Free DR-309640 - Florida

Florida Department of Revenue
Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida Claim For Calendar Year Ending: December 31, 2008
** Your refund application will be rejected if fields in red are not completed in full.
Fill in

DR-309640 R.01/09
Rule 12B-5.150 Florida Administrative Code Effective 04/09

Name of applicant: . . . . . Business street address: . Business city, state, ZIP: . Mailing street address: . . Mailing city, state, ZIP: . . Contact person: . . . . . . . Applicant federal employer identification number: Applicant Florida sales tax number (if applicable) ­ Telephone number (include area code): E-mail address (optional): ( )

Part I ­ Computation of Net Refund Due
1. 2. 3. 4. 5. 6. 7. 8. 9. Total gallons of undyed diesel fuel consumed by motor coach during idle in Florida (from Part III - Idle Consumption Schedule - "Total Gallons Eligible for Refund") ...................................... Total gallons of undyed diesel fuel purchased in Florida (Part IV, Line 1) ................................................... Net refundable gallons (lesser of Line 1 or Line 2) ...................................................................................... Amount refundable per gallon .................................................................................................................... Total fuel tax refund (Line 3 multiplied by Line 4)........................................................................................ ______________________________________ ______________________________________ ______________________________________

$ 0.290 ______________________________________
______________________________________

Average cost per gallon excluding fuel tax (Part II, Line 17) ..................................................................... $ ______________________________________ Net cost of refundable gallons (Lines 3 multiplied by Line 6) ................................................................... $ ______________________________________ Total state sales tax (Line 7 multiplied by 6%).......................................................................................... $ ______________________________________ Total discretionary sales surtax (Line 7 multiplied by discretionary sales surtax rate) ............................. $ ______________________________________

10. Total sales tax due (Line 8 plus Line 9) ..................................................................................................... $ ______________________________________ 11. Net refund due (Line 5 minus Line 10) ...................................................................................................... $

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Part II ­ Computation of Average Cost Per Gallon
12. Total gallons of undyed diesel fuel purchased in Florida (Part IV, Line 1) ................................................. _______________________________________ 13. Total cost of fuel purchased in Florida (Part IV, Line 2) ............................................................................. $ _______________________________________ 14. Total state & local option fuel tax rate for undyed diesel ..........................................................................

$ 0.290 _______________________________________

15. Total state & local option fuel tax paid on purchases (Line 12 multiplied Line 14) ................................... $ _______________________________________ 16. Cost of fuel (Line 13 minus Line 15).......................................................................................................... $ _______________________________________ 17. Average cost per gallon (Line 16 divided by Line 12 - carry to 4 decimal places) Enter here and on Part I, Line 6 ................................................................................................................ $ _______________________________________ Under penalty of perjury, I swear or affirm that this application (including accompanying invoices and schedules) has been examined by me, is true and correct for the period stated, and is made in good faith according to Chapters 212 and 206, Florida Statutes (F.S.), and the regulations issued under the authority thereof.

______________________________________________________

Signature of Applicant ­ A properly executed Power of Attorney (DR-835) must be submitted with your Application for Refund if the information in this file is attested to and prepared by a representative

_____________________________________________________
Date

Online Status Inquiry www.myflorida.com/dor/eservices/other/refunds/status
Do not write in this box. For Florida Department of Revenue use only.
Amount Amount $_____________________________________ $_____________________________________ First Reviewer _______________________________________________________ Second Reviewer ____________________________________________________ Date ___________________ Date ___________________

Mail to : Florida Department of Revenue, Refunds Subprocess, PO Box 6490, Tallahassee FL 32314-6490 Fax 850-410-2526

PART III Schedule of Fuel Consumed During Idle in Florida
Grand Total of Column F Enter Here and On Part I, Line 1) Column A
Bus Identification

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This schedule must include the applicable information for each motor coach that consumed diesel fuel tax-eligible for the refund.

Column B
Total Miles Operated in Florida

Column C
Total Miles Operated in All States

Column D
Percentage of Use in Florida
(Column B divided by Column C)

Column E
Total Gallons Consumed During Idle*

Column F
Total Gallons Consumed During Idle in Florida
(Column D multiplied by Column E)

Total Gallons Eligible For Refund * This figure must reflect the actual consumption of fuel at idle as determined via an on-board computer capable of measuring actual gallons consumed during idle. Motor coaches which do not have an on-board computer with the capability to provide actual measurement of fuel consumed during idle are not eligible for the refund.

