Free DR-309632N - Florida

Instructions for Filing Wholesaler/Importer Fuel Tax Return General Instructions
What's new in 2009 ­ Beginning December 31, 2010, Florida law requires all gasoline sold or offered for sale in Florida by a terminal supplier, importer, blender, or wholesaler to contain a mixture of 90 to 91 percent gasoline and 9 to 10 percent fuel ethanol, by volume, unless otherwise exempted by statute. In addition, each terminal supplier, importer, blender, and wholesaler must report to the Department of Revenue the number of gallons of fuel that meet and do not meet these specifications. To accommodate this mandate, the definition of gasohol is modified to account for the new reporting requirements. Gasohol (124) ­ "Gasohol" means and includes what is commonly known and sold as ethanol blended fuel, which contains not more than 91 percent gasoline by volume and not less than 9 percent ethanol by volume. Who Must File? Licensed wholesalers who sell or blend gasoline, gasohol, diesel, or aviation fuel within Florida. Generally, wholesalers are those fuel tax licensees who purchase gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, and jet fuel) from terminal suppliers or other wholesalers; place fuel into storage; and sell fuel to terminal suppliers, other wholesalers, retail dealers, and end users. A licensed wholesaler must obtain a separate license to import or export gasoline, gasohol, diesel, or aviation fuel into or out of Florida by common carrier or truck. Wholesalers may: 1. 2. 3. 4. 5. 6. 7. 8. Sell fuel to terminal suppliers, other wholesalers, and exporters for resale to customers in this state; Export fuel from storage when licensed as an exporter; Sell fuel to retail dealers or end-users; Sell fuel to the U.S. Government; Sell fuel to farmers and commercial fishermen; Sell alternative fuel (natural gas, propane, etc.) for on-road use; Blend products from storage where the resulting product is used to propel a vehicle, vessel, or aircraft; Be required to collect local option tax on sales of gasoline to retail dealers and end-users. Imports

DR-309632N R. 04/09
Rule 12B-5.150 Florida Administrative Code Effective 06/09

Wholesalers licensed as importers may import gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, and jet fuel) by common carrier or truck. The wholesaler must accrue and pay the Florida state tax on imported fuel (gasoline, gasohol, undyed diesel, and aviation fuel). The tax is due on the 1st and late after the 20th day of the month following the month the fuel was imported. Local option tax on imported undyed diesel is due at the same time. Diversions You may find reporting requirements and the method to account for diverted fuel in Section 206.416, Florida Statutes (F.S.). The owner of fuel destined for a state other than Florida but delivered in Florida must report and pay tax on the diverted fuel. Terminal suppliers will not re-bill wholesalers for the Florida tax due on diverted fuel. Licensed wholesalers must report this fuel as a receipt on Schedule 2A. A wholesaler that diverts more than six (6) loads of fuel within a three (3) month period must register as an importer. Return Due Date: Your payment (if applicable), return, and schedules are due to the Department on the 1st day of the month following the collection period. Your return is late if the return and payment are received or postmarked after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, state holiday, or federal holiday, your return and payment must be received or postmarked on the next business day, even if no tax is due. Late Returns: If your return and payment are late, you will not receive the collection allowance deduction. A delinquent penalty of 10 percent of any tax due will be added for each month, or fraction thereof, the return is late. A maximum delinquent penalty, not to exceed 50 percent of tax due, will be assessed but under no circumstance will the penalty be less than $10. A floating rate of interest applies to underpayments and late payments of tax. We update the interest rate January 1 and July 1 of each year by using the formula established in s. 213.235, F.S. To obtain interest rates: · · Visit the Department's Internet site at www.myflorida.com/dor Call Taxpayer Services, Monday - Friday, 8:00 a.m. to 7:00 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.

Wholesalers shall not collect county local option taxes on gasoline or gasohol sold to terminal suppliers or wholesalers. Wholesalers must collect county local option taxes on gasoline or gasohol sold to retail dealers or end-users.

Failure to file a complete return, including all schedules, will result in a $200 penalty. File and Pay Electronically: Wholesalers and importers are required to file and pay electronically. Florida law imposes a monthly penalty of $5,000 for failing to file and pay electronically. You may enroll to file and pay electronically on our web site at www.myflorida.com/dor.

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Electronic Funds Transfer (EFT): Taxpayers obligated to pay electronically must send their Electronic Funds Transfer authorization to the Department by 5:00 p.m., Eastern Time (ET), on the 19th day of the month following the month in which transfers, exchanges, loans, sales, uses, or blending transactions occurred. If the 19th falls on a Saturday, Sunday, or state or federal holiday, the EFT authorization must be received by 5:00 p.m., ET, on the business day prior to the Saturday, Sunday, or state or federal holiday. Remember: The transfer of funds will occur on the day after you send your EFT authorization. Amended Returns: If you must amend a previously filed fuel tax return or supporting schedule information, please contact the Returns Reconciliation Section at 850-487-3817 to obtain specific amended return instructions and blank forms. Reporting of Kerosene, Biodiesel, and Ethanol Product Types Undyed Kerosene: Undyed kerosene is taxable at the aviation fuel tax rate of 6.9 cents per gallon at the time it is purchased or imported into Florida. Report all grades of undyed kerosene (except jet fuel) as Product Type 142. Report totals from the receipts and disbursements schedules on the tax return in Column D with jet fuel and aviation gasoline. Dyed Kerosene: Kerosene dyed to the specifications of s. 206.8741, F.S., is exempt from aviation fuel tax. Report dyed kerosene as Product Type 072. Include totals from the receipts and disbursements schedules for Product Type 072 on the tax return in Column C with dyed diesel products and dyed biodiesel. Biodiesel (B100): Biodiesel manufacturers must be licensed and file returns as wholesalers. Any person importing untaxed biodiesel must be licensed as both an importer and wholesaler. Biodiesel is defined as diesel and products labeled or marketed as biodiesel, including products known as "B100," that have not been blended with petroleum diesel. Biodiesel is taxed at the diesel fuel rate when produced in or imported into Florida. Report unblended biodiesel as Product Type B00 on the tax return in Column B with undyed petroleum diesel. Dyed Biodiesel (B100): Biodiesel dyed to the specifications

