Air Carrier

An airline that operates as a commercial air carrier in Florida is required to register and hold a valid aviation fuel tax license.

File and Pay Tax

Air Carriers must pay tax and file the Florida Air Carrier Fuel Tax Return (Form DR-182 PDF Icon), which includes filing instructions. Air carriers use Form DR-182 to report aviation gasoline or turbine fuel that was converted for use other than in an aircraft. Form DR-182 is also used to report tax-unpaid aviation gasoline or turbine fuel that was converted to domestic aircraft use. The sample Form DR-182 is for informational purposes only; not for filing tax information. Call the Department's Taxpayer Assistance at 850-488-6800 Monday-Friday, excluding holidays, to request a personalized form.

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.

Taxpayers who paid $5,000 or more in tax as an air carrier during the most recent state fiscal year (July 1 - June 30) are required to pay electronically during the next calendar year.

When you electronically pay, 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 the electronic payment deadlines, 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.

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.