PART IV Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach Summary of Schedule
Enter on Part I, Line 2, and on Part II, Line 12 (Must Equal Sum of Column B*) Enter on Part II, Line 13 (Must Equal Sum of Column D*)

Line 1 - Total Gallons of Undyed Diesel Purchased in Florida .................................... ______________________

Line 2 - Total Price Paid For Gallons Purchased in Florida......................................... ______________________

* If actual invoices are submitted in lieu of completing Columns A through G, these totals must agree with the sum of the actual invoices.

Column A
Invoiced Price Including Taxes Name of Supplier The license number, or other identification number, of the motor coach

Column B

Column C

Column D

Column E

Column F

Column G
The DEP storage tank facility identification number for the Supplier, or Supplier's FEIN

Invoice Number

The number of gallons purchased

Date Purchased

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Attach additional sheets if needed.

DR-309640 R. 01/09 Page 4

Discretionary Sales Surtax Rates for 2009 (as of November 4, 2008)
COUNTY TOTAL SURTAX RATE EFFECTIVE EXPIRATION DATE DATE COUNTY TOTAL SURTAX RATE EFFECTIVE EXPIRATION DATE DATE

1% Jun 1, 1988 None 1% Sep 1, 1991 None 1% Jan 1, 1988 Dec 2017 None 1.5% (1%) Dec 1, 1989 Dec 2019 (.5%) Jan 1, 2003 Dec 2012 Levy 1% Oct 1, 1992 None Liberty 1% Nov 1, 1992 None Madison 1.5% (1%) Aug 1, 1989 None (.5%) Jan 1, 2007 None Manatee .5% Jan 1, 2003 Dec 2017 Marion .5% Jan 1, 2005 Dec 2009 Martin .5% Jan 1, 2007 Dec 2011 Miami-Dade 1% (.5%) Jan 1, 1992 None (.5%) Jan 1, 2003 None Monroe 1.5% (1%) Nov 1, 1989 Dec 2018 (.5%) Jan 1, 1996 Dec 2015 Nassau 1% Mar 1, 1996 None Okaloosa None Okeechobee 1% Oct 1, 1995 None Orange .5% Jan 1, 2003 Dec 2015 Osceola 1% Sep 1, 1990 Aug 2025 Palm Bch .5% Jan 1, 2005 Dec 2010 Pasco 1% Jan 1, 2005 Dec 2014 Pinellas 1% Feb 1, 1990 Dec 2019 Polk 1% (.5%) Jan 1, 2004 Dec 2018 (.5%) Jan 1, 2005 Dec 2019 Putnam 1% Jan 1, 2003 Dec 2017 St. Johns None St. Lucie .5% Jul 1, 1996 Dec 2026 Santa Rosa .5% Oct 1, 1998 Dec 2018 Sarasota 1% Sep 1, 1989 Dec 2024 Seminole 1% Jan 1, 2002 Dec 2011 Sumter 1% Jan 1, 1993 None Suwannee 1% Jan 1, 1988 None Taylor 1% Aug 1, 1989 Dec 2029 Union 1% Feb 1, 1993 None Volusia .5% Jan 1, 2002 Dec 2016 Wakulla 1% Jan 1, 1988 Dec 2017 Walton 1% Feb 1, 1995 None Washington 1% Nov 1, 1993 None Each county that has a new surtax levy or extension is indicated in bold. Any county that has a surtax that expires in 2009 is also in bold and has an beside the expiration date. Alachua .75% (.5%) Jan 1, 2009 Dec 2010 (.25%) Jan 1, 2005 Dec 2011 Baker 1% Jan 1, 1994 None Bay None Bradford 1% Mar 1, 1993 None Brevard None Broward None Calhoun 1.5% (1%) Jan 1, 2009 None (.5%) Jan 1, 2009 Dec 2018 Charlotte 1% Jan 1, 2009 Dec 2014 Citrus None Clay 1% Feb 1, 1990 Dec 2019 Collier None Columbia 1% Aug 1, 1994 None Dade See Miami-Dade for rates. De Soto 1% Jan 1, 1988 None Dixie 1% Apr 1, 1990 Dec 2029 Duval 1% (.5%) Jan 1, 1989 None (.5%) Jan 1, 2001 Dec 2030 Escambia 1.5% (1%) Jun 1, 1992 Dec 2017 (.5%) Jan 1, 1998 Dec 2017 Flagler 1% (.5%) Jan 1, 2003 Dec 2012 (.5%) Jan 1, 2003 Dec 2012 Franklin 1% Jan 1, 2008 None Gadsden 1.5% (1%) Jan 1, 1996 None (.5%) Jan 1, 2009 Dec 2038 Gilchrist 1% Oct 1, 1992 None Glades 1% Feb 1, 1992 Dec 2021 Gulf 1% (.5%) Jul 1, 1997 Jun 2017 (.5%) Jan 1, 2006 None Hamilton 1% Jul 1, 1990 Dec 2019 Hardee 1% Jan 1, 1998 None Hendry 1% Jan 1, 1988 None Hernando .5% Jan 1, 2005 Dec 2014 Highlands 1% Nov 1, 1989 Oct 2019 Hillsborough 1% (.5%) Dec 1, 1996 Nov 2026 (.5%) Oct 1, 2001 None Holmes 1% Oct 1, 1995 Dec 2013 Indian River 1% Jun 1, 1989 Dec 2019 Jackson 1.5% (1%) Jun 1, 1995 May 2010 (.5%) Jul 1, 1996 Dec 2015

