Wholesalers licensed as importers may import tax-unpaid gasoline,
gasohol, diesel, or aviation fuel (undyed kerosene, aviation gasoline,
or jet fuel) by common carrier or truck. The wholesaler must accrue
and pay tax on imported fuel (gasoline, gasohol, undyed diesel, and
aviation fuel). The tax is due on the 1st and late after the 20th day
of the month following the month the fuel was imported.
A licensed wholesaler with no import or export activity with
electronic funds transfer (EFT) deferral payment authority:
-
Bond must equal three times the estimated average monthly gallons
purchased times the total tax levied, not to exceed $300,000. If the
average monthly gallons purchased is less than $50, a bond is not
required.
A licensed wholesaler with no import or export activity with no EFT
deferral payment authority:
-
Bond must equal three times the estimated average monthly gallons to
be purchased times the maximum local option tax above the minimum
levied on motor fuel only, not to exceed $300,000. If the average
monthly gallons purchased is less than $50, a bond is not required.
A licensed wholesaler/importer:
-
Bond must equal three times the estimated average monthly gallons
purchased times the total tax levied. In addition, a second bond
equal to 60 days of tax liability on the total amount of imported
fuel will be required. There is no maximum amount for this
additional bond.
Wholesalers and importers must pay tax and file the
Wholesaler/Importer Fuel Tax Return
(Form DR-309632) electronically. Instructions (Form DR-309632N
) are available. You can file and pay wholesaler and importer fuel
tax electronically using the Department's free and secure
eFile and Pay
webpage.
Returns and payments are due on the 1st and late after the 20th day of
the month following each reporting period. If the 20th is a Saturday,
Sunday, state holiday, or federal holiday, returns are timely if filed
electronically, postmarked or hand-delivered on the first business day
following the 20th.
A return must be filed for each reporting period, even if no tax is
due.
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.
Wholesalers and importers are required to file and pay electronically.
Florida law imposes a monthly penalty of $5,000 for failing to file
and pay electronically.
If you do not file a complete return, including all schedules, a $200
penalty will be assessed.
If you file your return or pay tax late, a collection allowance is not
authorized. In addition to all other penalties, a late penalty of 10%
of any tax due will be added for each month, or portion of a month,
the return is late. The maximum penalty is 50% and the minimum is $10
even if no tax is due. A floating rate of interest applies to
underpayments and late payments of tax. Interest rates can be found on
the Department's
Tax and Interest Rates
webpage.
Importing Files – The Motor Fuel Tax webpage 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 “Wholesaler/Importer” in the subject line.
Confirmation - Once you have successfully submitted the return
and payment, 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
Wholesaler/Importer Fuel Tax Return - Exceptions Code List
.
