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 |
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| Next Step: | At the December 17, 2025, meeting, the Governor and Cabinet approved the request to file and certify the proposed rules
[including materials incorporated by reference, if any] for final adoption pursuant to s. 120.54(3)(e)2., F.S. The Department filed these rules for certification with the Department of State on January 5, 2026.
These rules will go into effect on January 25, 2026. |
|
Forms:
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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-309631: Terminal Supplier Fuel Tax Return
DR-309631N: Instructions for Filing Terminal Supplier Fuel Tax Return
DR-309632: Wholesaler/Importer Fuel Tax Return
DR-309632N: Instructions for Filing Wholesaler/Importer Fuel Tax Return
DR-309633N: Instructions for Filing Mass Transit System Provider 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-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
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| Certification Package: | January 5, 2026 |
| Certification Letter to JAPC: | December 23, 2025 |
| Cabinet Agenda for Hearing: | December 17, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | December 10, 2025 (Vol. 51, No. 238) |
| Letter to JAPC: | November 20, 2025 |
| Notice of Correction: | November 20, 2025 (Vol. 51, No. 226) |
| Letter to JAPC: | November 18 2025 |
| Notice of Change: | November 18, 2025 (Vol. 51, No. 224) |
| Hearing Information: | November 4, 2025 (canceled, no request) |
| Letter from JAPC: | October 30, 2025 |
| Package Filed with JAPC: | October 13, 2025 |
| Notice of Proposed Rule: | October 13, 2025 (Vol. 51, No. 199) |
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| 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.
