Fuel Tax Refunds

Florida law provides refunds to qualified entities that have purchased and used tax-paid fuel for an exempt purpose. Common refund claims include tax-paid:

  • Aviation fuel sold to the federal government.
  • Aviation fuel used by air carriers.
  • Diesel fuel used by motor coaches during idle time.
  • Fuel exported out of Florida.
  • Fuel purchased by foreign diplomats at retail outlets.
  • Fuel purchased by sovereign nations.
  • Motor and diesel fuel used by local government users, on road.
  • Motor and diesel fuel used by mass transit system providers, on road.
  • Motor and diesel fuel used by non-public schools.
  • Motor fuel used for agricultural, aquacultural, commercial fishing, or commercial aviation purposes.
  • Motor or diesel fuel sold to the federal government in quantities of 500 gallons or more.
  • Pollutants exported, bunkered into marine vessels, or converted to a solvent mixture.
  • Undyed diesel fuel mixed with dyed diesel fuel in error.
  • Undyed diesel fuel purchased by farmers for agricultural purposes.
  • Undyed diesel fuel used for off-road or other exempt purposes.

Agricultural, Aquacultural, Commercial Fishing, or Commercial Aviation

Permit holders are entitled to a refund of a portion of the fuel tax levied under Sections 206.41(1)(g) and 206.41(1)(c), Florida Statutes (F.S.). Permit holders are also entitled to the local option tax levied under Section 336.025, F.S. and the State Comprehensive Enhanced Transportation System (SCETS) tax imposed under Section 206.41(1)(f), F.S.

To apply for a refund permit, submit a completed Application for Fuel Tax Refund Permit (Form DR-185 PDF Icon) to the Department. Upon completion of the registration process, the Department will mail a quarterly Application for Fuel Tax Refund Agriculture, Aquacultural, Commercial Fishing or Commercial Aviation Purposes (Form DR-138).

Aviation Fuel Refunds

Any carrier that transports persons or property for compensation or hire by air is entitled to a refund of the tax paid on aviation fuel, under Part III of Chapter 206, Florida Statutes. The refund amount cannot exceed the amount of aviation fuel tax paid. Download an Application for Aviation Fuel Refund - Air Carriers (Form DR-191 PDF Icon).

Diesel Fuel Used by Motor Coaches During Idle Time

You may request a refund of Florida fuel tax paid on undyed diesel consumed by the engine of a qualified motor coach during idle time for purposes of running climate control systems and maintaining electrical systems for the motor coach in this state. Download an Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (Form DR-309640 PDF Icon). A purchaser may make one refund claim per calendar year.

Exempt Sales Made By Terminal Suppliers

Licensed terminal suppliers that sell fuel for export, to farmers for farming purposes, or to the federal government in quantities of 500 gallons or more (500-gallon limit does not apply to aviation fuel placed in a government aircraft), may self-accrue fuel tax and obtain an ultimate vendor credit on their Terminal Supplier Fuel Tax Return (Form DR-309631).

Terminal suppliers must file electronically. For more information on filing electronically, visit the Department's Enroll to File and Pay Electronically web page.

Exempt Sales Made by Wholesalers and Importers

Licensed wholesalers that sell fuel for export, to farmers for farming purposes, or to the federal government in quantities of 500 gallons or more (500-gallon limit does not apply to aviation fuel placed in a government aircraft), may obtain an ultimate vendor credit on their Wholesaler Fuel Tax Return (Form DR-309632).

Wholesalers and importers must file electronically. For more information on filing electronically, visit the Department's Enroll to File and Pay Electronically web page.

Local Government User

Qualified municipalities, counties, and school districts are entitled to a refund of the taxes paid on diesel and motor fuel. Licensed local government users may request a refund in one of three ways:

  • File electronically each month using the Florida Department of Revenue's secure file website.
  • File a monthly Local Government User Fuel Tax Return (Form DR-309634 PDF Icon).
  • File a quarterly Application for Fuel Tax Refund Municipalities, Counties and School Districts (Form DR-189).

To apply for a refund permit, submit a completed Application for Fuel Tax Refund Permit (Form DR-185 PDF Icon) to the Department. Upon completion of the registration process, the Department will mail a quarterly Application for Fuel Tax Refund Municipalities, Counties, and School Districts (Form DR-189).

Mass Transit System Provider

Any person who uses tax-paid motor or diesel fuel for mass public transportation is entitled to a refund. Licensed mass transit system providers may request a refund in one of three ways:

  • File electronically each month using the Florida Department of Revenue's secure file website.
  • File a monthly Mass Transit System Provider Fuel Tax Return (Form DR-309633 PDF Icon).
  • File a quarterly Application for Fuel Tax Refund Mass Transit System Users (Form DR-160).

To apply for a refund permit, submit a completed Application for Fuel Tax Refund Permit (Form DR-185 PDF Icon) to the Department. Upon completion of the registration process, the Department will mail a quarterly Application for Fuel Tax Refund Mass Transit System Provider (Form DR-160).

Non-Public Schools Refunds

Permit holders are entitled to a refund of a portion of the fuel tax levied under Sections 206.41(1)(g), and 206.87(1)(e), Florida Statutes.

To apply for a refund permit, submit a completed Application for Fuel Tax Refund Permit (Form DR-185 PDF Icon) to the Department. Upon completion of the registration process, the Department will mail a quarterly Application for Fuel Tax Refund Non-Public Schools (Form DR-190).

Pollutants Tax Refunds

Persons licensed under Chapter 206, Florida Statutes, may apply for a refund of all or a portion of the pollutant taxes if one or more of the following apply:

  • A tax paid product defined as a pollutant was exported out of state.
  • A petroleum product was bunkered into a marine vessel engaged in interstate or foreign commerce.
  • A product defined as a solvent, which was consumed in the manufacture or production of a product, was converted to a solvent mixture not defined as a pollutant.

Persons qualifying for a refund must file an Application for Pollutants Tax Refund (Form DR-309660 PDF Icon) on a quarterly basis.

Undyed Diesel Fuel Used for Off-Road or Other Exempt Purposes

Any person who purchases undyed, tax-paid diesel fuel for off-road purposes may file a claim for refund. Also, any person who purchases undyed, tax-paid diesel fuel for on-road purposes other than to propel vehicles may file a claim for refund. Download an Application for Refund of Tax Paid on Undyed Diesel Fuel Used for Off-Road or Other Exempt Purposes (Form DR-309639 PDF Icon).

Miscellaneous Fuel Refunds

All persons who purchased and used tax-paid fuel for exempt miscellaneous purposes in Florida may be entitled to a tax refund. Download an Application for Refund
(Form DR-26 PDF Icon).