Free DR-309636N - Florida

Instructions for Filing Terminal Operator Information Return

DR-309636N R. 04/09
Rule 12B-5.150 Florida Administrative Code Effective 06/09

General Information and 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? All licensed terminal operators must file this return. Terminal operators who operate more than one terminal in Florida must file a separate return for each terminal. Terminal operators must report all transactions on a receipt-by-receipt basis. The Terminal Operator Information Return provides the state with a complete record of all petroleum products handled through a terminal. It also provides the state with an independent source of information used to verify reported transactions. Do not use this return to report tax due. You must report all inventories of motor fuel (gasoline or gasohol), diesel fuel (dyed or undyed), and aviation fuel (aviation gasoline or jet fuel/kerosene) on your return. Complete the schedules of receipts and disbursements first. Once completed, summarize the schedules by product (e.g., gasoline, undyed diesel, etc.) and enter the totals on the return. Summarize: · · · · gasoline and gasohol as gasoline products; undyed kerosene, jet fuel and aviation gasoline as aviation fuel; dyed kerosene and dyed biodiesel as dyed diesel; and compressed natural gas, propane and undyed biodiesel as undyed diesel. Terminal operators who file with the federal ExSTARS system may qualify for a waiver of their state filing requirement. To receive a waiver, terminal operators must prove the information provided to the federal ExSTARS system is the same information reported on their Terminal Operator Information Return. In addition, the terminal operator must direct the Internal Revenue Service (IRS) to provide Florida transactions, as reported on their ExSTARS returns to Florida as state information under the provisions of section 6103 (C) of the Internal Revenue Code. When the terminal operator has designated all Florida transactions under this provision and has been approved for production filing by the IRS, they should contact the Department of Revenue, Account Management ­ Fuel Unit, P. O. Box 6480, Tallahassee, FL 32314-6480, or call 850-414-8411 or 850-414-1999, to request a change of status to "Active, Filing through ExSTARS." Return Due Date: Your return and schedules are due to the Department on the 1st day of the month following the collection period. Your return is late if delivered 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 must be postmarked or delivered to the Department by the next business day. Late Returns: A $100 penalty will apply to late or incomplete returns. Electronic Filing: Terminal operators are required to file electronically. Florida law imposes a monthly penalty of $5,000 for failing to file electronically. You may enroll to file electronically on our web site at www.myflorida.com/dor. Amended Returns: If you must amend a previously filed fuel tax information 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 and Biofuel 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 removed from the terminal rack. Report all grades of undyed kerosene (except jet fuel) as Product Type 142. Include totals from the receipts and disbursements schedules on your tax return in Column D with jet fuel and aviation gasoline. Dyed Kerosene: Kerosene dyed to the specifications of section 206.8741, Florida Statutes (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 your tax return in Column C with dyed diesel products and dyed biodiesel.

Enter the totals on Page 4, Lines 2 and 4 of the return. Do not file a Terminal Operator Information Return for bulk storage facilities not defined in the law as terminals.

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Biodiesel (B100): Biodiesel manufacturers must be licensed and file returns as wholesalers. Any person importing untaxed biodiesel must be licensed as an importer. Licensed terminal suppliers meet the licensing requirements to manufacture or import biodiesel, and report their biodiesel imports or production on the terminal supplier return. 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. These products are taxable at the diesel fuel rate when produced in or imported into this state in the same manner as petroleum diesel. Report unblended biodiesel as Product Type B00, and include it on your 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. Include totals from the receipts and disbursements schedules on your tax return in Column C, with the totals of dyed petroleum diesel products and dyed kerosene. Biodiesel Blends: Undyed biodiesel blended with petroleum 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), and include them on your tax return in Column B with pure undyed petroleum diesel and pure undyed biodiesel.

Dyed Biodiesel Blends: Dyed biodiesel blends 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. Include totals from the receipts and disbursements schedules on your 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 : Motor Fuel tax is due on all gallons of fuel grade ethanol. Gasohol (124) ­ Use Product Type 124 to report 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.