of s. 206.8741, F.S., is exempt from diesel fuel tax. Report dyed biodiesel as Product Type D00. Report totals from the receipts and disbursements schedules on the tax return in Column C, with the totals of dyed diesel products and dyed kerosene. Biodiesel Blends: Undyed biodiesel blended with undyed diesel is referred to as B20, B10, B5, B2, etc., depending on the percentage of biodiesel product in the blend. Report all biodiesel blends as undyed diesel fuel (Product Type 167), on the tax return in Column B with pure undyed diesel and pure undyed biodiesel. See Schedule 2B ("Diesel Blends") for instructions on reporting undyed biodiesel and undyed diesel blends. Dyed Biodiesel Blends: A dyed biodiesel blend is biodiesel blended with dyed petroleum diesel. Biodiesel blends are referred to as B20, B10, B5, B2, etc., depending on the percentage of biodiesel product in the blend. Dyed biodiesel blends must be dyed to the specifications of s. 206.8741, F.S., to be exempt from diesel fuel tax. Report dyed biodiesel blends as Product Type 227. Report totals from the receipts and disbursements schedules on the tax return in Column C, with the totals of dyed petroleum and dyed kerosene products. Ethanol Blends: Ethanol blends are taxable products resulting from a blend of gasoline and ethanol to create a fuel grade ethanol. Fuel grade ethanol is defined as ethanol blended with at least 1.97 percent gasoline to render the product unsuitable for human consumption. Note ­ Report denatured ethanol as Product Type E00 on the tax return in Column A with gasoline and gasohol. Do not report receipts and disbursements of Product Type E00 until the product is blended with gasoline for sale or use as spark-ignition engine fuel. Product Type E00 is not liable for the motor fuel tax administered under Chapter 206, Part I, Florida Statutes. Gasohol (124) ­ "Gasohol" means and includes what is commonly known and sold as ethanol blended fuel which contains not more than 91 percent gasoline by volume and not less than 9 percent ethanol by volume. Gasohol is an accountable product liable for the motor fuel tax administered under Chapter 206, Part I, Florida Statutes.

Line-by-Line Instructions
Lines 1 through 24 are on Page 4 of the Wholesaler/ Importer Fuel Tax Return. Do not make entries in shaded areas. When reporting less than .50 gallons, round down to the nearest whole gallon, if .50 or more, round up to the nearest whole gallon. Line 1: Beginning Physical Inventory ­ Report the beginning inventory of: · · · · gasoline and gasohol in Column A; undyed diesel fuel, including biodiesel products, in Column B; dyed diesel fuel, dyed biodiesel, and dyed kerosene in Column C; and aviation fuel and undyed kerosene in Column D.

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The amounts entered on Line 1 should agree with the amounts from Line 6 of the previous month's return. Note: Chapter 206, F.S., defines all undyed kerosene or diesel #1 as aviation fuel, which is subject to the aviation fuel tax. Any undyed kerosene, diesel #1, jet fuel, or similar product is subject to aviation fuel tax when removed from storage through the terminal rack or when imported into Florida. Do not include inventories of fuel stored at retail service stations in the beginning or ending inventories on the tax return. Collect local option taxes at the time of sale, delivery, or consignment to retail dealers, resellers, and end-users. Report local option taxes on Schedule 11 (Pages 11 and 12). Line 2: Receipts ­ Enter the amounts from Page 5, Section I, Line 6 (Columns A, B, C, and D). Total receipts must agree with the detail information provided in Schedules 1A, 1B, 2A, and 2B (Pages 7 and 8). Note: This line must include receipts of aviation gasoline converted to highway use and receipts of undyed kerosene (previously taxed as jet fuel) blended with diesel fuel for highway use. Line 3: Disbursements ­ Enter the amounts from Page 5, Section II, Line 9 (Columns A, B, C, and D). Total disbursements must agree with the detail information provided in Schedules 5A, 5B, 5HW, 5LO, 7A, 7B, 8, 10 (Pages 9 and 10), and Schedule 11 (Pages 11 and 12). Line 4: Transfers ­ Not required for Florida reporting purposes. Line 5: Gain or Loss ­ Enter the number of gallons gained or lost in storage due to changes in temperature. This is for inventory reconciliation only. The tax is computed on net whole gallons. Line 6: Ending Physical Inventory ­ The total for each product in storage must agree with the physical inventory at the end of the month. Line 7: Net Taxable Gallons ­ Enter the amounts from Page 5, Section I, Line 5 (Columns A, B, and D). Line 8: Gasoline and Diesel ­ Multiply the gallons from Line 7, Columns A and B, by the rates printed on the return and enter the results in the appropriate columns. Note: The minimum local option tax has been added to the state taxes to create a new statewide tax rate. The rate shown for gasoline includes both state taxes and the minimum local option tax in all counties. Line 9: Aviation ­ Multiply the gallons from Line 7, Column D by the rate printed on the return and enter the result.

Line 10: Collection Allowance · Gasoline ­ Multiply the tax due from Line 8, Column A by the gasoline rate printed on Line 10 and enter the result in Column A. Note: The collection allowance rate on Line 10 includes state taxes and the minimum local option tax on gasoline. · Aviation ­ Multiply the tax due from Line 9, Column D by the aviation fuel rate printed on Line 10 and enter the result in Column D.

