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TIP #TIP #10B05-02
DATE ISSUED: November 24, 2010

Fuel Taxes Adjusted Beginning January 1, 2011

On January 1, 2011, the statewide tax rates on motor fuel and diesel fuel will increase. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate, based on the Consumer Price Index.

Motor Fuel
The state tax rate on motor fuel will increase from 16.0 cents per gallon to 16.2 cents per gallon. Please see the enclosed Motor Fuel Tax Rates chart for the appropriate fuel tax for your county.

Diesel Fuel
The tax rate on diesel fuel will increase from 29.6 cents per gallon to 30.0 cents per gallon statewide. This rate is based on the total of the state tax rate on diesel fuel (which will increase from 16.0 cents per gallon to 16.2 cents per gallon) and the ninth cent, SCETS, and local option tax rates, which will increase from 13.6 cents per gallon to 13.8 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 16.2 cents per gallon state fuel taxes collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax of 10.6 cents per gallon on each gallon of motor fuel sold to licensed wholesalers. Total fuel taxes collected by terminal suppliers on motor fuel sold to wholesalers will be 26.8 cents per gallon.

Wholesalers - Wholesalers must remit to the Department of Revenue the local option tax on motor fuel sold to retail dealers or end-users above the minimum 10.6 cents per gallon collected by terminal suppliers.

Filing Your Return

Taxpayers obligated to file electronically must use the appropriate method as defined by the Florida Administrative Code. There is a $5,000 penalty if you are obligated and do not file electronically.

Your return is due to the Department on the 1st day of the month following the collection period. Your return will be considered late if it is not filed by the 20th day of each month. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your return will be considered timely, if filed on the first business day following the 20th. Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.

A sample copy of the 2011 return, with the new tax rates, will be posted to our internet site in January of 2011.

Reference:  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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