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purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed ...

 

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Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).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. Municipalities, counties, and school districts are required to file a return accounting for the biodiesel fuel manufactured and to remit three cents of the 4-cent tax imposed under paragraph 206.87(1)(a), F.S., and the ninth-cent fuel tax, the local option fuel tax, and the State Comprehensive Enhanced Transportation System Tax imposed under paragraphs 206.87(1)(b), (c), and (d), F.S.

Effective January 1, 2014, Chapter 2013-198, L.O.F., repeals the tax on alternative fuels, removing the requirement for retailers of alternative fuel to be licensed and the requirement for purchasers of alternative fuel that is placed into a vehicle registered in Florida to pay an annual alternative fuel decal fee.

Also, effective January 1, 2014, Chapter 2013-198, L.O.F., 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. Any natural gas fuel retailer who does not hold a valid annual license is subject to a penalty of $200 for each month of operation without a license until December 31, 2018. Effective January 1, 2019, this penalty is increased to 25 percent of the tax assessed on the total purchases of natural gas fuel made during the unlicensed period.

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amendments to Rule 12B-5.060, F.A.C. (Wholesalers), is to remove provisions regarding the tax on alternative fuel repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and to remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel.

The purpose of 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), is to remove obsolete provisions.

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

The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to 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 to clarify that Form DR-26 (Application for Refund) is used to obtain a refund of tax paid on undyed diesel fuel used in a commercial fishing vessel or in a vessel engaged in commercial transportation.

The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.

The purpose of the proposed repeal of Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), is to remove provisions regarding the tax on alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014.

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

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is: (1) the proposed changes to include the provisions of Chapters 2013-82, 2013-103, 2013-142, and 2013-198, L.O.F.; (2) update changes to forms used by the Department in the administration of the taxes imposed on fuels and pollutants to incorporate these law changes; and (3) to remove obsolete and unnecessary provisions.

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.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: August 22, 2013, 10:00 a.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 [phone]. 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT IS: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at www.myflorida.com/dor/rules.