Line 11: Collection Allowance ­ Diesel ­ Multiply the tax due from Line 8, Column B by the rate printed on Line 11 and enter the result in Column B. Line 12: Net State Fuel Tax Due · · · Gasoline or gasohol (Column A) ­ Subtract Line 10 from Line 8 and enter the result in Column A. Undyed diesel fuel (Column B) ­ Subtract Line 11 from Line 8 and enter the result in Column B. Aviation fuel (Column D) ­ Subtract Line 10 from Line 9 and enter the result in Column D.

Line 13: Local Option Tax Entitled to Collection Allowance ­ Gasoline ­ Enter the total amount of tax from Schedule 11, Page 12, Column C. Line 14: Collection Allowance ­ Gasoline Local Option Tax ­ Multiply the tax due from Line 13 by the rate printed on the return and enter the result in Column A. Line 15: Local Option Tax Not Entitled to Collection Allowance ­ Gasoline ­ Enter the total amount of tax from Schedule 11, Page 12, Column E. Line 16: Total Local Option Tax Due ­ Gasoline ­ Subtract Line 14 from Line 13, add Line 15, and enter the result in Column A. Line 17: Local Option Tax Entitled to Collection Allowance ­ Diesel ­ Multiply the gallons from Line 7, Column B, by the rate printed on the return and enter the result in Column B. Line 18: Collection Allowance ­ Diesel Local Option Tax ­ Multiply the tax due from Line 17, Column B, by the rate printed on the return and enter the result in Column B. Line 19: Local Option Tax Not Entitled to Collection Allowance ­ Diesel ­ Multiply the gallons from Line 7, Column B, by the rate printed on the return and enter the result in Column B. Line 20: Total Local Option Tax Due ­ Diesel ­ Subtract Line 18 from Line 17, add Line 19, and enter the result in Column B. Line 21: Total Tax Due ­ Gasoline ­ Add Line 12, Column A, to Line 16, Column A and enter the result in Column A.

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Line 22: Total Tax Due ­ Diesel ­ Add Line 12, Column B, to Line 20, Column B and enter the result in Column B. Line 23: Total Tax Due ­ Aviation ­ Enter the amount from Line 12, Column D. Line 24: Combined Gasoline, Diesel, and Aviation Fuel Tax Due ­ Add Line 21, Column A, Line 22, Column B, and Line 23, Column D, and enter the result in Column D and carry the total to Page 3, Line 24. Lines 25 through 30 are on Page 3 of the return. Line 25: Ultimate Vendor Credit ­ Enter the amount from Schedule 12, Page 13, Line 25. Line 26: Credit Memos Issued by DOR ­ If you have received a credit memorandum(s) from the Department for overpayment of prior period taxes, enter the total from such memorandum(s).

Line 27: Tax Due with Return ­ Add Lines 25 and 26, and subtract the total from Line 24 and enter the result. Line 28: Penalty ­ If your return is late, compute penalty as indicated in the General Instructions and enter the result. Line 29: Interest ­ If your return is late, compute interest as indicated in the General Instructions and enter the result. Line 30: Total Due with Return ­ Add the amounts from Lines 27, 28, and 29 and enter the result. This is the amount due with your return. YOU MUST SIGN AND DATE YOUR RETURN

Schedule Instructions
We charge an incomplete return penalty if you fail to attach a schedule for which there is a corresponding line entry on your return. File a separate schedule for each type of fuel product received or disbursed. You may photocopy any of the schedules to provide all the required information. Note: Do not enter information in shaded areas. If you report: · · less than .50 gallons, round down to the nearest whole gallon. 50 gallons or more, round up to the nearest whole gallon. B = Barge BA = Book Adjustment (Blending of Fuel) J = Truck PL = Pipeline R = Rail S = Ship ST = Stock Transfer (Exchanges) Column (4): Point Of Origin/Destination ­ Select and enter one of the following to report the point of origin and the point of destination. Option 1. When the origin or destination is a terminal (either inside or outside Florida), use the Internal Revenue Service (IRS) terminal code to identify the point of origin or destination. Option 2. When the origin or destination is a nonterminal (bulk storage) location in Florida, use the Florida Department of Environmental Protection (DEP) facility number to identify the point of origin or destination. If the origin or destination is a location in Florida, but is neither a terminal nor a facility required to be registered with the DEP (such as a portable storage tank), use the standard state abbreviation, "FL." Option 3. When the origin or destination is a nonterminal (bulk storage) location outside Florida, use the standard state abbreviation to identify the point of origin or destination if the point of origin or destination is within the U.S. or a U.S. protectorate; all other nonU.S. points use "ZZ." Columns (5) and (6): Acquired From/Seller's Name/FEIN ­ Enter the name and FEIN of the company from which the product was acquired. Column (7): Date Received ­ Enter the date you received the product.

Schedules of Receipts (Pages 7 and 8)
Use this schedule to report receipts of fuel for the collection period on a transaction-by-transaction basis. Wholesalers must pay tax each month on the total taxable receipts of gasoline, gasohol, undyed diesel, and aviation fuel received or blended during the reporting period covered by this return. Schedule Type/Product Type Complete a separate schedule type for each product type you report. Enter one of the receipt schedule types from the Schedule of Receipts Table with the appropriate product type found in the Product Type Table. Both tables are located on the last page of these Instructions. Company Name, FEIN, and Collection Period Ending Enter the appropriate information on each schedule page for the wholesaler shown on the face of the tax return.

