An airline that operates as a commercial air carrier in Florida is required to register and hold a valid aviation fuel tax license.
File and Pay Tax
Air Carriers must pay tax and file the Florida Air Carrier Fuel Tax Return
(Form DR-182 ), which includes filing
instructions. Air carriers use Form DR-182 to report aviation gasoline or turbine fuel that was converted for use other than in an aircraft. Form DR-182 is also used to
report tax-unpaid aviation gasoline or turbine fuel that was converted to domestic aircraft use. The sample Form DR-182 is for informational purposes only; not for filing
tax information. Call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, to request a personalized form.
Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th is a Saturday, Sunday, state holiday, or
federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. A return must be filed for
each reporting period, even if no tax is due.
When you electronically pay, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the
20th to avoid penalty and interest. For a list of payment due dates, visit the Department's Forms and Publications web page and select the current year Florida e-Services
Calendar of Due Dates (Form DR-659) under the e-Services section.
Taxpayers who paid $20,000 or more in tax as an air carrier during the most recent state fiscal year (July 1 - June 30) are required to pay electronically during the
next calendar year.
If you file your return or pay tax late, a collection allowance is not authorized. In addition to all other penalties, a late penalty of 10% of any tax due will be added
for each month, or portion of a month, the return is late. The maximum penalty is 50% and the minimum is $10 even if no tax is due. A floating rate of interest applies to
underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates web page.