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TIP #08B05-01
DATE ISSUED: November 26, 2008

Fuel Taxes Adjusted Beginning January 1, 2009

Beginning January 1, 2009, the overall tax rates on motor fuel and diesel fuel will increase by $.008. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate, based on the National Consumer Price Index.

Motor Fuel
The state tax rate on motor fuel will increase from 15.6 cents per gallon to 16.1 cents per gallon. Please see the enclosed Year 2009 State Taxes, Ninth-Cent, Local Option, Additional Local Option and SCETS Motor Fuel Taxes chart for the appropriate fuel tax for your county.

Diesel Fuel
The tax rate on diesel fuel will increase from 29 cents per gallon to 29.8 cents per gallon statewide. This rate is based on the total of the state tax rate on diesel fuel, which will increase from 15.6 cents per gallon to 16.1 cents per gallon, and the SCETS and local option tax rates, which will increase from 13.4 cents per gallon to 13.7 cents per gallon statewide.

Aviation Fuel
The state tax rate on aviation fuel will remain at 6.9 cents per gallon.

Minimum Local Option Tax Collected at Fuel Terminals

Terminal Suppliers - In addition to the $0.161 state fuel taxes collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax in the amount of $0.106 on each gallon of gasoline sold to licensed wholesalers. Total fuel taxes collected by terminal suppliers on gasoline sold to wholesalers shall be $0.267 per gallon.

Wholesalers - Wholesalers must remit to the Department of Revenue the local option tax on gasoline sold to retail dealers or end-users above the minimum $0.106 collected by terminal suppliers.

Filing Your Return

If a taxpayer is not obligated to file electronically, the January 2009 return, reflecting the new tax rates, will be mailed to fuel tax licensees in mid-January. The January return is due February 1, 2009, and is late after February 20, 2009. Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.

References:  Chapter 206, Florida Statutes; Rule Chapter 12B-5, Florida Administrative Code

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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