Summary


The proposed amendments to Rule 12B-5.030, F.A.C. (Importers), provide: (1) that any person seeking a Florida fuel license as an importer is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how importers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C. The proposed amendments to Rule 12B-5.040, F.A.C. (Carriers), provide: (1) that any person seeking a Florida fuel license as a carrier is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how carriers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) when electronic information returns are due to the Department and when hard-copy returns are due by carriers who are authorized to submit hard-copy returns to the Department. The proposed amendments to Rule 12B-5.050, F.A.C. (Terminal Suppliers), provide: (1) that any person seeking a Florida fuel license as a terminal supplier is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how terminal suppliers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) that terminal suppliers must submit electronic returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide - ANSI ASC X12 V.4030; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C. The proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), provide: (1) that any person seeking a Florida fuel license as a wholesaler is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how wholesalers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) when electronic information returns are due to the Department and when hard-copy returns are due by wholesalers who are authorized to submit hard-copy returns to the Department. The proposed amendments to Rule 12B-5.070, F.A.C. (Terminal Operators), provide: (1) that any person seeking a Florida fuel license as a terminal operator is required to enroll in the Department’s e-Services program to file information returns; (2) how terminal operators who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) that terminal operators must submit electronic information returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030. The proposed amendments to Rule 12B-5.080, F.A.C. (Exporters), provide: (1) that any person seeking a Florida fuel license as an exporter is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how exporters who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) when electronic tax returns are due to the Department and when hard-copy returns are due by exporters who are authorized to submit hard-copy returns to the Department; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C. The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and to Rule 12B-5.100, F.A.C. (Mass Transit Systems), provide: (1) when electronic tax returns are due to the Department; and (2) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C. The proposed amendments to Rule 12B-5.110, F.A.C. (Blenders), provide: (1) that any person seeking a Florida fuel license as an blender is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how blenders who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) when electronic tax returns are due to the Department and when hard-copy returns are due by blenders who are authorized to submit hard-copy returns to the Department; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C. The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference: (1) changes to fuel tax and pollutant tax returns and information reports that simplify and clarify instructions, designating each form as a 2009 form, and including the 2009 fuel tax rates; and (2) the new instructions for filing returns by electronic data interchange contained in the Motor Fuels Technical Implementation Guide ANSI ASC X12 V.4030. The proposed amendments to Rule 12B-5.400, F.A.C. (Producers and Importers of Pollutants), provide that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.