Retail Dealers and Resellers (Sales and Use Tax)
Retail Dealer
A retail dealer is any person who is engaged in the business of selling tax-paid motor, diesel, or aviation fuel at posted retail prices. Retail dealers of fuel are not
required to obtain a motor fuel license under Chapter 206, Florida Statutes (F.S.); however, the retail dealer must
register
with the Florida Department of Revenue in order to receive a Certificate of Registration under Chapter 212, F.S.
Note: Retail dealers must pay fuel taxes at the time of purchase.
Reseller
Resellers of fuel must be authorized by a wholesaler or terminal supplier to make sales to retail dealers and end users only. Resellers must pay fuel taxes at the time of
purchase. In addition, resellers must register with the Department
in order to receive a Certificate of Registration under Chapter 212, F.S.
