The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline is a “fuel” subject ...  


  • RULE NO: RULE TITLE
    12B-5.020: Definitions; Specific Exemptions
    12B-5.121: Temporary Licenses Issued Under a Declared Emergency
    12B-5.130: Refunds
    12B-5.150: Public Use Forms
    12B-5.401: Temporary Pollutant Importer License Issued Under a Declared Emergency
    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline is a “fuel” subject to Florida’s fuel taxes. Standards established by the federal Bureau of Alcohol, Tobacco, and Firearms distinguish products containing alcohol fit for human consumption from those that are not fit for human consumption and are used as a fuel. Products containing 100% alcohol can be consumed by humans as an alcoholic beverage. These products are subject to federal and state beverages taxes. Products that are blended with at least 1% gasoline, such as “denatured ethanol,” are not fit for human consumption and are not subject to the beverage taxes. The proposed amendments clarify that “fuel grade ethanol,” defined as ethanol with no less than 1% gasoline, is a fuel subject to Florida’s fuel taxes.
    The proposed amendments include ethanol-blended fuel containing not less than 9% ethanol as “gasohol,” a product subject to Florida’s fuel taxes. The Florida Renewable Fuel Standard Act (Sections 101-107, Chapter 2008-227, L.O.F., creating Sections 526.203-526.207, F.S.) requires terminal suppliers, importers, blenders, and wholesalers to report to the Department of Revenue the number of gallons of “blended gasoline” (mixture of gasoline and 9-10% fuel ethanol) and “unblended gasoline” (gasoline containing no fuel ethanol) sold. The total number of gallons sold in Florida is reported to the Florida Department of Agriculture and Consumer Services monthly. The proposed definitions for “fuel grade ethanol” and “gasohol” are consistent with the definitions for “blended gasoline” and “unblended gasoline.”
    The purpose of the proposed creation of Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency), and 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency), is to implement the authority granted to the Department in Sections 15-17, Chapter 2007-106, L.O.F., to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state. This law temporarily expands the number of dealers authorized to provide fuel in Florida or to export fuel to other states in their time of need. The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt the application to obtain a temporary Florida fuel license.
    The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to implement the provisions of Sections 1-2, Chapter 2007-31, L.O.F. Effective July 1, 2007, any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.
    SUMMARY: The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions): (1) update the definition of “alcohol” to remove the qualifications regarding the percentages of proof and purity; (2) update the definition of “fuel” to include fuel grade ethanol that is manufactured, produced, sold, or purchased for use as a gasoline blending component, or for use in a motor vehicle; (3) define “fuel grade ethanol” as ethanol with no less than 1% gasoline; and (4) update the definition for “gasohol” to mean ethanol-blended fuel that contains not more than 91% gasoline, and the ethanol content must not be less than 9%.
    Proposed new Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides how fuel dealers may obtain a temporary license from the Department and when a temporary Florida fuel license will be granted by the Department; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida fuel taxes that must be collected and remitted to the Department by temporary importers, temporary exporters, and temporary carriers; (5) provides how to report and remit fuel taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida fuel taxes is available to temporary licensees and how to obtain the refund from the Department.
    The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), provide: (1) that any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.; and (2) that fuel used in any vehicle or equipment driven or operated upon the public highways of Florida is not eligible for a refund.
    The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, new Form DR-156T, Florida Temporary Fuel Tax Application, used by applicants to obtain a temporary Florida fuel license.
    Proposed new Rule 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides that no additional application is necessary to obtain a Florida temporary pollutants importer license when an application to obtain a Florida temporary importer license is made; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida pollutant taxes that must be accrued and paid to the Department; (5) provides how to report and remit pollutant taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida pollutant taxes is available to temporary licensees and how to obtain the refund from the Department.
    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
    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.
    SPECIFIC AUTHORITY: 206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 206.8745(6), 213.06(1), 526.206 FS.
    LAW IMPLEMENTED: 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.051(4), 206.052, 206.055, 206.095, 206.404, 206.41, 206.43, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9925, 206.99825(1)(a), 206.9931, 206.9942, 206.9943, 213.255(2), (3), 215.26(2), 526.203 FS.
    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
    DATE AND TIME: March 2, 2009, 10:00 a.m.
    PLACE: Room 118, Carlton Building, 501 South Calhoun Street, 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: Larry Green at (850)922-4830. 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)922-4732

    THE FULL TEXT OF THE PROPOSED RULE IS:

    PART I TAX ON MOTOR AND DIESEL FUEL

    12B-5.020 Definitions; Specific Exemptions.

    (1) DEFINITIONS.

    (a) “Alcohol” means completely denatured ethanol (ethyl alcohol) or methanol (wood alcohol) of not less than 198 proof, derived from grain, agricultural products, wood, coal, or other products, other than petroleum or natural gas, with a ninety-nine percent (99%) purity, manufactured, produced, sold or purchased for the purpose of blending with gasoline, or for 100 percent alcohol fuel used in motor vehicles. Alcohol, when used in motor vehicles, is a motor fuel subject to all of the provisions of Section 206.41, F.S.

