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
), 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.
