The Florida Department of Revenue is responsible for administering fuel taxes for the state of Florida. For purposes of tax administration, fuel is defined as motor,
diesel, aviation, or natural gas fuel.
Fuel tax is imposed on the ultimate consumer, but pre-collected for administrative convenience. The tax rates assessed on fuel are adjusted each year and are valid from
January 1 to December 31. Fuel tax is due each month and includes the inspection fee, state tax, local option tax, and pollutants tax. The administration of fuel tax is
found in Chapters 206 and 336, F.S., and in Rule Chapter 12B-5, Florida Administrative Code.
A person must have one or more of the following licenses to store, import, export, carry, blend, apply for a refund, or sell fuel in Florida. The method of operation
determines the type of fuel license(s):
Registration and Account Changes
To apply for a fuel or pollutants license, you must submit a completed Registration Package for Motor Fuel
and/or Pollutants Registrants (Form GT-400401), undergo a background check, and post a bond.
The registration package includes the Florida Fuel or Pollutants Tax Application (Form DR-156), the
Enrollment and Authorization for e-Services (Form DR-600), the Bond Worksheet
(Form DR-157W), the Fuel or Pollutants Tax Surety Bond (Form DR-157), the Assignment of
Time Deposit (Form DR-157A), and the Fuel or Pollutants Tax Cash Bond (Form DR-157B).
A registration fee is not required to obtain a fuel or pollutants license. Each license (except local government users and mass transit system
providers) must be renewed annually by filing the Renewal Application for Florida/Pollutant Fuel Licenses
(Form DR-156R). A personalized renewal application is automatically sent to registered licensees.
When to Notify the Department
You must notify the Florida Department of Revenue if you:
- change your business name;
- change your mailing address;
- change your location address within the same county; or
- close or sell your business.
The quickest way to notify the Department of these changes is to update your account online.
Retailer of Natural Gas
A retailer of natural gas fuel must submit a Florida Fuel or Pollutants Tax Application
(Form DR-156) for each location that sells compressed natural gas, liquefied petroleum gas, or a combination of the two for use in a motor vehicle. One application
may be submitted if you own more than one retail station and each station operates under a single Federal Employee Identification Number. However, you must provide a
separate attachment that lists the station name, physical location, and sales tax number for each retail station. Form DR-156 is included in the
Registration Package for Motor Fuel and/or Pollutants Registrants
Local Government User and Mass Transit System Provider
There is no license fee for a local government user or mass transit system provider. In addition, these license types are not required to renew their
license on an annual basis.
The Department will conduct a background investigation to determine if the new applicant is of good moral character and has not been convicted of an offense as
specified in Section 206.026(1)(b), F.S. Publicly held corporations whose stock is regularly traded on a national securities exchange, local governments, mass
transit system providers, and air carriers are not required to undergo a background check.
Each exporter, importer, pollutants, terminal supplier, or wholesaler license classification must file a bond with the Department (surety bond, assigned time
deposit, or irrevocable letter of credit). To compute the bond(s) required for your license classification(s), complete the Bond
Worksheet (Form DR-157W), and include it with your Florida Fuel or Pollutants Tax Application (Form DR-156). Form
DR-157W is included in the Registration Package for Motor Fuel and/or Pollutants Registrants
Temporary Fuel Tax License Issued During a Disaster or Declared State of Emergency
A person may request a temporary importer/pollutant, exporter, or carrier fuel tax license when the Governor of Florida has declared a state of emergency, or when
the President of the United States has declared a major disaster in Florida or in any other state or territory of the United States. A temporary license allows that
person to conduct the following activities in Florida:
- Carrier: This license allows a railroad company, pipeline company, water transportation company, or a private or common carrier to transport gasoline or
diesel to points within Florida or from a point in Florida to a point outside of Florida.
- Exporter: This license allows a fuel dealer to export taxable motor or diesel fuels from sub storage at a bulk facility or direct from a terminal rack to
a destination outside the state. The licensed exporter may apply for a refund of all applicable Florida fuel taxes if the other state’s tax has been paid.
- Importer/Pollutant: These licenses allow a fuel dealer to import, other than by bulk transfer, motor or diesel fuel into Florida upon which no
pre-collection of tax has occurred.
Obtaining a Temporary Fuel Tax License
To qualify for a temporary license, the applicant must:
- Have a business location in Florida or in another state, and
- Have a sales tax registration if located in Florida, or
- Have a Florida fuel tax license, or
- Have a fuel license issued in a state other than Florida.
A temporary fuel license may be obtained by submitting a completed Florida Temporary Fuel Tax Application
DR-156T ) to the Florida Department of Revenue.
To receive a temporary fuel license, the applicant must:
- - Complete the application in its entirety.