    (b) through (c) No change.

    (d) “Fuel” means all fuels as defined in Chapter 206, F.S., and this rule chapter, including fuel grade ethanol, manufactured, produced, sold, or purchased for use as a gasoline blending component, or for use in a motor vehicle except as clearly indicated in this rule chapter.

    (e) “Fuel grade ethanol” means ethanol blended with no less than one percent (1%) gasoline.

    (f)(e) “Gasohol” means and includes what is commonly known and sold as ethanol alcohol blended fuel, which contains not more than ninety-one percent (91%) gasoline by volume, and the ethanol content must not be less than nine percent (9%) by volume ninety percent (90%) gasoline and ten percent (10%) ethyl alcohol a minimum of 198 proof, as long as the gasoline component complies with current state specifications or until the American Society for Testing and Materials (A.S.T.M.) approves specifications for gasohol.

    (f) through (j) Renumbered  (g) through (k) No change.

    (2) No change.

    Specific 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,________.

     

    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 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 Internet site at www.myflorida.com/dor/forms/ or by calling the Department’s Distribution Center at (850)922-2208. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

    (c) No licensing fee 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 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 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: (850)922-5938

    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 Internet site at http://dor.myflorida.com/dor/taxes.

    (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 Section 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.

    4. In addition to the collection allowance deductions authorized in subparagraphs 2. and 3., temporary importers who sell gasoline, gasohol, and undyed diesel to retail dealers or end-users may take a deduction of 1.1 percent (.011) of taxes collected under Sections 206.41(1)(d), (e), and (f) and 206.87(1)(b), (c), and (d), F.S., only when the return and payment are remitted timely.

    (b) 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.).

    (c) Carrier Information 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-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.

    Specific 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), 206.87(1), 206.8745, 206.99825(1)(a), 213.255(2), (3), 215.26(2) FS. History–New________.

     

    12B-5.130 Refunds.

    (1) FUEL USED FOR AGRICULTURAL, AQUACULTURAL, AND COMMERCIAL FISHING, AND COMMERCIAL AVIATION PURPOSES.

    (a)1. through 2. No change.

    3. Any person who purchases motor fuel for use in the operation of aviation ground support vehicles or equipment may obtain a refund of local option, state comprehensive enhanced transportation system, and fuel sales taxes paid under Sections 206.41(1)(e), (f), and (g), F.S. Motor fuel used in aviation ground support vehicles or equipment that is driven or operated upon the public highways of this state will not qualify for the refund.

    (b) Prior to qualifying for a refund of taxes paid on motor fuel used for agricultural, aquacultural, and commercial fishing, and commercial aviation purposes, every person is required to file an Application for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department and obtain a Fuel Tax Refund Permit (Form DR-192, incorporated by reference in Rule 12B-5.150, F.A.C.).

    (c) Persons seeking a refund of taxes paid on motor fuel for agricultural, aquacultural, and commercial fishing, and commercial aviation purposes must file an Application for Fuel Tax Refund-Agricultural, Aquacultural, and Commercial Fishing, and Commercial Aviation Purposes (Form DR-138, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department. Form DR-138 must be filed for each calendar quarter no later than the last day of the month immediately following the calendar quarter for which the refund is claimed. The filing date may be extended one additional month when a written explanation that sets forth reasonable cause for delay in filing the refund application is submitted with the application and the prior quarter’s refund application was timely submitted to the Department.

    (2) through (5) No change.

    Specific Authority 206.14(1), 206.59(1), 206.8745(6), 213.06(1) FS. Law Implemented 206.41(4), (5), 206.43(5), (6), 206.64, 206.8745, 206.97 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-27-09,________.

     

    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 Number       Title                                                Effective Date

    (2) through (4) No change.

    (5) DR-156T         Florida Temporary Fuel
                                    Tax Application (R. 01/09)       ________

    (5) through (39) renumbered (6) through (40) No change.

    Specific Authority 206.14(1), 206.59(1), 206.8745(6), 213.06(1), 526.206 FS. Law Implemented 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943, 526.203 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09,________.

     

    PART IV TAX ON POLLUTANTS

    12B-5.401 Temporary Pollutant Importer License Issued Under a Declared Emergency.

    (1) GENERAL INFORMATION. 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, gasoline, gasohol, diesel, and aviation fuel imported into Florida is subject to the Florida pollutant tax. Any person who imports fuels subject to the Florida pollutant tax is required to hold a valid Florida pollutant license issued by the Department.

    (2) LICENSING.

    (a) The Department will grant a temporary pollutant license to import pollutants into 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 to those persons who are granted a Florida temporary importer or temporary exporter license, as provided in Rule 12B-5.121, F.A.C.

