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Retailer of Natural Gas Fuels

Retailer of Natural Gas Fuels — A retailer of natural gas fuels is any person who sells or supplies natural gas fuel to an end user, for use in the fuel supply tank of a motor vehicle. Natural gas fuel is defined as any liquefied petroleum gas products, compressed natural gas products, or a combination thereof for use in a motor vehicle.

Persons not considered a Retailer of Natural Gas include:

  • State agencies, political subdivisions, or federal agencies that operate as a natural gas fuel retailer.
  • Any person who uses natural gas from a residential refueling device that is located at the person's primary residence.
  • Any person who has a facility for placing natural gas fuel into the supply system of an internal combustion engine fueled by individual portable containers of 10 gallons or less, provided the fuel is used for exempt purposes.

Bonding Requirements

A retailer of natural gas fuels is not required to obtain a bond until 01/01/2019.

Filing and Paying Taxes

Effective January 1, 2019, a retailer of natural gas fuels must file monthly reports electronically with the Department showing inventory, purchases, nontaxable disposals, taxable uses, and taxable sales. For the period of January 1, 2014 through December 31, 2018, natural gas fuel is exempt from the taxes imposed by Chapters 206 and 212, Florida Statutes.

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