Retail Dealers and Resellers (Sales and Use Tax)
Retail Dealer
A retail dealer is any person who is engaged in the business of selling
tax-paid motor, diesel, or aviation fuel at posted retail prices. Retail
dealers of fuel are not required to obtain a motor fuel license under
Chapter 206, Florida Statutes (F.S.); however, the retail dealer must
register
with the Florida Department of Revenue in order to receive a
Certificate of Registration under
Chapter 212, F.S.
Note: Retail dealers must pay fuel taxes at the time of
purchase.
Reseller
Resellers of fuel must be authorized by a wholesaler or terminal supplier
to make sales to retail dealers and end users only. Resellers must pay
fuel taxes at the time of purchase. In addition, resellers must
register
with the Department in order to receive a
Certificate of Registration under
Chapter 212, F.S.
