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Dyed Diesel Fuel Notice Requirements

Florida law requires fuel dealers to identify the sale or removal of dyed diesel fuel or kerosene from storage. A fuel dealer must meet this requirement by printing “DYED DIESEL/KEROSENE FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” on each shipping paper, bill of lading, invoice, or retail pump that disburses dyed fuel.

A fuel dealer that fails to provide the required notice may be subject to a penalty of $10 for every gallon sold without proper notice or $1,000 multiplied by the total number of violations, whichever is greater. This penalty is in addition to any tax or late filing penalty imposed on the fuel.


Florida ​Fuel Tax​​​​​

The Florida Department of Revenue is responsible for administering fuel taxes for the state of Florida. For purposes of tax administration, fuel is defined as motor, diesel, aviation, or natural gas fuel.

  • Motor Fuel or Fuel: All gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle.
  • Diesel Fuel: All petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle.
  • Aviation Fuel: Fuel for use in aircraft, including aviation gasoline and aviation turbine fuels and kerosene, as determined by the American Society for Testing Materials specifications D-910 or D-1655, or current specifications.
  • Natural Gas Fuel: Any liquefied petroleum gas product, compressed natural gas product, or combination thereof used in a motor vehicle as defined in Section 206.01(23), Florida Statutes (F.S.). This term includes, but is not limited to, all forms of fuel commonly or commercially known or sold as natural gasoline, butane gas, propane gas, or any other form of liquefied petroleum gas, compressed natural gas, or liquefied natural gas. This term does not include natural gas or liquefied petroleum placed in a separate tank of a motor vehicle for cooking, heating, water heating, or electric generation.

Fuel tax is imposed on the ultimate consumer, but pre-collected for administrative convenience. The tax rates assessed on fuel are adjusted each year and are valid from January 1 to December 31. Fuel tax is due each month and includes the inspection fee, state tax, local option tax, and pollutants tax. The administration of fuel tax is found in Chapters 206 and 336, F.S., and in Rule Chapter 12B-5, Florida Administrative Code.

A person must have one or more of the following licenses to store, import, export, carry, blend, apply for a refund, or sell fuel in Florida. The method of operation determines the type of fuel license(s):​​

Registration and Account Changes

To apply for a fuel or pollutants license, you must submit a completed Registration Package for Motor Fuel and/or Pollutants Registrants (Form GT-400401), undergo a background check, pay applicable fees, and post a bond.

The registration package includes the Florida Fuel or Pollutants Tax Application (Form DR-156), the Enrollment and Authorization for e-Services (Form DR-600), the Bond Worksheet (Form DR-157W), the Fuel or Pollutants Tax Surety Bond (Form DR-157), the Assignment of Time Deposit (Form DR-157A), and the Fuel or Pollutants Tax Cash Bond (Form DR-157B).​

You must pay a $30 fee for each license classification (except local government users, mass transit system providers, and natural gas retailers). Each license (except local government users and mass transit system providers) must be renewed annually by filing the Renewal Application for Florida/Pollutant Fuel Licenses (Form DR-156R) and paying the appropriate license fee. A personalized renewal application is automatically sent to registered licensees.

You must notify the Florida Department of Revenue if you:

  • change your business name;
  • change your mailing address;
  • change your location address within the same county; or
  • close or sell your business.

The quickest way to notify the Department is to update your account online.

Retailer of Natural Gas

​A retailer of natural gas fuel must submit a $5 registration fee and a Florida Fuel or Pollutants Tax Application (Form DR-156) for each location that sells compressed natural gas, liquefied petroleum gas, or a combination of the two for use in a motor vehicle. One application may be submitted if you own more than one retail station and each station operates under a single Federal Employee Identification Number. However, you must provide a separate attachment that lists the station name, physical location, and sales tax number for each retail station. Form DR-156 is included in the Registration Package for Motor Fuel and/or Pollutants Registrants (Form GT-400401).

Local Government User and Mass Transit System Provider

There is no license fee for a local government user or mass transit system provider. In addition, these license types are not required to renew their license on an annual basis.

Background Check

The Department will conduct a background investigation to determine if the new applicant is of good moral character and has not been convicted of an offense as specified in Section 206.026(1)(b), F.S. Publicly held corporations whose stock is regularly traded on a national securities exchange, local governments, mass transit system providers, and air carriers are not required to undergo a background check.

