reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.050 - Terminal Suppliers

Current through Reg. 50, No. 138; July 16, 2024
(1) General
				Information.
(a) Persons who import either
				gasoline, gasohol, diesel, or aviation fuel into Florida by marine vessel,
				rail, or pipeline, and who place the fuel in storage at a terminal which is
				registered under s. 4101 of the Internal Revenue Code must obtain a terminal
				supplier license.
(b) Terminal
				suppliers may:
1. Exchange fuel above the
				loading rack with other terminal suppliers.
2. Sell fuel to other terminal suppliers,
				wholesalers, and exporters.
3. Sell
				fuel to licensed exporters for removal from Florida.
4. Export fuel directly from the
				terminal.
5. Sell fuel to
				resellers, retail dealers, and end-users.
6. Sell fuel to the United States
				Government.
7. Sell fuel to farmers
				and commercial fisherman.
8. Blend
				products at the loading rack.
(c)
1.
				Terminal suppliers are authorized to import tax-free gasoline, gasohol, diesel,
				or aviation fuel, place such fuel in storage at a terminal, and to collect the
				state excise tax, county fuel tax, municipal fuel tax, and fuel sales taxes as
				the fuel is removed through the loading rack.
2. Terminal suppliers are prohibited from
				collecting ninth-cent fuel tax, local option fuel tax, and State Comprehensive
				Enhanced Transportation System Tax on gasoline or gasohol sold to other
				terminal suppliers and wholesalers.
3. Terminal suppliers must collect all taxes
				imposed under Section
				206.87(1),
				F.S., on the sale, delivery, or consignment of taxable diesel fuel, except when
				such sales are specifically exempt from tax.
(d) The following persons are required to be
				licensed as terminal suppliers:
1. Persons
				who sell fuel through the loading rack of a terminal located in
				Florida;
2. Persons who are
				position holders of fuel that is located in this state for longer than 24 hours
				after the fuel has lost its interstate character; or
3. Persons who purchase fuel from terminal
				suppliers above the loading rack of a terminal located in this
				state.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.060 - Wholesalers

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information. Wholesalers may:
(a) Sell fuel to terminal suppliers, other
				wholesalers, and exporters.
(b)
				Sell fuel to retail dealers, resellers and end-users.
(c) Sell fuel to the United States
				Government.
(d) Sell fuel to
				farmers and commercial fishermen.
(e) Sell fuel to local government users and
				mass transits.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.070 - Terminal Operators

Current through Reg. 50, No. 138; July 16, 2024
(1) Licensing.
(a) Before any person may engage in business
				as a terminal operator within this state, such person must hold a valid
				terminal operator license. Terminal operators who own fuel sold or transferred
				through a terminal must also be licensed as a terminal supplier. See Rule
				12B-5.050, F.A.C.
(b)
1. To
				obtain an annual license as a terminal operator, a person must file a Florida
				Fuel Tax Application (Form DR-156, incorporated by reference in Rule
				12B-5.150, F.A.C.), with the
				required attachments, with the Department, as provided in the application, and
				enroll in the Department's eServices Program.
2. To enroll in the eServices Program to
				submit returns electronically to the Department, the terminal operator must do
				one of the following:
a. Complete enrollment
				on the Department's website at
www.floridarevenue.com
.
b. Complete Form DR-600, Enrollment and
				Authorization for eServices Program (incorporated by reference in Rule
				12-24.011, F.A.C.), as provided
				in Rule 12-24.004, F.A.C., and return it
				to the Department, if the terminal operator is unable to use the Department's
				website to enroll.
3.
				Terminal operators who can establish that they are unable to comply with the
				electronic filing requirements must complete and submit Form DR-654, Request
				for Waiver From Electronic Filing (incorporated by reference in Rule
				12-24.011, F.A.C.), to establish
				in writing the basis for the requested waiver, as provided in Rule
				12-24.010, F.A.C.
4. Form DR-654 may be obtained from the
				Department by:
1) calling the Department at
				(850)488-6800, Monday through Friday, (excluding holidays); or,
2) visiting any local Department of Revenue
				Service Center. Persons with hearing or speech impairments may call the Florida
				Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771
				(TTY).
(c) Each
				license is required to be renewed annually by filing Form DR-156R, Renewal
				Application for Florida Fuel/Pollutant License (incorporated by reference in
				Rule 12B-5.150, F.A.C.), and the
				required attachments with the Department, as provided in the renewal
				application.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.080 - Exporters

