​​​​​Wholesaler and Importer

Wholesalers are persons who purchase gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, or jet fuel) from terminal suppliers or other wholesalers; place fuel into storage; or sell fuel to terminal suppliers, other wholesalers, retail dealers, or end users.

A licensed wholesaler must get a separate license to import or export gasoline, gasohol, diesel, or aviation fuel into or out of Florida by common carrier or truck.

Wholesalers may:

  • Sell fuel to terminal suppliers, other wholesalers, and exporters for resale to customers
  • Export fuel from storage when licensed as an exporter
  • Sell fuel to retail dealers or end users
  • Sell fuel to the U.S. government
  • Sell fuel to farmers and commercial fishers
  • Blend products from storage where the resulting product is used to propel a vehicle, vessel, or aircraft
  • Manufacture biodiesel for sale or personal use

Importers

Wholesalers licensed as importers may import tax-unpaid gasoline, gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline, or jet fuel) by common carrier or truck. The wholesaler must accrue and pay tax on imported fuel (gasoline, gasohol, undyed diesel, and aviation fuel). The tax is due on the 1st and late after the 20th day of the month following the month the fuel was imported.

Bond Requirements

A licensed wholesaler with no import or export activity with electronic funds transfer (EFT) deferral payment authority:

  • Bond must equal three times the estimated average monthly gallons purchased times the total tax levied.

A licensed wholesaler with no import or export activity with no EFT deferral payment authority:

  • Bond must equal three times the estimated average monthly gallons to be purchased times the maximum local option tax above the minimum levied on motor fuel only.

A licensed wholesaler/importer:

  • Bond must equal three times the estimated average monthly gallons purchased times the total tax levied. In addition, a second bond equal to 60 days of tax liability on the total amount of imported fuel will be required. There is no maximum amount for this additional bond.

File and Pay Tax

Wholesalers and importers must pay tax and file the Wholesaler/Importer Fuel Tax Return (Form DR-309632) electronically. Instructions (Form DR-309632N PDF Icon) are available. You can file and pay wholesaler and importer fuel tax electronically using the Department's free and secure File and Pay webpage.

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 only or you electronically file and pay at the same time, 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 webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

Wholesalers and importers are required to file and pay electronically. Florida law imposes a monthly penalty of $5,000 for failing to file and pay electronically.

If you do not file a complete return, including all schedules, a $200 penalty will be assessed.

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 webpage.

Tips for Electronic Filing

Importing Files – The Motor Fuel Tax webpage allows you to manually key or import schedule information. See the Motor Fuel Tax Import File Specifications for Comma Delimited (CSV) and Flat Files PDF Icon for instructions. If you have questions about importing schedule detail, contact e-Services@floridarevenue.com and include “Wholesaler/Importer” in the subject line.

Confirmation - Once you have successfully submitted the return and payment, you will receive a confirmation number and a list of filing errors (if any). You should keep a copy for your records.

Manifest – Keyed and imported data will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be corrected before you can file your return. Compliance notices will not prevent the Department from processing your return. However, compliance notices should be reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return. View the Wholesaler/Importer Fuel Tax Return - Exceptions Code List PDF Icon.

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