Jefferson Lafayette Lake Lee Leon

General Information and Line-by-Line Instructions What is Eligible for Refund?
Line 10.

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The Florida fuel tax paid to your supplier on undyed taxpaid diesel fuel purchased in Florida and consumed by the engine of a "qualified" motor coach during idle time for the purposes of running climate-control systems and maintaining electrical systems for the motor coach in this state. A "qualified" motor coach is one which is: · Privately owned. · Designed to carry nine or more passengers. · Has a gross vehicle weight of at least 33,000 pounds. · Used exclusively in the commercial application of transporting passengers for compensation. · Has the capacity to measure diesel fuel consumed in Florida during idling separate from diesel fuel consumed to propel the vehicle in this state, by way of an on-board computer.

Line 11.

Add Line 8 and Line 9 and enter here. This is the total sales tax amount due on the gallons eligible for refund. Subtract Line 10 from Line 5 and enter here. This is the net amount of refund due.

Part II ­ Computation of Average Cost Per Gallon Line 12. Enter the total from Line 1, " Total Gallons of Undyed Diesel Purchased in Florida" (Sum of Column B) from Part IV - Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach. This amount should be the same as the amount shown on Part I, Line 2. Line 13. Enter the amount from Line 2 - "Total Price Paid for Gallons Purchased in Florida" from Part IV, Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach. Line 14. This is the applicable state and local option tax rate for undyed diesel purchased during the calendar year. Multiply Line 12 by Line 14 and enter total here. This is the total state and local option fuel taxes paid on undyed diesel purchased in Florida. Subtract Line 15 from Line 13 and enter here. This is your total cost of undyed diesel purchased in Florida less the state and local taxes. Divide Line 16 by Line 12 and enter total here. The result must be carried out to four decimal places.

When Can I File?

A purchaser may make one claim per calendar year. The annual refund claim must be submitted before April 1 of the year following the year in which the tax was paid.

Line 15.

Line-by-Line Instructions

You must first complete Schedules III and IV. Part I ­ Computation of Net Refund Due Line 1. Enter the "Gallons Eligible for Refund" as reported on Part III - Schedule of Idle Consumption. Line 2. Enter the total from Line 1, " Total Gallons of Undyed Diesel Purchased in Florida" (Sum of Column B) from Part IV - Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach. Line 3. Enter the lesser of Line 1 or Line 2. This will be the net number of gallons eligible for refund. Only gallons of fuel purchased in Florida are eligible for refund. Line 4. This is the fuel tax rate eligible for refund during the calendar year. Line 5. Multiply Line 3 by the rate shown on Line 4 and enter here. This is the total amount of your fuel tax refund prior to the sales tax offset. Line 6. Enter the amount from Part II, Line 17. Line 7. Multiply Line 3 by Line 6. This is the cost of the net gallons eligible for refund. Line 8. Multiply Line 7 by 6% and enter here. This is the total state sales tax due on the cost of the fuel eligible for refund. Line 9. Multiply Line 7 by the applicable local discretionary sales surtax rate in your county and enter here. The local discretionary sales surtax rate can be obtained on Department of Revenue's Internet site at http://dor.myflorida.com/dor/

Line 16.