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information.
(a) Exporters are persons who remove fuel
				from Florida by common or private carrier.
(b) Persons licensed as exporters are
				authorized to purchase fuel in this state for export only. Storage of fuel by
				an exporter in this state must be limited to no more than 24 hours in order for
				the fuel to remain in stream of interstate commerce.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.090 - Local Government Users

Current through Reg. 50, No. 138; July 16, 2024
(1) General
				Information.
(a)
1. Counties, municipalities, and school
				districts are authorized to use dyed diesel fuel in on-road vehicles.
2. Dyed diesel fuel purchased for use by
				counties, municipalities, and school districts is subject to a portion of the
				backup tax imposed under Section
				206.873, F.S., when used in
				on-road vehicles.
3. Counties,
				municipalities, and school districts that manufacture biodiesel fuel solely for
				their own use are not required to be licensed as wholesalers.
4. Counties, municipalities, and school
				districts that manufacture biodiesel fuel for sale must meet all the
				requirements prescribed for wholesalers in Rule
				12B-5.060,
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.100 - Mass Transit Systems

Current through Reg. 50, No. 138; July 16, 2024
(1) General
				Information.
(a)
1. Mass transit systems are authorized to use
				dyed diesel fuel in on-road vehicles.
2. Dyed diesel fuel purchased for use by Mass
				Transit Systems is subject to a portion of the backup tax imposed under Section
				206.873, F.S., when used in
				vehicles.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.110 - Blenders

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information.
(a) Any person who is not otherwise licensed
				under Chapter 206, F.S., and who is engaged in the activity of blending
				gasoline, gasohol, diesel, or aviation fuel with any other product, where end
				products may be used to propel a vehicle, vessel, or aircraft, must be licensed
				as a blender.
(b) All persons who
				are licensed as terminal suppliers, wholesalers, or exporters under Chapter
				206, F.S., and who are engaged in the activity of blending gasoline, gasohol,
				diesel, or aviation fuel with any other product, must remit tax on all untaxed
				products which are blended, where end products are available for sale or
				use.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.120 - Resellers and Retail Dealers

Current through Reg. 50, No. 138; July 16, 2024
(1) Any
				person desiring to engage in the business of selling motor fuel or diesel fuel
				at retail or reselling tax-paid fuel to retailers or end users must register
				with the Department and obtain a separate sales and use tax certificate of
				registration for each place of business.
(2)
(a)
				Registration with the Department for purposes of sales and use tax is available
				by using one of the following methods:
1.
				Registering through the Department's website (
www.floridarevenue.com
) using the
				Department's eServices.
2. Filing a
				Florida Business Tax Application (Form DR-1, incorporated by reference in Rule
				12A-1.097, F.A.C.) with the
				Department, as indicated on the form.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.121 - Temporary Licenses Issued Under a Declared Emergency

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information. The Department is
				authorized to grant the following temporary licenses to import into, export
				from, or transport fuel within Florida when the Governor of Florida has
				declared a state of emergency pursuant to Section
				252.36, F.S., or when the
				President of the United States has declared a major disaster in Florida,
				another state, territory of the United States, or the District of Columbia:
(a) A temporary license as an importer or
				exporter of fuel to any person who holds a valid Florida fuel license as a
				wholesaler or to an unlicensed dealer, or
(b) A temporary license as a carrier to any
				person who holds a valid Florida license as a wholesaler, importer, exporter,
				or blender or to an unlicensed dealer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.130 - Refunds