Column Instructions
Columns (1) and (2): Carrier ­ Enter the name and FEIN of the company that transports the product. Column (3): Mode of Transport ­ Enter the mode of transport using one of the following:

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Column (8): Document Number · · Enter the identifying number from the manifest issued at the terminal if the product is removed over the rack. Enter the barge or pipeline ticket number if the product is removed by pipeline or barge. Enter the net amount of whole gallons received. Calculate and enter a grand total for Column 9 on the last page of each schedule. Carry the total of each receipt to Page 5, Section I, and enter in the box matching the appropriate schedule and product type.

Schedule 2B ­ Total Product Received or Blended ­ Florida Tax Unpaid Use this schedule to report the receipt of: · · Untaxed products sold for use as motor or diesel fuel. Untaxed blend stocks (i.e. alcohol, natural gasoline, toluene, benzene, waste oil, kerosene, biodiesel, etc.) used to increase the volume of motor fuel, diesel fuel, or aviation fuel. Internal receipts of aviation gasoline or aviation jet fuel which has been converted from an aviation product type to another taxable product type [e.g. aviation gasoline (Product Type 125) to highway use gasoline (Product Type 065)]. Note: See Schedule 5HW for instructions on converting aviation gasoline for highway use.

Column (9): Net Gallons · · · ·

Columns (10) and (11): Not required for Florida reporting purposes.

Gasoline Blends Gasohol ­ Use the following instructions if you blend untaxed denatured ethanol with gasoline to expand the gallons available for sale or use. 1. Report the receipt of untaxed ethanol to be blended with gasoline on Schedule 2B as Product Type (E00). Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons in Column 9. Leave all other columns blank. Report the disbursement of ethanol to be blended with gasoline on Schedule 5B as Product Type (E00). This internal disbursement/exchange shows the conversion of ethanol (disbursed for blending) to gasohol for inventory reporting purposes. Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to gasohol in Column 10. Leave all other columns blank. Note - Report fuel grade ethanol in Column A with gasoline and gasohol. 3. Report the receipt of ethanol, which is blended with gasoline, on Schedule 1A as Product Type 124. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to 124 in Column 9. Leave all other columns blank. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5B. Report the disbursement of gasoline, to be blended with ethanol, on Schedule 5B as Product Type 065. This internal disbursement/exchange shows the conversion of gasoline to gasohol for inventory reporting purposes. Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to gasohol in Column 10. Leave all other columns blank.

Schedule Type Identifying Information
Schedule 1A. ­ Gallons Received ­ Florida Tax Paid Use this schedule to report receipts of tax paid fuel on which Florida tax was charged at the time of purchase. List each purchase of tax-paid fuel in detail. Note: If you convert or blend gasoline with a blend stock to produce gasohol, you will report the gallons of gasohol converted from gasoline on 1A after completing a book adjustment using Schedule 5B. See 2B for more details. Carry the total from this schedule to Page 5, Section I, Line 1 of the return. Schedule 1B ­ Gallons Received from Supplier for Export ­ Other State's Taxes Paid Use this schedule to report the gallons of fuel you received from a terminal supplier where the terminal supplier collected the fuel tax for the state to which the fuel is exported. Complete this schedule in detail, listing each receipt of fuel destined for export. Carry the total from this schedule to Page 5, Section I, Line 2 of the return. Schedule 2A ­ Gallons Received ­ Tax Unpaid (Imports) Use this schedule to report receipts of untaxed gasoline, gasohol, undyed diesel, undyed biodiesel, dyed diesel, dyed biodiesel, dyed kerosene, undyed kerosene, or aviation fuel. Include any untaxed imports or shipments diverted to Florida. Complete this schedule in detail, listing each receipt of imported taxable fuel. Carry the total from this schedule, by product type, to Page 5, Section I, Line 3 of the return.

2.

4.

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5.

Report the receipt of gasoline, blended with ethanol, on Schedule 1A as Product Type 124. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to gasohol in Column 9. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5B. Leave all other columns blank. Report the disbursement of gasohol on the appropriate disbursement schedule as Product Type 124. Report this information in detail on a transaction-bytransaction basis.

4.

Report the receipt of undyed diesel fuel, which is blended with biodiesel, on the appropriate schedule of receipts as Product Type 167. Report this information in detail on a transaction-by-transaction basis. Report the disbursement of the biodiesel and undyed diesel fuel blend on the appropriate disbursement schedule as Product Type 167. Report this information in detail on a transaction-by-transaction basis.

5.

6.

Diesel Blends other than biodiesel ­ Use the following instructions if you blend tax paid undyed diesel fuel with a non-tax paid product, such as waste oil, to expand the gallons of diesel fuel available for use or sale. 1. Report the receipt of untaxed paid blend products on Schedule 2B as Product Type 167. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons in Column 9. Leave all other columns blank. Note ­ No internal transfer of diesel fuel is required, as in the case of gasoline blended with alcohol, since the blending of the untaxed product with the tax paid undyed diesel does not change the product type from undyed diesel. Report this information in detail on a transaction-by-transaction basis. 2. Report the disbursement of the undyed diesel and untaxed blend product on the appropriate schedule as Product Type 167. Report this information in detail on a transaction-by-transaction basis.

Gasoline Blends (Other than Gasohol) ­ Use the following instructions if you blend gasoline with non-tax paid blend products to expand the gallons of gasoline available for sale or use. 1. Report the receipt of non-tax paid blend products on Schedule 2B as Product Type 065. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons in Column 9. Leave all other columns blank. Report the disbursement of the gasoline and blend stock on the appropriate disbursement schedule as Product Type 065. Report this information in detail on a transaction-by-transaction basis.

2.

