The Department issued an emergency order to extend certain filing due dates for Florida businesses located in counties impacted by Hurricane Michael. The order extends the September and October 2018 reporting period due date for returns, reports, and payments for sales and use tax, tourist development tax, reemployment tax, fuel tax and several other tax types to Dec. 7, 2018. View press release.
Eligible taxpayers that file Florida corporate income tax returns, as well as Florida corporate income tax installment payments, with original due dates or extended due dates between October 7, 2018 and February 28, 2019 will now have a due date of March 15, 2019. Eligibility is based on the Federal Emergency Management Agency (FEMA) declaration of designated counties receiving individual assistance. View press release.
Florida law allows exporters, petroleum carriers, and importers to request a temporary license during a disaster or declared state of emergency. Applicants are not required to submit a fee, secure bonding, or undergo a background check if they apply for and receive a temporary license. Click here for more information on Florida's temporary licensing program.
The Environmental Protection Agency and the Internal Revenue Service, in response to shortages of undyed diesel fuel caused by Hurricane Michael, will not impose a penalty when dyed diesel fuel is sold for use or used on the highway. This penalty relief applies beginning October 12, 2018, and continues through October 26, 2018. Consistent with the federal agencies, the Department of Revenue is also waiving the penalty for state fuel tax purposes. This relief is available to any person who sells or uses dyed diesel fuel for highway use. During the penalty relief period, sales or use of dyed diesel fuel should be treated in the same manner as sales or use of undyed diesel fuel.
Collection and Reporting Instructions During Penalty Relief Period
During the penalty relief period, terminal suppliers should continue to sell dyed diesel to wholesalers without collecting fuel taxes. Terminal suppliers who sell dyed diesel fuel to retail dealers, resellers, or to the ultimate consumer for use in highway vehicles are responsible for collecting and remitting fuel taxes at 32.3 cents per gallon to the Department.
During the penalty relief period, wholesalers/importers should collect and remit the tax on dyed diesel fuel sold to customers who consume such fuel in highway vehicles. Wholesalers/importers who sell dyed diesel fuel to retail dealers or resellers for use in highway vehicles are responsible for collecting and remitting fuel taxes at 32.3 cents per gallon to the Department.
To report and remit fuel taxes on dyed diesel sold for use in highway vehicles during the penalty relief period, terminal suppliers and wholesalers/importers must provide information on both the receipt and the disbursement of the fuel. To document receipt, terminal suppliers and wholesalers/importers should list the number of gallons of dyed diesel fuel received for highway use on the Schedule of Receipts (Schedule 2B and product code 167). The total from the Schedule of Receipts should then be carried over to Page 5, Section I, Line 4 of the seller's applicable return.
To document disbursements, terminal suppliers and wholesalers/importers must list the number of gallons disbursed for highway use on the Schedule of Disbursements (Schedule 5A and product code 167). Terminal suppliers must carry the total from the Schedule of Disbursements to Page 5, Section II, Line 2 of the Terminal Supplier Fuel Tax Return (Form DR-309631). Wholesalers/importers must carry the total from the Schedule of Disbursements to Page 5, Section II, Line 2 of the Wholesaler/Importer Fuel Tax Return (Form DR-309632).