Current through Reg. 50, No. 138; July 16, 2024
(1) Fuel used for Agricultural, Aquacultural,
				Commercial Fishing, and Commercial Aviation Purposes.
(a)
1. Any
				person who purchases motor fuel used in any tractor, vehicle, or other
				equipment that is used exclusively on a farm for planting, cultivating,
				harvesting, or processing farm products for sale, may obtain a refund of local
				option, state comprehensive enhanced transportation system, and fuel sales
				taxes paid under Sections
				206.41(1)(e), (f) and
				(g), F.S. This provision includes motor
				vehicles licensed as a "goat, " as provided in Section
				320.08(3)(d),
				F.S.
2. Persons using motor fuel in
				the operation of boats, vessels, or equipment used exclusively for the taking
				of fish, crayfish, oysters, shrimp, and sponges from the salt or fresh waters
				of Florida for sale are entitled to a refund of municipal fuel tax and local
				option, state comprehensive enhanced transportation system, and fuel sales
				taxes paid under Sections
				206.41(1)(c), (e), (f) and
				(g), F.S.
3. Any person who purchases motor fuel for
				use in the operation of aviation ground support vehicles or equipment may
				obtain a refund of local option, state comprehensive enhanced transportation
				system, and fuel sales taxes paid under Sections
				206.41(1)(e), (f) and
				(g), F.S. Motor fuel used in aviation ground
				support vehicles or equipment that is driven or operated upon the public
				highways of this state will not qualify for the refund.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.140 - Dyeing and Marking; Mixing

Current through Reg. 50, No. 138; July 16, 2024
(1) Marking and
				Dyeing.
(a) The dyeing and marking of diesel
				fuel will follow the requirements of 48.4082-1, Treasury Regulations (February
				26, 2002, hereby incorporated by reference in this rule), and shall conform to
				the Environmental Protection Agency's high sulfur diesel fuel requirements as
				found in 40 C.F.R. Chapter 1, s. 80.29 (January 18, 2001, hereby incorporated
				by reference in this rule).
(b)
				Persons found in violation of the marking requirements will be subject to a
				penalty of $2, 500 for each month such failure occurs, pursuant to Section
				206.8741(6),
				F.S.
(c) Persons found in violation
				of the dyeing provisions will be subject to the penalty imposed under Section
				206.872(11),
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.181 - Alternative Fuel (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.877(7),
					 206.97,
					 213.06(1) FS.
					 Law Implemented 206.877,
					 206.89,
					 206.91,
					 212.05(1)(g)
					 FS.
New 1-12-88, Amended 11-1-93, 10-19-94, 4-3-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.200 - Retailers of Alternative Fuel (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.877,
					 213.06(1) FS.
					 Law Implemented 206.485,
					 206.877,
					 206.89
					 FS.
New 11-21-96, Amended 10-27-98, 5-1-06, 1-25-12, 5-9-13,
					 Repealed 1-20-14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.201 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 213.06 FS. Law Implemented
					 206.9825
					 FS.
New 1-12-88, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.203 - Imposition and Payment of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.97,
					 213.06(1) FS.
					 Law Implemented 206.9825
					 FS.
New 1-12-88, Amended 11-1-93, 4-3-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.205 - Refunds and Allowances (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.97,
					 213.06(1) FS.
					 Law Implemented 206.9825
					 FS.
New 1-12-88, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.207 - Bonded Fuel: Exempt from Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 213.06 FS. Law Implemented
					 Chapter 87-99, Laws of Florida.
New 1-12-88, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.209 - Commercial Air Carriers; Registration; Reporting (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 213.06(1) FS.
					 Law Implemented 206.9825(1),
					 206.9865
					 FS.
New 1-12-88, Amended 12-4-89, 11-1-93, 4-3-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.2091 - Commercial Air Carriers; Election Pursuant to Section 212.0598 (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.97,
					 213.06(1) FS.
					 Law Implemented 206.9825,
					 212.0598
					 FS.
New 12-18-88, Amended 12-4-89, 11-1-93, 4-3-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.211 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.625,
					 206.98,
					 213.06 FS. Law Implemented
					 206.9825
					 FS.
New 1-12-88, Amended 12-18-88, 11-1-93, Repealed
					 4-3-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.300 - Aviation Fuel Licensees