Diesel Blends Undyed Diesel and Biodiesel Blends - Use the following instructions if you blend biodiesel with undyed diesel fuel to expand the gallons of undyed diesel available for sale or use. 1. Report the receipt of biodiesel to be blended with undyed diesel fuel on the appropriate receipt schedule as Product Type (B00). Report this information in detail on a transaction-by-transaction basis. Report the disbursement of biodiesel to be blended with undyed diesel fuel on Schedule 5A as Product Type (B00). This internal disbursement/ exchange shows the conversion of biodiesel to undyed diesel fuel for inventory reporting purposes. Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to undyed diesel in Column 10. Leave all other columns blank. Report the receipt of biodiesel, which is blended with undyed diesel fuel, on Schedule 1A as Product Type 167. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to 167 in Column 9. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5A. Leave all other columns blank.

2.

Alternative Fuel (Natural Gas, Propane, etc.) Wholesalers must report receipts or disbursements of alternative fuel sold for on-road use and placed into an out-of-state registered vehicle. You may report the total number of gallons of alternative fuel sold for the month to out-of-state vehicles as a single line summary total if you have multiple sales transactions for the collection period. Report alternative fuel as Product Type 224 on Schedule 2B. Summarize and report alternative fuel with undyed diesel fuel on Page 5, Section I, Column B, Line 4 of the return. Report a roll-up total for the month using Schedule 2B with the appropriate product type for the: · · receipt of alcohol that is blended with gasoline to make gasohol, receipt of other blend stocks (i.e. alcohol, natural gasoline, toluene, benzene, waste oil, kerosene, biodiesel, etc.) used to increase the volume of motor fuel, diesel fuel, or aviation fuel, conversion of aviation fuel to highway use, or receipt of alternative fuel sold for use in out-of-state vehicles.

3.

· ·

Enter "BA" in Column 3, "SUM" in Column 8, and the total net gallons blended, converted, or sold in Column 9. All other columns should be left blank.

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Schedules of Disbursements (Pages 9 and 10)
Use this schedule to report disbursements of fuel for the collection period. Schedule Type/Product Type Complete a separate schedule type for each product type you report. Enter one of the disbursement schedule types from the Schedule of Disbursements Table with the appropriate product type found in the Product Type Table. Both tables are located on the last page of these Instructions. Company Name, FEIN, and Collection Period Ending Enter the appropriate information on each schedule page for the reporting wholesaler shown on the face of the tax return.

Columns (6) and (7): Sold to/Purchaser's Name/FEIN ­ Enter the name and FEIN of the company the product was sold to. Column (8): Date Shipped ­ Enter the date the product was shipped. Column (9): Document Number ­ Enter the identifying number from the manifest issued at the terminal when product is removed over the rack. In the case of pipeline or barge movements, use the pipeline or barge ticket number. For deliveries below the terminal rack, use the carrier's bill of lading number. Column (10): Net Gallons ­ Enter the net amount of whole gallons disbursed. Provide a grand total for Column 10 on the last page for each schedule type/product type. Carry the total forward to Page 5, Section II, and enter it on the line matching the appropriate schedule type total. Columns (11) and (12): Not required for Florida reporting purposes.

Column Instructions
Columns (1) and (2): Carrier ­ Enter the name and FEIN of the company that transports the product. Column (3): Mode of Transport ­ Enter the mode of transport. Use one of the following: B = Barge BA = Book Adjustment (change in product type, e.g., gasoline to gasohol) PL = Pipeline J = Truck R = Rail S = Ship ST = Stock Transfer (Exchanges) Column (4): Point of Origin/Destination ­ Enter the locations the product was transported from or to. There are three options you may select from for reporting the point of origin or the point of destination. Option 1. When the origin or destination is a terminal (either inside or outside Florida), use the Internal Revenue Service (IRS) terminal code to identify the point of origin or destination. Option 2. When the origin or destination is a nonterminal (bulk storage) location in Florida, use the Florida Department of Environmental Protection (DEP) facility number to identify the point of origin or destination. If the origin or destination is a location in Florida, but is neither a terminal nor a facility required to be registered with the DEP (such as a portable storage tank), use the standard state abbreviation, "FL." Option 3. When the origin or destination is a nonterminal (bulk storage) location outside Florida, use the standard state abbreviation to identify the point of origin or destination if the point of origin or destination is within the U.S. or a U.S. protectorate; all other nonU.S. points use "ZZ." Column (5): Not required for Florida reporting purposes.

Schedule Type Identifying Information
Schedule 5A - Diesel Gallons Delivered ­ All Taxes Collected Use this schedule to report all disbursements of: · · dyed and undyed diesel fuel, biodiesel, and dyed kerosene; alternative fuel (natural gas, propane, etc.) sold for onroad use in out-of-state registered vehicles.

You may summarize sales of undyed diesel and dyed diesel to other wholesalers or to terminal suppliers by purchaser instead of reporting each transaction. Enter the purchaser's name and FEIN in Columns 6 and 7, enter "SUM" in Column 9, and enter the total net gallons sold to that purchaser in Column 10. All other columns should be left blank. You may summarize sales of undyed diesel, biodiesel, dyed biodiesel, and dyed diesel to retailers and end-users as a roll-up total of all such sales during the month. Enter "SUM" in Column 9 and enter the total net gallons sold in Column 10. All other columns should be left blank. You may summarize sales of alternative fuels sold for onroad use in out-of-state registered vehicles by roll-up total. Enter "SUM" in Column 9 and enter the total net gallons of alternative fuels sold in Column 10. All other columns should be left blank. Carry the total from this schedule to Page 5, Section II, Line 2 on the return.