Line 17.

Part III ­ Schedule of Fuel Consumed During Idle in Florida This schedule should be completed only for those buses that had some mileage in Florida. Column A. Enter the motor coach identification number for each bus in this column. The identification number may be the vehicle serial number, license number, etc. Column B. Enter the total miles traveled by this bus in Florida during the calendar year. Column C. Enter the total miles traveled by this bus in all states during the calendar year. Column D. Divide Column B by Column C and enter the result here. This is the percentage of usage allocated to Florida. Column E. Enter the total gallons consumed during idle by each bus for the calendar year. This figure must be supported by records generated from an on-board computer. The on-board computer must be able to identify the motor coach, the actual gallons consumed during idle time, and the beginning and ending dates of the period in which the fuel was used.

General Information and Line-by-Line Instructions continued
Column F. Multiply Column D by Column E and enter the result here. This figure is the undyed diesel gallons consumed during idle in Florida. The total of this column, for all motor coaches, should be entered on Part I, Line 1 of the Refund Claim. Part IV ­ Schedule of Undyed Diesel Fuel Purchased in Florida for Use in a Motor Coach The applicant must submit original invoices or copies of original purchase invoices showing the taxes paid. An applicant may submit a schedule of purchases containing the information required by s. 206.41(5) (b)(1), F.S. instead of original invoices. Completing Columns A through Column G on this schedule will satisfy these requirements. The information required by section 206.41(5)(b)1. F.S., is listed below: a) The name, post office address, and residence address of the purchaser. b) The number of gallons purchased. c) The date on which the purchase was made. d) The price paid for the motor fuel or diesel fuel. e) The name and place of business of the seller of the motor fuel or diesel fuel. f) The license number, or other identification number, of the motor vehicle or boat of the purchaser. g) The Department of Environmental Protection (DEP) storage tank facility identification number for the seller's location, if the location is required to be registered in accordance with s. 376.303, F.S. We will accept a fuel management report issued by a " third party" instead of the Schedule of Purchases. However, the fuel management report must provide the same information as required on the Schedule of Purchases with the exception of item (g) above. The purchaser must retain the sales invoice until the Department's power to issue an assessment with respect to such tax has terminated according to s. 95.091(3), F.S. No refund will be allowed unless the seller has provided such an invoice and unless proof of payment of the taxes for which the refund is claimed can be provided to the Department upon request. The Department may refuse to grant a refund in whole or in part if the schedule or an invoice is incomplete and fails to contain the full information required in this paragraph. Whether you are submitting original invoices, or completing the schedule of invoices, you must complete at least Line 1 and Line 2 of this Schedule. Line 1. Enter the total number of gallons purchased in Florida. If you are completing this schedule of invoices, this number must equal the total number of gallons reported in Column B of the schedule. If you are submitting original

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invoices without completing this schedule, the total number must equal the total number of gallons reflected on original invoices submitted with your refund application. Line 2. Enter the total invoiced and paid cost of the gallons reported on Line 1. If you are completing this schedule of invoices, this number must equal the total cost reported in Column D of the schedule. If you are submitting original invoices without completing this schedule, the total number must equal the total price reflected on original invoices submitted with your refund application.

If you are submitting original invoices with your refund claim, it is preferable, but not required, that you complete Column A through Column G of this schedule. If you are not submitting original invoices with your refund claim, you must complete Column A through Column G for each purchase in Florida. Column A. Enter the invoice number documenting the purchase. Column B. Column C. Column D. The number of gallons purchased. The date on which the purchase was made. The price paid for the motor fuel or diesel fuel. This amount should be the total cost of the fuel including taxes. The name of the seller of the diesel fuel. The license number, or other identification number, of the motor coach. The Department of Environmental Protection storage tank facility identification number for the seller's location, if the location is required to be registered in accordance with s. 376.303 F.S., or the supplier's Federal Employee Identification Number. The Department of Environmental Protection storage tank facility identification number can be obtained through DEP's Internet site at http://www.dep.state.fl.us/waste/ categories/tanks/pages/registration.htm Florida Department of Revenue Refunds Subprocess PO Box 6490 Tallahassee FL 32314-6490 850-488-8937

Column E. Column F. Column G.

Mail to:

Online Refund Status Inquiry You can view the current status of a refund application by accessing the Department's Internet site at http://www. myflorida.com/dor/eservices/other/refunds/status/.