Current through Reg. 50, No. 138; July 16, 2024
(1) Definitions.
(a) "Air carrier" means any carrier that is
				in the business of transporting persons or property for compensation or hire by
				air.
(b) "Aviation turbine fuel"
				means diesel fuel, kerosene, or jet fuel determined by the American Society of
				Testing Materials and classified as D-1655 or other current
				specifications.
(c) "Qualified air
				carrier" means air carriers conducting scheduled operations or all-cargo
				operations that are authorized under 14 C.F.R. §121, 129, or
				135.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.303 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 212.6201,
					 213.06(1) FS.
					 Law Implemented 206.9925
					 FS.
New 2-13-90, Amended 8-10-92, 11-1-93, 1-1-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.305 - Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9915,
					 206.9931,
					 206.9935
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.307 - Liability of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9931,
					 206.9935
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 1-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.309 - Registration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 212.9943,
					 212.6201,
					 213.06 FS. Law Implemented
					 206.9931,
					 206.9943
					 FS.
New 2-13-90, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.311 - Sales Documentation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.9915,
					 213.06 FS. Law Implemented
					 206.9931
					 FS.
New 2-13-90, Repealed
					 1-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.313 - Investigations and Bonding Requirements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9931,
					 213.06(1) FS.
					 Law Implemented 206.026,
					 206.028,
					 206.05(1),
					 206.9931
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.315 - Rate of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9935
					 FS.
New 2-13-90, Amended 8-10-92, 1-1-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.317 - Taxable and Exempt Products (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9925,
					 206.9941,
					 206.9942
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.319 - Reports and Tax Payments; Exemption Certificate (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9931,
					 213.755
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.321 - Penalties and Interest (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.07,
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.06,
					 206.11,
					 206.44,
					 206.9931
					 FS.
New 2-13-90, Amended 8-10-92, 1-1-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.323 - Tax on Blended Products, Solvents and Other Products (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14(1),
					 206.59(1),
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9931,
					 206.9935(2),
					 206.9942
					 FS.
New 2-13-90, Amended 11-1-93, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.325 - Refunds and Credits (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.9915,
					 213.06 FS. Law Implemented
					 206.9942
					 FS.
New 2-13-90, Amended 1-1-96, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.327 - Record Retention (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.9915,
					 213.06 FS. Law Implemented
					 206.9915
					 FS.
New 2-13-90, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.329 - Solid Conversions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 213.06(1) FS.
					 Law Implemented 206.9925,
					 206.9935
					 FS.
New 2-13-90, Amended 8-10-92, Repealed
					 11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.331 - Exports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 206.14,
					 206.59,
					 206.9915,
					 213.06 FS. Law Implemented
					 206.9941,
					 206.9942
					 FS.
New 2-13-90, Repealed
					 1-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.333 - Public Use Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 120.53(1)(b),
					 206.14,
					 206.59,
					 206.97,
					 206.9915,
					 212.6201,
					 213.06(1) FS.
					 Law Implemented 206.9915,
					 206.9931,
					 206.9943
					 FS.
New 2-13-90, Amended 8-10-92, 11-1-93, Repealed
					 1-1-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Section 12B-5.375 - Temporary Pollutant Importer License Issued Under a Declared Emergency

