Terminal Suppliers, Public Use Forms

DEPARTMENT OF REVENUE
Miscellaneous Tax

RULE NO.: RULE TITLE:
12B-5.050: Terminal Suppliers
12B-5.150: Public Use Forms

NOTICE OF CHANGE

Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 37 No. 39, September 30, 2011 issue of the Florida Administrative Weekly.

Paragraph (b) of subsection (6) of Rule 12B-5.050, F.A.C., has been changed so that, when adopted, that paragraph will read:

(6) REFUNDS AND CREDITS.

(b) Motor and Diesel Fuel Used for Agricultural Purposes.

1. Sales by terminal suppliers of taxable motor diesel fuel to persons for agricultural uses as provided in Section 206.63, F.S. Rule 12B-5.020, F.A.C., are subject to a refund pursuant to Section 206.64, F.S., and Rule 12B-5.130, F.A.C., of exempt from the municipal fuel tax, the local option fuel tax, the state comprehensive transportation system tax, and the fuel sales tax imposed by Sections 206.41(1)(c), (e), (f), and (g), F.S.

2. A terminal supplier must accrue tax on all sales of taxable diesel fuel. A terminal supplier may sell taxable diesel fuel exempt for agricultural purposes, but must accrue all taxes imposed under Section 206.87, F.S. To obtain an ultimate vendor credit for the tax accrued, terminal suppliers must complete Schedule 12, Ultimate Vendor Credits. Schedule 12 is required to be filed with the Terminal Supplier Tax Return, as indicated on the return.

The title of the discretionary sales surtax rate table on Page 5 of Form DR-309639 and on Page 4 of Form DR-309640 (incorporated by reference in subsections (37) and (38) of Rule 12B-5.150, F.A.C.), and the statement below the table have been changed so that, when adopted, that title and that statement will read:

Discretionary Sales Surtax Rates for 2012

Each county that has a surtax levy that is new, revised, or extended is indicated in bold.