​Exporters are persons who remove taxable motor, aviation, or diesel fuels from storage at a bulk facility or directly from a terminal rack and deliver to a destination outside Florida. ​​ Persons licensed as exporters can purchase fuel in Florida for export only. Exporters can store fuel for no more than 24 hours for the fuel to remain in the stream of interstate commerce.

Bond Requirement

A bond that equals three times the estimated average monthly gallons exported times the total tax levied, not to exceed $300,000, is required. If the average monthly gallons exported is less than $50, a bond is not required.

File Return

Exporters must file the Exporter Fuel Tax Return (Form DR-309638) electronically. Instructions (Form DR-309638N PDF Icon) are available. You can file and pay fuel tax electronically using the Department's free and secure File and Pay webpage.

Returns and schedules are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, state holiday, or federal holiday, returns are timely if filed electronically on the first business day following the 20th. A return must be filed for each collection period.

When you electronically pay only or you electronically file and pay at the same time, 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.

Exporters are required to file electronically. Florida law imposes a monthly penalty of $5,000 for failing to file electronically.

If you do not file a complete return, including all schedules, a $200 penalty will be assessed.

Tips for Electronic Filing

Importing Files – The Motor Fuel Tax web apge allows you to manually key or import schedule information. See the Motor Fuel Tax Import File Specifications for Comma Delimited (CSV) and Flat Files PDF Icon for instructions. If you have questions about importing schedule detail, contact e-Services@floridarevenue.com and include "Exporter" in the subject line.

Confirmation - Once you have successfully submitted your return, you will receive a confirmation number and a list of filing errors (if any). You should keep a copy for your records.

Manifest – Keyed and imported data will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be corrected before you can file your return. Compliance notices will not prevent the Department from processing your return. However, compliance notices should be reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return. View the Exporter Fuel Tax Return - Exceptions Code List PDF Icon.