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Schedule 5B ­ Gallons Delivered ­ State Tax Collected (Gasoline/Aviation) Use this schedule to report: · disbursements of gasoline, gasohol or aviation fuel (jet fuel, aviation gasoline) to terminal suppliers, importers, or other wholesalers; disbursements of aviation fuel to retail dealers and endusers; internal disbursements of gasoline blended with alcohol to create gasohol.

·

Calculate a credit for Schedule 5HW, aviation fuel converted for highway use by using Line 4, of the Ultimate Vendor Credits Worksheet (Schedule 12, Page 13). Report a receipt of the converted product as gasoline (Product Type 065) on Schedule 2B. When selling to licensed terminal suppliers or wholesalers report the sale/disbursement of gasoline (Product Type 065) on Schedule 5B. When selling to end-users report the sale/disbursement of gasoline (Product Type 065) on Schedule 5LO and summarize on the Retail Local Option Worksheet (Schedule 11, Pages 11 and 12).

· ·

· ·

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You must list in detail each disbursement of gasoline, gasohol, and aviation fuel. Do not use this schedule to report: · · gallons of gasoline or gasohol used to fuel companyowned vehicles; refer to Schedule 5LO, disbursements of aviation fuel converted for highway use, refer to Schedule 5HW.

Jet Fuel or Undyed Kerosene Converted from Aviation to Undyed Diesel Fuel: If you blend jet fuel or undyed kerosene with undyed diesel to produce diesel fuel for highway use (whether for sale or use by the reporting wholesaler): · Report an internal disbursement of jet fuel (Product Type 130) or undyed kerosene (Product Type 142) on Schedule 5HW to show a reduction of jet fuel or undyed kerosene in inventory. Report internal disbursements used to convert products on Schedule 5HW as a roll-up for each product type by entering "BA" in Column 3, "SUM" in Column 9, and the total net gallons converted in Column 10. Leave all other columns blank. · · Carry the Schedule 5HW total to Page 5, Section II, Column D, Line 4 of the return. Calculate a credit for Schedule 5HW, jet fuel or undyed kerosene converted for highway use by using Line 4, of the Ultimate Vendor Credits Worksheet (Schedule 12, Page 13). Report a receipt of the undyed diesel (Product Type 167) on Schedule 2B. When selling to licensed wholesalers or end-users report the sale/disbursement of undyed diesel (Product Type 167) on Schedule 5A.

Gasoline Blended with Alcohol: The gallons of gasoline being blended with alcohol should be shown as an internal disbursement/exchange of product from/to the reporting wholesaler of Product Type 065 on Schedule 5B. This transfer permits the reporting wholesaler to convert the gasoline to gasohol for inventory reporting purposes. The gallons of gasoline being blended with alcohol should, at the same time, be reported as a receipt of gasohol (Product Type 124) on Schedule 1A. See 2B for more details. Carry the total from this schedule to Page 5, Section II, Column A or D, Line 3 of the return. Schedule 5HW ­ Aviation Fuel Converted for Highway Use Use Schedule 5HW to report aviation gasoline being converted; and jet fuel or undyed kerosene that is blended with undyed diesel, for highway use. Conversion of Aviation Gasoline for Highway Use: The reporting wholesaler converting the aviation fuel for highway use is required to remit the state fuel tax when the fuel is converted and reported as a receipt on Schedule 2B. To convert aviation gasoline to gasoline for highway use: · Report an internal disbursement of aviation gasoline (Product Type 125) on Schedule 5HW to show a reduction of aviation gasoline in inventory. Report internal disbursements used to convert aviation gasoline on Schedule 5HW as a roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the total net gallons converted in Column 10. Leave all other columns blank. · Carry the Schedule 5HW total to Page 5, Section II, Column D, Line 4 of the return.

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Schedule 5LO ­ Gasoline/Gasohol Delivered to Retail Locations and End-Users Report disbursements of gasoline or gasohol sold to retail dealers or end-users. (Wholesalers are considered end-users when the fuel is used in company-owned vehicles.) List in detail, each disbursement of gasoline or gasohol sold. Complete a separate Schedule 5LO for disbursements of gasoline and disbursements of gasohol. If you are filing a paper return, complete Schedule 5LO and transfer the information by product type (065 ­ Gasoline, 124 ­ Gasohol) to the appropriate county listed on the Retail Local Option Worksheet (Schedule 11, Pages 11 and 12). The gallon total from Schedule 5LO disbursements should equal the gallon total reflected on the Retail Local Option Tax Worksheet (Schedule 11, Page 12).

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If you file your tax information electronically, you are not required to transfer the Schedule 5LO transaction information to the Retail Local Option Tax Worksheet (Schedule 11), the system will do it for you. The system will also transfer the total Schedule 5LO gallons to Page 5, Section II, Column A, Line 1 for you, if you have included the correct DEP facility number of the retail dealer or enduser location where the gasoline or gasohol was delivered. The DEP facility number consists of nine (9) digits. The first two (2) are the county code, followed by the seven (7) digit facility number. If you do not have the complete nine (9) digit DEP facility number, you must insert the two (2) digit county code followed by seven 1's (e.g. Alachua = 011111111). If you do not provide the correct DEP facility number, the Department will select the county with the highest local option tax rate to assign your incomplete destination delivery transactions and a notice of additional tax due will be issued. You will also lose all of your collection allowance for failure to file a complete return. Carry the total from this schedule to Page 5, Section II, Column A, Line 1. Note: The local option taxes you report on this schedule are due at the time of sale, delivery, or consignment to retail dealers, resellers, or end-users. Schedule 7A ­ Gallons Exported by Other Than Bulk Transfer (Licensed Exporters Only) Use this schedule to report gallons of dyed diesel and taxpaid gallons of gasoline, gasohol, undyed diesel, biodiesel, or aviation fuel that you export by common or private carrier. List each export in detail. Carry the total from this schedule to Page 5, Section II, Line 5 on the return. Schedule 7B ­ Gallons Exported ­ Other State's Tax Paid to Supplier (Licensed Exporters Only) Use this schedule to report exports of gasoline, undyed diesel, dyed diesel, biodiesel, and aviation fuel when the destination state's tax is paid to the supplier at the time of purchase or receipt, and the supplier remits the tax directly to the destination state. List each export in detail. You will be required to provide a copy of the state of destination's tax return to support the gallons of fuel reported on this schedule. Carry the total from this schedule to Page 5, Section II, Line 6 of the return. Schedule 8 ­ Gallons Delivered to U.S. Government ­ Tax Exempt (500 Gallons or More) Use this schedule to report sales of gasoline, gasohol, undyed diesel, dyed diesel, or biodiesel, or aviation fuel to the U.S. government or its agencies in quantities of 500 gallons or more. List each disbursement in detail. Carry the total from this schedule to Page 5, Section II, Line 7 of the return.

