TIP # 13B05-01
DATE ISSUED: December 9, 2013
Beginning January 1, 2014, 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 National Consumer Price Index.
The state tax rate on motor fuel will increase from 16.9 cents per gallon to 17.1 cents per gallon. The inspection fee on motor fuel will remain .125 cents per gallon. The county tax rate (ninth cent, SCETS, and local option tax rates) on motor fuel is different for each county. See the Motor Fuel Tax Rates chart posted on the Department's website for a list of local option rates by county.
The state tax rate on diesel fuel will increase from 16.9 cents per gallon to 17.1 cents per gallon. The county tax rate (the ninth cent, SCETS, and local option tax rates) on diesel fuel is the same for each county and will increase from 14.1 cents per gallon to 14.2 cents per gallon statewide. The total state and county rates on diesel fuel will increase from 31 cents per gallon to 31.3 cents per gallon statewide.
The state tax rate on aviation fuel will remain at 6.9 cents per gallon.
Terminal Suppliers - In addition to the 17.1 cents per gallon state fuel taxes collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax in the amount of 11 cents per gallon and an inspection fee of .125 cents per gallon on each gallon of motor fuel sold to licensed wholesalers. Total fuel taxes collected by terminal suppliers on sales of motor fuel to licensed wholesalers shall be 28.225 cents per gallon.
Wholesalers - Wholesalers must remit to the Department of Revenue the local option tax rate above the minimum on motor fuel sold to retail dealers or end-users. This rate is in addition to the minimum local option tax of 11 cents per gallon collected by terminal suppliers.
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 day is a Saturday, Sunday, or state or federal holiday, your return will be considered timely if filed by the next business day. Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.
If you pay electronically, you must submit your payment and receive a confirmation number before 5:00 p.m., ET, on the business day before the date the tax is due.
In January 2014, sample copies of the 2014 returns with the new tax rates will be on our Forms and Publications web page.
References: Chapter 206, Florida Statutes; Rule Chapter 12B-5, Florida Administrative Code
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 www.floridarevenue.com 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.