Current through Reg. 50, No. 138; July 16, 2024
(1) General Information. When the Governor of
				Florida has declared a state of emergency pursuant to section
				252.36, F.S., or when the
				President of the United States has declared a major disaster in Florida,
				another state, territory of the United States, or the District of Columbia,
				gasoline, gasohol, diesel, and aviation fuel imported into Florida is subject
				to the Florida pollutant tax. Any person who imports fuels subject to the
				Florida pollutant tax is required to hold a valid Florida pollutant license
				issued by the Department.
(2)
				Licensing.
(a) The Department will grant a
				temporary pollutant license to import pollutants into Florida when the Governor
				of Florida has declared a state of emergency pursuant to section
				252.36, F.S., or when the
				President of the United States has declared a major disaster in Florida,
				another state, territory of the United States, or the District of Columbia to
				those persons who are granted a Florida temporary importer or temporary
				exporter license, as provided in rule
				12B-5.121, F.A.C.
(b) The application submitted to the
				Department to obtain a Florida temporary fuel license, as provided in rule
				12B-5.121, F.A.C., is sufficient
				to obtain a Florida temporary pollutant license. No additional application is
				required.
(c) The effective date of
				the Florida temporary pollutant license is the same date as the effective date
				of the temporary importer or temporary exporter license. The effective date of
				the temporary pollutant license is the date the application for a temporary
				fuel license is received by the Department or, when the application is not
				faxed or otherwise submitted electronically to the Department, the postmark
				date of the application.
(d)
				Duration of Temporary Pollutant Importer License.
1. A temporary pollutant importer license
				expires on the last day of the month following the month in which the temporary
				pollutant importer license is issued. For example, a person is issued a Florida
				temporary pollutant importer license effective July 15. The temporary importer
				license and the temporary pollutant importer license expire on August 31, at
				midnight.
2. A temporary pollutant
				importer license will be extended automatically when the temporary fuel license
				is extended. A temporary pollutant importer license will remain in effect for
				the period a temporary importer or exporter license is effective. No extension
				of a Florida temporary fuel or pollutant license will be granted to any
				temporary licensee who has failed to file required returns or to remit the
				fuels taxes, or the pollutant taxes, due to the
				Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part IV - TAX ON POLLUTANTS › Section 12B-5.401 - County Levy of Ninth-Cent Gas Tax on Motor Fuel and Special Fuel; Collection of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						206.14(1),
						206.59(1),
						206.97,
						213.06(1),
						336.021 FS. Law Implemented
						336.021
						FS.
New 2-3-80, Amended 10-13-83, Formerly 12B-5.13, Amended
						1-12-88, 12-19-89, 11-1-93, 4-3-96, Repealed
						11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part IV - TAX ON POLLUTANTS › Section 12B-5.403 - County Levy of Local Option Gas Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						120.53(1)(b),
						206.14,
						206.59,
						206.97,
						213.06 FS. Law Implemented
						336.025
						FS.
New 10-13-83, Formerly 12B-5.14, Amended 1-12-88,
						12-19-89, 11-1-93, Repealed
						11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part IV - TAX ON POLLUTANTS › Section 12B-5.405 - Levy of State Comprehensive Enhanced Transportation Systems (SCETS) Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
						120.53(1)(b),
						206.59,
						206.97,
						213.06 FS. Law Implemented
						336.025
						FS.
New 1-12-88, Amended 11-1-93, Repealed
						11-21-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part V - TAX ON NATURAL GAS FUEL › Section 12B-5.500 - Natural Gas Fuel Retailers

Current through Reg. 50, No. 138; July 16, 2024
(1) General
				  Information.
(a) A "natural gas fuel retailer"
				  means any person who sells, produces, or refines natural gas fuel for use in a
				  motor vehicle as defined in section
				  206.01(23),
				  F.S.
(b)
1. Individuals who use residential refueling
				  devices located at a person's primary residence are not required to be licensed
				  as a natural gas fuel retailer.
2.
				  Any person who has facilities for placing natural gas fuel into the supply
				  system of an internal combustion engine fueled by individual portable
				  containers of 10 gallons or less is not required to be licensed as a natural
				  gas fuel retailer.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL › Part V - TAX ON NATURAL GAS FUEL › Section 12B-5.600 - Tracking System Reporting Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Scope. This rule addresses requirements
				  for the electronic submission of information used by the Department to track
				  the movement of any product defined as a motor, diesel, or aviation fuel that
				  has been received, disbursed, delivered, imported, exported, or moved in any
				  manner within Florida by a licensed fuel dealer. This rule applies to licensed
				  terminal suppliers, terminal operators, wholesalers, importers, petroleum
				  carriers, exporters, and blenders.
(2) Electronic filing and data format.
				  Returns must be filed electronically in the correct format, include all
				  reportable transactions, and contain accurate information from source records
				  such as bills of lading, delivery tickets, or invoices. The filing method and
				  format for returns are dependent on the type of fuel license issued by the
				  Department.
(a) Terminal suppliers and
				  terminal operators must file returns using Extensible Markup Language (XML), as
				  provided in Form DR-309652, Motor Fuel Taxes XML User Guide for eFile
				  Developers and Transmitters, incorporated by reference in Rule
				  12B-5.150, F.A.C. Instructions
				  for how to electronically file returns can be found in the following forms,
				  incorporated by reference in Rule
				  12B-5.150, F.A.C.:
1. Form DR-309631N - Instructions for Filing
				  Terminal Supplier Fuel Tax Return
2. Form DR-309636N - Instructions for Filing
				  Terminal Operator Information Return
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.001 - Scope; Definitions; Index Price