Schedule 10 ­ Gallons of Undyed Diesel Fuel/Jet Fuel Delivered to Other Tax-exempt Entities Use this schedule to report: · · · · sales of undyed diesel fuel or undyed biodiesel to farmers for agricultural purposes, sales of jet fuel or undyed kerosene in quantities of five (5) gallons or less, deliveries of undyed kerosene to residential addresses for home heating, or deliveries of undyed kerosene to retail dealers for home heating where the retail dealer is not capable of fueling vehicles from exempt storage tanks.

If you deliver undyed diesel, undyed biodiesel, jet fuel, or undyed kerosene to a storage tank required to be registered with DEP, you may summarize the deliveries by DEP facility number. To summarize, enter the DEP facility number in Column 4, Point of Destination; the purchaser name and FEIN in Columns 6 and 7; the word "SUM" in Column 9; and the total net gallons delivered to that DEP facility number in Column 10. Leave all other columns blank. Special Provision For Sales to Farmers: If you make deliveries of undyed diesel or undyed biodiesel to farmers who have multiple tank locations in the same county, all of which must be registered with the DEP, you may select one of the farmer's DEP facility numbers in each county and report all deliveries in that county under one DEP facility number. If you choose to summarize multiple transactions under one DEP number, you must write to the Department of Revenue, Compliance Campaigns, P.O. Box 6417, Tallahassee FL 32399-6417, or call 850-487-3273, telling us that you will report in this manner. Include a list of the farmer's DEP facility numbers from that county that will be rolled-up under one DEP facility number. To summarize, enter the selected DEP facility number in Column 4, Point of Destination; the purchaser name and FEIN in Columns 6 and 7; the word "SUM" in Column 9; and the total net gallons delivered to that DEP facility number in Column 10. Leave all other columns blank. Deliveries to facilities not registered with the DEP: If the undyed diesel, biodiesel, kerosene, or jet fuel is delivered to a storage tank that is not required to be registered with DEP, the deliveries may be summarized by roll-up total of all such disbursements during the month. To summarize by roll-up total, enter the word "SUM" in Column 9, and enter the total net gallons delivered to non-DEP locations in Column 10. Leave all other columns blank. Carry the total from this schedule for undyed diesel (Product Type 167) or undyed biodiesel (Product Type B00) to Page 5, Section II, Column B, Line 8 of the return.

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Carry the total from this schedule for jet fuel (Product Type 130) or undyed kerosene (Product Type 142) sold for home heating fuel to Page 5, Section II, Column D, Line 8 of the return.

To calculate the qualifying credit for taxes previously paid, carry the total gallons from this schedule (Page 10) to Schedule 12, Page 13, Line 1 (Ultimate Vendor Credit Worksheet).

Other Schedules
Retail Local Option Tax Worksheet ­ Summary By County - Schedule 11 (Pages 11 and 12) Use Schedule 5LO to report sales of gasoline or gasohol to retail dealers or end-users, and gasoline or gasohol you use in your own vehicles before completing this worksheet. Note: If you are filing a paper return, once Schedule 5LO is completed, you must transfer the information by product type (065 ­ Gasoline, 124 ­ Gasohol) to the appropriate county listed on this schedule. The gallon total from Schedule 5LO disbursements should equal the gallon total shown on the Retail Local Option Tax Worksheet (Schedule 11, Page 12). If you file your return electronically, do not transfer the Schedule 5LO transaction information to the Retail Local Option Tax Worksheet (Schedule 11), the filing system will do this for you. The system also transfers the total gallons from Schedule 5LO to Page 5, Section II, Column A, Line 1 for you, if you have included the correct DEP facility number of the retail dealer or end-user location where the gasoline or gasohol was delivered. The DEP facility number consists of nine (9) digits. The first two (2) are the county code, followed by the seven (7) digit facility number. If you do not have the complete nine (9) digit DEP facility number, you must insert the two (2) digit county code followed by seven 1's (e.g. Alachua = 011111111). If you do not provide the correct DEP facility number, the Department will select the county with the highest local option tax rate to assign your incomplete destination delivery transactions and will issue a notice of additional tax due. You will lose your collection allowance for failure to file a complete return. Carry the total from this schedule to Page 5, Section II, Column A, Line 1 of the return. Note: The rates reported on this schedule have been reduced by the minimum local option tax. The minimum local option tax is defined as the smallest local option tax imposed in all 67 Florida counties. This tax is added to the state tax to create a combined rate, which is used in the calculation on Page 4, Line 8 of the return. The remaining portion above the minimum local option tax will be printed on and used as part of the calculation on Schedule 11. You must prepare a separate Local Option Tax Worksheet for each product type (065 ­ Gasoline, 124 ­ Gasohol) sold to end-users and retail stations. Report the total gallons of motor fuel in Column A based on the county where the end-user or retail dealer is located. Gallons must be reported for each county even if the rate indicated on this worksheet is zero. Multiply Column A gallons by the Column B rate to determine the portion of local option tax entitled to collection allowance. Enter the result in Column C for the appropriate county. Multiply Column A gallons by the Column D rate to determine the portion of local option tax not entitled to collection allowance. Enter the result in Column E for the appropriate county. Carry the total of all individual Column C entries to the bottom of Schedule 11, Page 12 and to Line 13, Column A, on Page 4 of the return. Carry the total of all individual Column E entries to the bottom of Schedule 11, Page 12 and to Line 15, Column A, Page 4 of the return. Note: The local option taxes you report on this worksheet (Schedule 11) are due at the time of sale, delivery, or consignment to retail dealers, resellers, or end-users. Ultimate Vendor Credits Worksheet ­ Schedule 12 (Page 13) You must complete and submit this schedule to claim a credit for transactions that are tax-exempt or taxable at a greater rate (e.g., aviation fuel converted to highway use) if you: · · sell undyed diesel fuel or undyed biodiesel to farmers that is used for agricultural purposes; sell gasoline, gasohol, undyed diesel, undyed biodiesel, undyed kerosene, or aviation fuel to the U.S. government in quantities of 500 gallons or more per delivery; export tax-paid fuel; sell jet fuel (Product Type 130) or undyed kerosene (Product Type 142) converted to home heating fuel in quantities of five (5) gallons or less; deliver kerosene to residential addresses for home heating; deliver to retail dealers for home heating where the retail dealer is not capable of fueling vehicles with kerosene from exempt storage tanks; or convert and sell aviation gasoline or jet fuel to propel vehicles.