    (b) The application submitted to the Department to obtain a Florida temporary fuel license, as provided in Rule 12B-5.121, F.A.C., is sufficient to obtain a Florida temporary pollutant license. No additional application is required.

    (c) The effective date of the Florida temporary pollutant license is the same date as the effective date of the temporary importer or temporary exporter license. The effective date of the temporary pollutant license is the date the application for a temporary fuel license 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.

    (d) Duration of Temporary Pollutant Importer License.

    1. A temporary pollutant importer license expires on the last day of the month following the month in which the temporary pollutant importer license is issued. For example, a person is issued a Florida temporary pollutant importer license effective July 15. The temporary importer license and the temporary pollutant importer license expire on August 31, at midnight.

    2. A temporary pollutant importer license will be extended automatically when the temporary fuel license is extended. A temporary pollutant importer license will remain in effect for the period a temporary importer or exporter license is effective. No extension of a Florida temporary fuel or pollutant license will be granted to any temporary licensee who has failed to file required returns or to remit the fuels taxes, or the pollutant taxes, due to the Department.

    (3) TEMPORARY POLLUTANT IMPORTERS.

    (a) The Florida pollutant tax accrues at the time of importation of motor, diesel, and aviation fuels into Florida.

    (b) Dealers who hold temporary pollutant importer licenses are required to provide the assigned temporary pollutant license number to the licensed carrier that will transport fuel in Florida and record the temporary fuel license number on all shipping documents provided to the carrier.

    (c) Holders of temporary pollutant importer licenses are required to pay the  Florida pollutant taxes due to the Department when gasoline, gasohol, diesel, and aviation fuel is imported into Florida and the Florida pollutant taxes due have not been paid to an out-of-state dealer who holds a valid Florida pollutant license. Tax is due at the pollutant tax rates provided in subsection (5) of Rule 12B-5.400, F.A.C.

    (d) When the Florida pollutant tax is paid to an out-of-state dealer who holds a valid Florida pollutant license, no additional Florida pollutant tax is due.

    (4) EXEMPT SALES. Petroleum products bunkered into marine vessels engaged in interstate or foreign commerce by a temporary pollutants importer are exempt from the Water Quality and the Inland Protection pollutant taxes.

    (5) TAXABLE SALES. Temporary pollutants importers are required to pay to the Department the Florida pollutant taxes imposed under Sections 206.9935(1), (2), and (3), F.S., on all taxable sales of fuel to Florida customers for which the Florida pollutant taxes were not collected at the time of purchase.

    (6) RETURNS. A temporary pollutant importer must file a Pollutants Tax Return (Form DR-904, incorporated by reference in Rule 12B-5.150, F.A.C.) on or before the 20th day of the month following the month of sale. 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. 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.

    (7) REFUNDS AND CREDITS. A temporary pollutant importer that is entitled to a refund of pollutant taxes pursuant to Section 206.9942, F.S., is required to file a quarterly Application for Pollutants Tax Refund (Form DR-309660, incorporated by reference in Rule 12B-5.150, F.A.C.), as provided in subsection (7) of Rule 12B-5.400, F.A.C.

    Specific Authority 206.14(1), 206.59(1) FS. Law Implemented 206.9925, 206.9931(2), 206.9942, 206.9943(4) 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)922-4732
    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: January 27, 2009
    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development Workshop was published in the Florida Administrative Weekly on November 21, 2008 (Vol. 34, No. 47, pp. 6076-6077). A rule development workshop was conducted on December 9, 2008. No comments were received by the Department.

Document Information

Comments Open:
2/6/2009
Summary:
The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions): (1) update the definition of “alcohol” to remove the qualifications regarding the percentages of proof and purity; (2) update the definition of “fuel” to include fuel grade ethanol that is manufactured, produced, sold, or purchased for use as a gasoline blending component, or for use in a motor vehicle; (3) define “fuel grade ethanol” as ethanol with no less than 1% gasoline; and (4) update the definition for “gasohol” to mean ...
Purpose:
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline is a “fuel” subject to Florida’s fuel taxes. Standards established by the federal Bureau of Alcohol, Tobacco, and Firearms distinguish products containing alcohol fit for human consumption from those that are not fit for human consumption and are used as a fuel. Products ...
Rulemaking Authority:
206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 206.8745(6), 213.06(1), 526.206 FS.
Law:
206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.051(4), 206.052, 206.055, 206.095, 206.404, 206.41, 206.43, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9925, 206.99825(1)(a), 206.9931, 206.9942, 206.9943, 213.255(2), (3), 215.26(2), 526.203 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)922-4732
Related Rules: (5)
12B-5.020. Definitions; Specific Exemptions
12B-5.121. Temporary Licenses Issued Under a Declared Emergency
12B-5.130. Refunds
12B-5.150. Forms Used by Public
12B-5.401.