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purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).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 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.