​​​​​Retailer of Natural Gas Fuels

A retailer of natural gas fuels is any person who sells or supplies natural gas fuel to an end user for use in the fuel supply tank of a motor vehicle. Natural gas fuel is defined as any liquefied petroleum gas product, compressed natural gas product, or combination thereof for use in a motor vehicle.

Persons not considered a retailer of natural gas fuels include:

  • State agencies, political subdivisions, or federal agencies that operate as a retailer of natural gas fuels.
  • Any person who uses natural gas fuel from a residential refueling device located at the person's primary residence.
  • Any person who has a facility for placing natural gas fuel into the supply system of an internal combustion engine fueled by individual portable containers of 10 gallons or less, provided the fuel is used for exempt purposes.

Bond Requirement

A retailer of natural gas fuels is not required to obtain a bond until January 1, 2026.

File and Pay Tax

Effective January 1, 2026, a retailer of natural gas fuels must file monthly reports electronically with the Florida Department of Revenue, including inventory, purchases, nontaxable disposals, taxable uses, and taxable sales.

For the period of January 1, 2014 through December 31, 2025, natural gas fuel is exempt from fuel and sales tax.