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.
Exporters must file the
Exporter Fuel Tax Return (Form DR-309638) electronically.
Instructions (Form DR-309638N
) are available. You can file and pay fuel tax electronically using
the Department's free and secure
eFile 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.
Importing Files – The Motor Fuel Tax webpage allows you to
manually key or import schedule information. See the
Motor Fuel Tax Import File Specifications for Comma Delimited (CSV)
and Flat Files
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
.