- - FAX a copy of the application to (850) 245-5867 , or
- - Scan and email a completed copy of your application to email@example.com.
An original signed application should later be mailed to:
Florida Department of Revenue
Account Management - Fuel Unit
Mail Stop 1-5730
5050 W Tennessee St
Tallahassee, FL 32399-0160
Upon approval of the application, the Department will provide the temporary license via the contact method selected by the licensee on question seven of Form
DR-156T. The effective date of the temporary license is the date the application is received by the Department. The temporary license is valid until the last day
of the month following the month in which the temporary license is issued.
Extending a Temporary Fuel Tax License
A temporary license may be extended for the duration of a declared emergency or major disaster when the licensee makes a written request for such extension by
email or facsimile. Include the license number, name of the licensee, license type, and reason for the extension in the written request. A temporary license may
not be extended past the duration of the declared emergency or major disaster.
Filing a Return with the Department
Any person granted a temporary license will be mailed one or more of the following return(s). Licensees must remit the return and payment, if applicable, to
the Department before the 20th day of the month following the month in which the product was imported, exported, or carried in Florida.
Instructions on how to complete and return these forms and remit tax, if applicable, can be found on the Department’s Forms and Publications webpage under
the Fuel and Pollutants Taxes section.
For assistance with this application or general information about fuel tax, call the Department's Taxpayer Assistance at 850-717-6627 Monday through Friday, excluding holidays.
Tax Incentives for Businesses
Flight Training Schools
Sales of aviation fuel to, and exclusively used for flight training through a school of aeronautics or college of aviation by, a college based in this state
which is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code or a university based in this state may qualify for a credit of aviation fuel
Reference: Section 206.9825, Florida Statutes (F.S.)
Tax on Fuel
Motor Fuel – State tax, minimum local option tax, pollutant tax and an inspection fee are imposed on net gallons when tax-unpaid motor fuel is:
Any person who produces blended motor fuel outside the bulk transfer or terminal system is liable for motor fuel tax.
Any person who uses tax-unpaid motor fuel for a non-exempt purpose is liable for motor fuel tax. In addition, anyone who sells tax-unpaid fuel and knows, or has
reason to know, that the motor fuel will be used for a non-exempt purpose is liable for tax.
Licensed Florida terminal suppliers and wholesalers must collect the local option tax above the minimum on sales to non-licensed dealers (terminal suppliers and
Diesel – State, local option, and pollutant taxes are imposed on net gallons when tax-unpaid diesel fuel is:
Any person who produces blended diesel fuel outside the bulk transfer or terminal system is liable for diesel fuel tax.
Any person who uses tax-unpaid diesel fuel for a non-exempt purpose is liable for diesel fuel tax. In addition, anyone who sells tax-unpaid fuel and knows, or has
reason to know, that the diesel fuel will be used for a non-exempt purpose is liable for tax.
Anyone who produces biodiesel must be licensed as a wholesaler and pay state and local option taxes on the total gallons produced. Pollutant tax is due when
biodiesel is blended with petroleum diesel.
Aviation and Kerosene Fuel – State and pollutant taxes are imposed on net gallons when tax-unpaid aviation fuel is:
Any person who converts aviation gasoline, jet fuel, or kerosene to on-road motor or diesel fuel is liable for the full road tax. A credit for the aviation fuel
tax-paid may be offset against the road tax.
Fuel Tax Refunds
Florida law provides refunds to qualified entities that have
purchased and used tax-paid fuel. Common refund claims include tax-paid purchases of:
- Motor fuel used for agriculture, aquacultural, commercial aviation (ground support), or commercial fishing purposes.
- Motor fuel and diesel fuel used by mass transit system providers.
- Motor fuel and diesel fuel used by local government users.
- Diesel fuel used for off-road or other exempt purposes.
- Diesel fuel used by motor coaches during idle time.
- Motor fuel and diesel fuel used by non-public schools.
- Pollutants exported, bunkered into marine vessels, or converted to a solvent mixture.
Active, Inactive and Canceled Licenses
The Florida Department of Revenue provides a list of active fuel licenses, and inactive and canceled fuel licenses. These lists are refreshed on a regular basis. To
ensure good internal controls, it is important to review license information monthly. The receipt and disbursement schedules are based on vendor and customer license
Use the following links to view or search the lists of active licenses, or inactive and canceled licenses:
Fuel Tax Rate Charts
Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate, based on the
National Consumer Price Index. The rate charts below are excerpts from the Tax Information Publication (TIP) issued for that year. Visit the Department's
Revenue Law Library to read the entire TIP.
Florida Department of Environmental Protection Tank Facility Database
The tank facility data is provided by the Florida Department of Environmental Protection (DEP). Use the DEP facility ID to validate the point of origin or
destination reported on a receipt or disbursement schedule.