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
), 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.
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.
Taxpayers who paid $20,000 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.
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.