facilities for placing natural gas fuel into the supply system of an internal combustion engine fueled by individual portable containers of 10 gallons or less is not required to licensed as a natural gas fuel retailer.

    (2) LICENSING.

    (a) To obtain an annual license as a natural gas fuel retailer, every person required to obtain a license must file Form DR-156, Florida Fuel Tax Application (incorporated by reference in Rule 12B-5.150, F.A.C.), and the required attachments, with the Department, as provided in the application.

    (b) Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutant License (incorporated by reference in Rule 12B-5.150, F.A.C.), and the required attachments with the Department, as provided in the renewal application.

    Rulemaking Authority 206.4(1), 213.06(1) FS. Law Implemented 206.9951, 206.9952 FS. History–New_________.

     

    NAME OF PERSON ORIGINATING PROPOSED RULE: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)617-8346

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Register on August 2, 2013 (Vol. 39, No. 150, pp. 3825 - 3827), to advise the public 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), and to provide that, if requested in writing, a rule development workshop would be held on August 22, 2013. A rule development workshop was held on that date; however, no comments or suggestions to the proposed rule amendments were received.

Document Information

Comments Open:
10/21/2013
Summary:
The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), 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 proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), remove provisions regarding alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel....
Purpose:
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 ...
Rulemaking Authority:
206.14(1), 206.485(1), 206.59(1), 20.62(10), 206.87(1)(e)2., 206.8741(1), 206.97, 213.06(1), 213.755(8) FS.
Law:
119.071(5), 206.01(4), (9), (21), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8741, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9825, 206.9835, 206.9865, 206.9875, 206.9915, 206.9931, 206.9942, 206.9943, 212.0501, 212.08(4), 213.255(2), (3), 213.755, 215.26 FS.
Contact:
Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 617-8346.
Related Rules: (10)
12B-5.020. Definitions; Specific Exemptions
12B-5.060. Wholesalers
12B-5.080. Exporters
12B-5.090. Local Government Users
12B-5.130. Refunds
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