Florida Regulations 12B-5.080: Exporters
Current as of: 2024 | Check for updates
|
Other versions
(1) General Information.
(a) Exporters are persons who remove fuel from Florida by common or private carrier.
(b) Persons licensed as exporters are authorized to purchase fuel in this state for export only. Storage of fuel by an exporter in this state must be limited to no more than 24 hours in order for the fuel to remain in stream of interstate commerce.
(2) Licensing and Bonding.
(a) Licensing.
1. Before any person may engage in business as an exporter, such person must hold a valid license as an exporter of motor fuel or diesel fuel.
2. Persons who buy fuel within Florida or outside Florida, and who sell the fuel to Florida customers must be licensed as wholesalers. See Fl. Admin. Code R. 12B-5.060
(b)1. To obtain an annual license as an exporter, a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Fl. Admin. Code R. 12B-5.150), with the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.
2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the exporter must:
a. Complete enrollment on the Department’s website at www.floridarevenue.com, or
b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Fl. Admin. Code R. 12-24.011), as provided in Fl. Admin. Code R. 12-24.004, and return it to the Department, if the exporter is unable to use the Department’s website to enroll.
3. Exporters who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Fl. Admin. Code R. 12-24.011) to establish in writing the basis for the requested waiver, as provided in Fl. Admin. Code R. 12-24.010
4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
5. Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutant License (incorporated by reference in Fl. Admin. Code R. 12B-5.150), and the required attachments with the Department, as provided in the renewal application.
(c) Bonding.
1. An exporter’s bond will be equal to three times the total state and local option taxes that would be due if the fuel was sold for highway use in Florida.
2. An exporter, who is also bonded as a wholesaler, will obtain a bond which will be the difference between the wholesaler bond and the $300,000 maximum bond for motor fuel, diesel fuel, and aviation fuel.
(3) Returns and Payments.
(a) Returns.
1. Licensed exporters of gasoline, gasohol, diesel, or aviation fuel are required to report all gallons of fuel exported from Florida on an Exporter Fuel Tax Return (Form DR-309638, incorporated by reference in Fl. Admin. Code R. 12B-5.150). Licensed exporters that are also licensed as wholesalers are required to report their export sales on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Fl. Admin. Code R. 12B-5.150).
2. Form DR-309638, Exporter Tax Return, and Form DR-309632, Wholesaler/Importer Fuel Tax Return, as applicable, must be filed electronically with the Department, as provided in Rule Fl. Admin. Code Chapter 12-24 The electronic returns must be filed on or before the 20th day of the month following a month in which export transactions occur. To be timely, the electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. For exporters who are authorized to submit Form DR-309638 or Form DR-309632 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as this term is defined in Florida Statutes Chapter 683, and s. 7503, of the Internal Revenue Code of 1986, as amended. A “”legal holiday”” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.
(b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Fl. Admin. Code Chapter 12-24
(4) Taxable Purchases.
(a) Exporters must pay to terminal suppliers taxes imposed in the state of destination when terminal suppliers are licensed to collect such taxes.
(b) Purchases of fuel by exporters from terminal suppliers, who are not licensed to collect taxes in states of destination, are subject to Florida taxes imposed under Sections 206.41 and 206.87, F.S.
(5) Refunds and Credits.
(a) Exporters who export fuel to other states on which Florida tax has been paid may obtain a refund of Florida taxes paid. To receive a refund of Florida tax paid, an exporter must file an Application for Refund (Form DR-26, incorporated by reference in Fl. Admin. Code R. 12-26.008) with the Department. Form DR-26 must be filed in accordance with the timing provisions of Florida Statutes § 215.26(2), and must meet the requirements of Sections 213.255(2) and (3), F.S. Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.
(b) Copies of invoices for purchases and sales of fuel exported outside Florida and copies of the tax returns filed in the state of destination are required to be submitted with the application for refund.
(c) Exporters who sell fuel exempt in another state on which taxes were collected for the state of destination by terminal suppliers in Florida, must obtain refunds from the states to which the fuel was exported.
(6) Diversion Numbers.
(a)1. Before any fuel, purchased by an exporter, may be sold in Florida, such exporter must first call the Department of Revenue at 1(800)360-5436, and obtain a diversion number.
2. After receiving the required diversion number, an exporter must provide such number to the carrier transporting the fuel, and the number must be manually recorded on shipping papers maintained by such carrier.
(b) To divert fuel purchased for export from Florida back to Florida sales, the exporter must be licensed as a wholesaler.
Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History-New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-20-14, 7-28-15, 1-17-18, 1-1-21.
(b) Persons licensed as exporters are authorized to purchase fuel in this state for export only. Storage of fuel by an exporter in this state must be limited to no more than 24 hours in order for the fuel to remain in stream of interstate commerce.
(2) Licensing and Bonding.
(a) Licensing.
1. Before any person may engage in business as an exporter, such person must hold a valid license as an exporter of motor fuel or diesel fuel.
2. Persons who buy fuel within Florida or outside Florida, and who sell the fuel to Florida customers must be licensed as wholesalers. See Fl. Admin. Code R. 12B-5.060
(b)1. To obtain an annual license as an exporter, a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Fl. Admin. Code R. 12B-5.150), with the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.
2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the exporter must:
a. Complete enrollment on the Department’s website at www.floridarevenue.com, or
b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Fl. Admin. Code R. 12-24.011), as provided in Fl. Admin. Code R. 12-24.004, and return it to the Department, if the exporter is unable to use the Department’s website to enroll.
3. Exporters who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Fl. Admin. Code R. 12-24.011) to establish in writing the basis for the requested waiver, as provided in Fl. Admin. Code R. 12-24.010
4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
5. Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutant License (incorporated by reference in Fl. Admin. Code R. 12B-5.150), and the required attachments with the Department, as provided in the renewal application.
(c) Bonding.
1. An exporter’s bond will be equal to three times the total state and local option taxes that would be due if the fuel was sold for highway use in Florida.
2. An exporter, who is also bonded as a wholesaler, will obtain a bond which will be the difference between the wholesaler bond and the $300,000 maximum bond for motor fuel, diesel fuel, and aviation fuel.
(3) Returns and Payments.
(a) Returns.
1. Licensed exporters of gasoline, gasohol, diesel, or aviation fuel are required to report all gallons of fuel exported from Florida on an Exporter Fuel Tax Return (Form DR-309638, incorporated by reference in Fl. Admin. Code R. 12B-5.150). Licensed exporters that are also licensed as wholesalers are required to report their export sales on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Fl. Admin. Code R. 12B-5.150).
2. Form DR-309638, Exporter Tax Return, and Form DR-309632, Wholesaler/Importer Fuel Tax Return, as applicable, must be filed electronically with the Department, as provided in Rule Fl. Admin. Code Chapter 12-24 The electronic returns must be filed on or before the 20th day of the month following a month in which export transactions occur. To be timely, the electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. For exporters who are authorized to submit Form DR-309638 or Form DR-309632 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as this term is defined in Florida Statutes Chapter 683, and s. 7503, of the Internal Revenue Code of 1986, as amended. A “”legal holiday”” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.
(b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Fl. Admin. Code Chapter 12-24
(4) Taxable Purchases.
(a) Exporters must pay to terminal suppliers taxes imposed in the state of destination when terminal suppliers are licensed to collect such taxes.
(b) Purchases of fuel by exporters from terminal suppliers, who are not licensed to collect taxes in states of destination, are subject to Florida taxes imposed under Sections 206.41 and 206.87, F.S.
(5) Refunds and Credits.
(a) Exporters who export fuel to other states on which Florida tax has been paid may obtain a refund of Florida taxes paid. To receive a refund of Florida tax paid, an exporter must file an Application for Refund (Form DR-26, incorporated by reference in Fl. Admin. Code R. 12-26.008) with the Department. Form DR-26 must be filed in accordance with the timing provisions of Florida Statutes § 215.26(2), and must meet the requirements of Sections 213.255(2) and (3), F.S. Form DR-26, Application for Refund, must be filed with the Department within 3 years after the date the tax was paid.
(b) Copies of invoices for purchases and sales of fuel exported outside Florida and copies of the tax returns filed in the state of destination are required to be submitted with the application for refund.
(c) Exporters who sell fuel exempt in another state on which taxes were collected for the state of destination by terminal suppliers in Florida, must obtain refunds from the states to which the fuel was exported.
(6) Diversion Numbers.
(a)1. Before any fuel, purchased by an exporter, may be sold in Florida, such exporter must first call the Department of Revenue at 1(800)360-5436, and obtain a diversion number.
2. After receiving the required diversion number, an exporter must provide such number to the carrier transporting the fuel, and the number must be manually recorded on shipping papers maintained by such carrier.
(b) To divert fuel purchased for export from Florida back to Florida sales, the exporter must be licensed as a wholesaler.
Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History-New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-20-14, 7-28-15, 1-17-18, 1-1-21.