Bond Requirement

Each exporter, importer, pollutants, terminal supplier, or wholesaler license classification must file a bond with the Department (surety bond, assigned time deposit, or irrevocable letter of credit). To compute the bond(s) required for your license classification(s), complete the Bond Worksheet (Form DR-157W), and include it with your Florida Fuel or Pollutants Tax Application (Form DR-156). Form DR-157W is included in the Registration Package for Motor Fuel and/or Pollutants Registrants (Form GT-400401).

Tax on Fuel

Motor Fuel – State tax, minimum local option tax, pollutant tax and an inspection fee are imposed on net gallons when tax-unpaid motor fuel is:

  • Removed from a terminal licensed with the Internal Revenue Service.

    Note: Stock transfers and exchanges between two licensed Florida terminal suppliers within a terminal are not taxable.

  • Imported into Florida outside of the bulk transfer system.

Any person who produces blended motor fuel outside the bulk transfer or terminal system is liable for motor fuel tax.

Any person who uses tax-unpaid motor fuel for a non-exempt purpose is liable for motor fuel tax. In addition, anyone who sells tax-unpaid fuel and knows, or has reason to know, that the motor fuel will be used for a non-exempt purpose is liable for tax.

Licensed Florida terminal suppliers and wholesalers must collect the local option tax above the minimum on sales to non-licensed dealers (terminal suppliers and wholesalers).

Diesel – State, local option, and pollutant taxes are imposed on net gallons when tax-unpaid diesel fuel is: ​

  • Removed from a terminal licensed with the Internal Revenue Service.

    Note: Stock transfers and exchanges between two licensed Florida terminal suppliers within a terminal are not taxable.

  • Imported into Florida outside of the bulk transfer system.

Any person who produces blended diesel fuel outside the bulk transfer or terminal system is liable for diesel fuel tax.

Any person who uses tax-unpaid diesel fuel for a non-exempt purpose is liable for diesel fuel tax. In addition, anyone who sells tax-unpaid fuel and knows, or has reason to know, that the diesel fuel will be used for a non-exempt purpose is liable for tax.

Anyone who produces biodiesel must be licensed as a wholesaler and pay state and local option taxes on the total gallons produced. Pollutant tax is due when biodiesel is blended with petroleum diesel.

Aviation and Kerosene Fuel – State and pollutant taxes are imposed on net gallons when tax-unpaid aviation fuel is:

  • Removed from a terminal licensed with the Internal Revenue Service.

    Note: Stock transfers and exchanges between two licensed Florida terminal suppliers within a terminal are not taxable.

  • Imported into Florida outside of the bulk transfer system.

Any person who converts aviation gasoline, jet fuel, or kerosene to on-road motor or diesel fuel is liable for the full road tax. A credit for the aviation fuel tax-paid may be offset against the road tax.

Fuel Tax Refunds

Florida law provides refunds to qualified entities that have purchased and used tax-paid fuel. Common refund claims include tax-paid purchases of:

  • ​Motor fuel used for agriculture, aquacultural, commercial aviation (ground support), or commercial fishing purposes.​
  • Motor fuel and diesel fuel used by mass transit system providers.
  • Motor fuel and diesel fuel used by local government users.
  • Diesel fuel used for off-road or other exempt purposes.
  • Diesel fuel used by motor coaches during idle time.
  • Motor fuel and diesel fuel used by non-public schools.
  • Pollutants exported, bunkered into marine vessels, or converted to a solvent mixture.

Active, Inactive and Canceled Licenses

The Florida Department of Revenue provides a list of active fuel licenses, and inactive and canceled fuel licenses. These lists are refreshed on a regular basis. To ensure good internal controls, it is important to review license information monthly. The receipt and disbursement schedules are based on vendor and customer license types.

Use the following links to view or search the lists of active licenses, or inactive and canceled licenses:

Fuel Rate Tax Information Publications

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 rate charts below are excerpts from the Tax Information Publication (TIP) issued for that year. Visit the Department's Revenue Law Library to read the entire TIP.

Florida Department of Environmental Protection Tank Facility Database

The tank facility data is provided by the Florida Department of Environmental Protection (DEP). Use the DEP facility ID to validate the point of origin or destination reported on a receipt or disbursement schedule.