Florida Dept. of Revenue - Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel (Natural Gas)

Florida Proposed Rules

Rule Number: Rule Title

12B-5.150	Public Use Forms
12B-5.500	Natural Gas Fuel Retailers
12B-5.600	Tracking System Reporting Requirements

Next Step:

The Department did not receive a request for the November 14, 2024, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

Forms:

DR-156: Florida Fuel or Pollutants Tax Application
DR-156R: Renewal Application for Florida Fuel/Pollutant License
DR-157: Fuel or Pollutants Tax Surety Bond
DR-157A: Assignment of Time Deposit
DR-157B: Fuel or Pollutants Tax Cash Bond
DR-157W: Bond Worksheet Instructions
DR-309641: Tax Paid on Natural Gas Fuel Used for Exempt
DR-309641N: Instructions for Completing Application of Tax Paid on Natural Gas Fuel Used for Exempt
DR-309646: Natural Gas Fuel Tax Return
DR-309646N: Instructions for Filing Natural Gas Fuel Tax Return

Workshop Information:	November 14, 2024 (canceled, no request received)
Draft Rule Language:	November 14, 2024
Notice of Rule Development:	October 28, 2024 (Vol. 50, No. 211)

Purpose: Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rules 12B-5.150, F.A.C. (Public Use Forms), 12B-5.500, F.A.C., (Natural Gas Fuel Retailers), and 12B-5.600 (Tracking System Reporting Requirements), is to provide for administration of the taxes, including amendments to the application to obtain a fuel tax license, the annual license renewal application, the forms used to meet the bond requirements for retailers of natural gas fuel, the refund of taxes paid on natural gas fuel used for certain purposes, and to provide a new tax return and instructions to pay the taxes and file tax returns on natural gas fuel by electronic means.