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Carry the total from this worksheet (Schedule 12, Page 13) to Line 25 of the return.

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Use this worksheet to claim an offsetting credit against tax previously paid or a reported tax liability for taxable transactions occurring during the same reporting month. You may apply for a refund instead of claiming a credit. You may also use this worksheet to claim a credit for aviation fuel tax: · · paid to your Florida supplier, at the time of purchase; or self-accrued on imported undyed kerosene for aviation fuel which is converted to highway use and reported on Schedule 5HW.

Table of Schedule Types
Schedule of Receipts Table - Use one of the following schedule types for each product type reported. 1A. 1B. 2A. 2B. Gallons Received ­ Florida Tax ­ Paid Gallons Received from Licensed Supplier ­ Other State Taxes Paid Gallons Received from Licensed Supplier ­ Florida Tax ­ Unpaid (Exchange) Total Product Received or Blended ­ Florida Tax ­ Unpaid

We will pay interest on refunds if your complete Application for Refund is not processed within 90 days of receipt. A complete application for refund must contain documentation verifying the claim. We will compute interest beginning on the 91st day based upon a statutory floating interest rate that may not exceed 11 percent. The rates are updated January 1st and July 1st of each year. Schedule 12 Instructions for Shared Collection Allowance Add-Back The Ultimate Vendor Credits Worksheet (Schedule 12) will allow a wholesaler who is claiming a credit to calculate a "shared collection allowance add-back" amount on qualifying sales of fuel on which tax was paid at the time of purchase. The Ultimate Vendor Credit Worksheet requires you to calculate the full collection allowance on the gallons qualifying for credit. This amount will be subtracted from the state tax due, resulting in a reduction to your credit. This calculation is required even though you shared the collection allowance with a Florida licensed terminal supplier. Note: Lines 17 through 23 will assist you in calculating the "shared collection allowance add-back" for onehalf of the collection allowance. The "shared collection allowance add back" is then added to Line 16 (Ultimate Vendor Credit Calculation) to arrive at the Line 24 (Allowable Ultimate Vendor Credit). The calculations for Lines 6 through 24 allow you to calculate the net tax credit taken against Line 24, "Combined Net Tax Due" (Page 4, Line 26, of the return), after all collection allowances for state and local option taxes have been subtracted. We will pay interest on refunds if your complete Application for Refund (DR-26) is not processed within 90 days of receipt. A complete application for refund must contain documentation verifying the claim. We will compute interest beginning on the 91st day based upon a statutory floating interest rate that may not exceed 11 percent. The rates are updated January 1st and July 1st of each year.

Schedule of Disbursements Table - Use one of the following schedule types for each product type reported. 5A. 5B. 5HW. 5LO. 7A. 7B. 8. 10. Diesel Gallons Delivered - All Taxes Collected (State and Local) Gallons Delivered Florida State Tax Only Collected (Gasoline /Aviation) Gallons of Aviation Fuel Converted for Highway Use Gallons of Gasoline/Gasohol Delivered to Retail Locations and End-Users Gallons Exported by Other Than Bulk Transfer Florida Tax Paid Gallons Exported by Supplier - Tax Self-accrued by Supplier for Another State Gallons Delivered to U.S. Government - Tax Exempt (500 Gallons or more) Gallons of Undyed Diesel/Jet Fuel Delivered to Other Tax-exempt Entities

Table of Product Types
Column A 065 ­ gasoline 124 ­ gasohol E00 ­ denatured ethanol Column C 226 ­ high sulfur dyed diesel 227 ­ low sulfur dyed diesel D00 ­ dyed biodiesel (B100) 072 ­ dyed kerosene Column B 167 ­ undyed diesel B00 ­ undyed biodiesel (B100) 224 ­ compressed natural gas/propane Column D 125 ­ aviation gasoline 130 ­ jet fuel 142 ­ undyed kerosene