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
File 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 web apge 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
.
