Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and ...

 

DEPARTMENT OF REVENUE
Miscellaneous Tax

RULE NO.: RULE TITLE:
12B-5.020: Definitions; Specific Exemptions
12B-5.130: Refunds
12B-5.150: Public Use Forms

PURPOSE AND EFFECT: Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) update the definitions that define the term “alternative fuel,” as amended by section 13, Chapter 2012-117, L.O.F.; (2) clarify that motor fuel used in motor vehicles licensed as goats qualifies for a refund of the highway fuel taxes paid; and (3) update changes to forms used by the Department in the administration of the taxes imposed on fuels and pollutants.

SUMMARY: The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), update the definition of “gasohol” to be consistent with the definition of alternative fuel.

The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), clarify that, consistent with the provisions of Section 206.41(4)(c)2., F.S., motor fuel used in motor vehicles licensed as goats qualifies for a refund of the highway fuel taxes paid.

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

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 updating administrative rules to reflect statutory definitions and to update tax returns relating to fuels and pollutants tax, 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), 206.62(10), 206.87(1)(e)2., 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, 206.43, 206.44, 206.485, 206.62, 206.64, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 215.26, 526.203 FS.

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

DATE AND TIME: October 24, 2012, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1820, 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 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 FULL TEXT OF THE PROPOSED RULE IS:

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. and includes what is commonly known and sold as ethanol blended fuel, 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) 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,_________.

12B-5.130 Refunds.

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

(a)1. Any person who purchases motor fuel used in any tractor, vehicle, or other equipment that is used exclusively on a farm for planting, cultivating, harvesting, or processing farm products for sale, 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. This provision includes motor vehicles licensed as a “goat,” as provided in Section 320.08(3)(d), F.S.

2. through 3. No change.

(b) through (c) No change.

(2) through (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, 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,________.

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 NumberTitleEffective Date

(2) DR-138Application for Fuel Tax Refund – Agricultural Agriculture, Aquacultural,

Commercial Fishing or Commercial Aviation Purposes (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00853)

(3) through (9) No change.

(10) DR-160Application for Fuel Tax Refund – Mass Transit System Users (R. 01/13 01/12)              ___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00855)

(11) through (13) No change.

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00856)

(15) No change.

(16) DR-189Application for Fuel Tax Refund – Municipalities, Counties and

School Districts (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00857)

(17) DR-190Application for Fuel Tax Refund – Non-Public Schools (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00858)

(18) DR-191Application for Aviation Fuel Refund – Air Carriers (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00859)

(19) DR-248 2012 Alternative Fuel Use Permit Application, Renewal,

and Decal Order Form (R. 11/12 11/11)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00941)

(20) DR-904Pollutants Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00860)

(21) DR-309631Terminal Supplier Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00861)

(22) DR-309631NInstructions for Filing Terminal Supplier Fuel Tax Return (R. 01/13 01/12)              ___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00862)

(23) DR-309632Wholesaler/Importer Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00877)

(24) DR-309632NInstructions for Filing Wholesaler/Importer Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00863)

(25) DR-309633Mass Transit System Provider Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00878)

(26) DR-309633NInstructions for Filing Mass Transit System Provider Fuel

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00864)

(27) DR-309634Local Government User of Diesel Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00879)

(28) DR-309634NInstructions for Filing Local Government User of Diesel Fuel

Tax Return (R. 01/13 01/12)____01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00865)

(29) DR-309635Blender/Retailer of Alternative Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00880)

(30) DR-309635NInstructions for Filing Blender/Retailer of Alternative Fuel

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00866)

(31) DR-309636Terminal Operator Information Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00867)

(32) DR-309636NInstructions for Filing Terminal Operator Information Return (R. 01/13 01/12)              ___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00868)

(33) DR-309637Petroleum Carrier Information Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00869)

(34) DR-309637NInstructions for Filing Petroleum Carrier Information Return (R. 01/13 01/12)              ___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00870)

(35) DR-309638Exporter Fuel Tax Return (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00871)

(36) DR-309638NInstructions for Filing Exporter Fuel Tax Return (R. 01/13 01/12)              ___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00872)

(37) DR-309639Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or

Other Exempt Purposes (with Instructions) (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00873)

(38) DR-309640Application for Refund of Tax Paid on Undyed Diesel Consumed by

Motor Coaches During Idle Time in Florida (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00874)

(39) DR-3096452012 Refundable Portion of Local Option and State Comprehensive Enhanced

Transportation System (SCETS) Tax (R. 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00875)

(39)(40) DR-309660 Application for Pollutants Tax Refund (R. 01/13 01/12)___ 01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 00876)

(40)(41) 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, 206.43, 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,________.

 

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 [phone]

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 18, 2012

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, pp. 2906-2907), to advise the public of the proposed changes to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.