Line-by-Line Instructions
Enter the terminal operator name, FEIN, and the collection period ending date in the appropriate space. Line 1: Beginning Inventory of All Products ­ Enter the total net gallons of beginning inventory for each product category. · · Include gasoline and/or gasohol stored as motor fuel under "gasoline". Include low sulfur diesel #2, compressed natural gas/propane, and/or biodiesel (B100) under "undyed diesel". Include kerosene, biodiesel, high sulfur, and/ or low sulfur diesel dyed in accordance with the U.S. Environmental Protection Agency or Internal Revenue Service requirements under "dyed diesel". Line 2: Total Receipts During Month ­ Enter the receipts of each product category. Total receipts by product category, excluding book adjustments, must agree with the detail information provided on Schedule 15A, Pages 5 and 6 (Terminal Operator - Schedule of Receipts). Line 3: Total Gallons Available ­ Add Line 1 to Line 2 and enter the result for each product category. Line 4: Total Disbursements ­ Enter the disbursements for each product category. Total disbursements by product category, excluding book adjustments, must agree with the detail information provided on Schedule 15B, Pages 7 and 8 (Terminal Operator - Schedule of Disbursements). Line 5: Book Inventory ­ Subtract Line 4 from Line 3 for each product category and enter the amount. Line 6: Inventory Discrepancies ­ Subtract Line 5 (book inventory) from Line 7 (actual inventory) for each product category and enter the amount. If Line 5 exceeds Line 7, use parentheses ( ) to indicate a shortage. Line 7: Actual Ending Inventory of All Products ­Take a physical measurement of the inventory for each product category at the close of business on the last day of the month. Enter the amount under the appropriate column.

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Special Provisions for Aviation Fuels: Chapter 206, F.S., defines all undyed kerosene or diesel #1 as an aviation fuel subject to aviation fuel tax. Any undyed kerosene, diesel #1, jet fuel or similar product will be subject to aviation fuel tax when removed from storage through the terminal rack or upon import by other than bulk transfer into Florida. The terminal operator's beginning and ending inventory of aviation fuel must reflect all gallons of aviation gasoline, refined aviation kerosene, all undyed kerosene, diesel #1, jet fuel and/or similar product.

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Schedule Instructions
Schedule Instructions Special Provisions for Dyed Fuel: Follow the instructions below to report undyed diesel and biodiesel fuel that is dyed when it leaves the terminal: 1. Report the undyed diesel and biodiesel as a disbursement on Schedule 15B, Pages 7 and 8, with a mode of "BA" (book adjustment). Report the receipt of dyed fuel on Schedule 15A, Pages 5 and 6, with a mode of "BA" (book adjustment). Columns (4) and (5): Terminal Supplier ­ Enter the name and FEIN of the position holder that owned the product as reported on the records of the terminal operator when first received in the terminal. You must provide this information regardless of whether the position holder is licensed in Florida. Column (6): Date Received ­ Enter the date the product was received into the terminal. Column (7): Document Number ­ · · Enter the identifying number from the shipping papers. Enter the barge or pipeline number if the product is removed by barge or pipeline.

2.

Schedule of Receipts (Schedule 15A) Schedule 15A provides detail in support of the amounts shown as receipts on the terminal operator's return. Use the schedule of receipts located on pages 5 and 6 to report the receipt of petroleum products or biodiesel into a terminal. Each receipt of product into the terminal should be listed on a separate line. Terminal suppliers who operate a terminal facility must report fuel on a receipt-by-receipt basis. This requirement applies to products owned by the reporting terminal supplier or by products owned by other terminal suppliers. The position holder information on this schedule allows Florida to track each taxpayer's movement of petroleum products into a terminal. However, position holder information will not be available from certain terminals with fungible petroleum products operated as a part of a pipeline system with multiple terminals. In such case, the position holder is not determined at the particular terminal until just prior to the removal of the petroleum product. Note: Florida requires a terminal operator to report the carrier name and FEIN on Schedule 15A. This information is used to verify the receipt of a product by comparing it to the carrier return. Company Name, Terminal Code Number, FEIN, and Collection Period Ending: Enter the name, and terminal code number issued by the federal government, the FEIN for the terminal operator shown on the return, and the collection period ending date.

