Florida Dept. of Revenue - Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel

Florida Proposed Rules

Rule Number: Rule Title
12B-5.020	Definitions; Specific Exemptions
12B-5.030	Importers
12B-5.040	Carriers
12B-5.050	Terminal Suppliers
12B-5.060	Wholesalers
12B-5.070	Terminal Operators
12B-5.080	Exporters
12B-5.090	Local Government Users of Diesel Fuel
12B-5.100	Mass Transit Systems
12B-5.110	Blenders
12B-5.121	Temporary Licenses Issued Under a Declared Emergency
12B-5.150	Public Use Forms
12B-5.300	Aviation Fuel Licensees (Repeal)
12B-5.375	Temporary Pollutant Importer License Issued Under a Declared Emergency
12B-5.400	Producers and Importers of Pollutants
12B-5.500	Natural Gas Fuel Retailers
12B-5.600	Tracker System Reporting Requirements

Next Step:	A workshop, if requested in writing, will be held at 10:00 am on August 14, 2025, in Room 1820 Building 1, 2450 Shumard Oak Boulevard in Tallahassee To request that a workshop be held, please send an email to rulecomments@floridarevenue.com.

Forms:	DR-156: Florida Fuel or Pollutants Tax Application DR-156R: Renewal Application for Florida Fuel/Pollutant License DR-157: Fuel or Pollutants Tax Surety Bond DR-157A: Assignment of Time Deposit DR-157B: Fuel or Pollutants Tax Cash Bond DR-157W: Bond Worksheet Instructions DR-309632: Wholesaler/Importer Fuel Tax Return DR-309632N: Instructions for Filing Wholesaler/Importer Fuel Tax Return DR-309633: Mass Transit System Provider Fuel Tax Return DR-309633N: Instructions for Filing Mass Transit System Provider Fuel Tax Return DR-309634: Local Government User of Diesel Fuel Tax Return DR-309634N: Instructions for Filing Local Government User of Diesel Fuel Tax Return DR-309635: Blender Fuel Tax Return DR-309635N: Instructions for Filing Blender Fuel Tax Return DR-309636: Terminal Operator Information Return DR-309636N: Instructions for Filing Terminal Operator Information Return DR-309637: Petroleum Carrier Information Return DR-309637N: Instructions for Filing Petroleum Carrier Information Return DR-309638: Exporter Fuel Tax Return DR-309638N: Instructions for Filing Exporter Fuel Tax Return DR-309639: Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with instructions) DR-309640: Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida DR-309653: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns DR-309654: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Mass Transit System Provider and Local Government User of Diesel Fuel Tax Returns DR-309660: Application for Pollutants Tax Refund

Workshop Information:	August 14, 2025
Draft Rule Language:	August 14, 2025
Notice of Rule Development:	July 31, 2025 (Vol. 51, No. 148)

Purpose: Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, is to reflect the repeal of the tax on aviation fuel as provided in Chapter 2025-208, LO.F. The purpose of the draft amendments to Chapter 12B-5, F.A.C., is to: (1) remove provisions for the tax on aviation fuel; (2) update the electronic fuel tax return electronic filing requirements to provide the comma delimited and flat file requirements for filing certain fuel tax returns; and (3) to remove redundant and unnecessary provisions.