Column (8): Net Gallons ­ Enter the net gallons received into the terminal. The total of all amounts entered in this column must agree with the amount shown for receipts on the terminal operator return. Column (9): Not required in Florida for reporting purposes. Schedule of Disbursements (Schedule 15B) Schedule 15B provides detail in support of the amounts shown as disbursements on the terminal operator's return. Use the schedule of disbursements located on pages 7 and 8 to report each removal of petroleum product from a terminal. List each disbursement of product from the terminal on a separate line. Terminal suppliers who operate a terminal facility must report fuel on a disbursement-bydisbursement basis. This requirement applies to products owned and disbursed by the reporting terminal supplier and products disbursed on behalf of other terminal suppliers. The position holder information on this schedule allows Florida to track each taxpayer's movement of petroleum products into a terminal. However, position holder information will not be available from certain terminals with fungible petroleum products operated as a part of a pipeline system with multiple terminals. In such case, the position holder is not determined at the particular terminal until just prior to the removal of the petroleum product. Note: Florida requires a terminal operator to report the carrier name and FEIN on Schedule 15B. This information is used to verify the removal of a product from the terminal by comparing it to the carrier return. In addition, the terminal supplier name and FEIN provide the state with a link to the terminal supplier's return. For each removal listed on the return, there should be a corresponding entry on one of the terminal supplier's schedules filed by the position holder. Company Name, Terminal Code Number, FEIN, and Collection Period Ending: Enter the name, and terminal code number issued by the federal government, the FEIN for the terminal operator shown on the return, and the collection period ending date.

Column Instructions
Columns (1) and (2): Carrier ­ Enter the name and FEIN of the company that transports the product into the terminal. Column (3): Mode of Transport ­ Enter one of the following: B = Barge BA = Book Adjustment J = Truck PL = Pipeline R = Rail S = Ship (Great Lakes or ocean marine vessel) ST = Stock Transfer

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Column Instructions
Columns (1) and (2): Carrier ­ Enter the name and FEIN of the company that transports the product from the terminal. Column (3): Mode of Transport ­ Enter the mode of transport using one of the following: B = Barge BA = Book Adjustment J = Truck PL = Pipeline R = Rail S = Ship (Great Lakes or ocean marine vessel) ST = Stock Transfer Column (4): Destination State ­ Enter the state, territory, or foreign country to which any reportable gasoline, diesel, or aviation fuel is directed for delivery into any storage facility, receptacle, container, or any type of transportation equipment, for purpose of resale or use. Columns (5) and (6): Terminal Supplier ­ Enter the name and FEIN of the company that owned the product as reported on the records of the terminal operator when it was removed from the terminal. Column (7): Date Shipped ­ Enter the date the carrier leaves the terminal with the product. · Column (8): Document Number ­ · Enter the identifying number from the document issued at the terminal when the product is removed over the rack. Enter the barge or pipeline number if the product is removed by barge or pipeline.

Column (9): Net Gallons ­ Enter the net gallons withdrawn from the terminal. The total of all amounts entered in this column must agree with the amount shown for disbursements on the terminal operator return. Column (10): Not required in Florida for reporting purposes. The following table lists the reportable product types and the appropriate columns on the return. Table of Product Types
Column A 065 ­ gasoline 124 ­ gasohol Column B 167 ­ undyed diesel B00 ­ undyed biodiesel (B100) 224 ­ compressed natural gas/propane Column C 226 ­ high sulfur dyed diesel 227 ­ low sulfur dyed diesel D00 ­ dyed biodiesel (B100) 072 ­ dyed kerosene Column D 125 ­ aviation gasoline 130 ­ jet fuel 142 ­ undyed kerosene