Current through Reg. 50, No. 138; July 16, 2024
(1)
				SCOPE. This rule chapter applies to the tax imposed by subparagraph
				203.01(1)(a)1., F.S., on utility services delivered to a retail consumer in
				Florida.
(2) DEFINITIONS. For
				purposes of this rule chapter:
(a) "Cost
				price" means the actual cost of articles of tangible personal property without
				any deductions therefrom on account of the cost of materials used, labor or
				service costs, transportation charges, or any expenses whatsoever.
(b) "Distribution company" means any person
				owning or operating local electric, or natural or manufactured gas utility,
				distribution facilities within this state for the transmission, delivery, and
				sale of electricity or natural or manufactured gas. The term does not include
				natural gas transmission companies that are subject to the jurisdiction of the
				Federal Energy Regulatory Commission.
(c) "Department" means the Florida Department
				of Revenue.
(d) "Electricity index
				price" means the applicable residential, industrial, or commercial price per
				kilowatt hour for retail consumers in Florida in the previous calendar year, as
				published in the United States Energy Information Administration Electric Power
				Monthly.
(e) "Gas index price"
				means the applicable residential, industrial, or commercial price per 1, 000
				cubic feet for retail consumers in Florida in the previous calendar year, as
				published in the United States Energy Information Administration Natural Gas
				Monthly.
(f) "Gross receipts" means
				the total payments received in money, goods, services, or other consideration
				from utility services.
(g) "Person"
				includes any individual, firm, copartnership, joint adventure, association,
				corporation, estate, trust, business trust, receiver, syndicate, or other group
				or combination acting as a unit and also includes any political subdivision,
				municipality, state agency, bureau, or department and includes the plural as
				well as the singular number.
(h)
				"Utility services" means electricity for light, heat, or power; and natural or
				manufactured gas for light, heat, or power, including transportation, delivery,
				transmission, and distribution of the electricity or natural or manufactured
				gas. This paragraph does not broaden the definition of utility service to
				include separately stated charges for tangible personal property or services
				which are not charges for the electricity or natural or manufactured gas or the
				transportation, delivery, transmission, or distribution of electricity or
				natural or manufactured gas. Liquefied petroleum gas is sold in liquid form and
				transformed into gas when released from the container to be used for fuel. The
				term "utility services" does not include liquefied petroleum
				gas.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.002 - Administration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 203.02,
					 213.06(1) F.S.
					 Law Implemented 203.05
					 FS.
New 11-13-78, Formerly 12B-6.02, Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.0021 - Registration

Current through Reg. 50, No. 138; July 16, 2024
(1) Prior to engaging in the business of
				selling, transporting, delivering, or importing utility services, every person,
				distribution company, or other entity upon which the gross receipts tax is
				imposed is required to register with the Department.
(2) Registration with the Department for
				gross receipts tax purposes is available by using one of the following methods:
(a) Registering through the Department's
				"e-Services" system located on the Department's website at
www.floridarevenue.com
,
				or
(b) Filing a Florida Business
				Tax Application (Form DR-1, incorporated by reference in Rule
				12A-1.097, F.A.C.), with the
				Department as indicated on the form.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.003 - Rate of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) F.S.
					 Law Implemented 203.01
					 FS.
New 11-13-78, Formerly 12B-6.03, Amended 10-4-89, Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.004 - Exemptions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 203.01,
					 213.06(1) F.S.
					 Law Implemented 203.01,
					 203.012,
					 203.013
					 FS.
New 11-13-78, Amended 6-5-85, Formerly 12B-6.04, Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.0051 - Public Service Tax Reporting Form

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The
				public-use form provided in this rule is to be utilized by each municipality or
				charter county to report to the Department services taxed under Sections
				166.231 and
				166.232, F.S., and to report any
				other required information. The public-use form is employed by the Department
				for this purpose, and it is hereby incorporated in this rule by
				reference.
(b) Copies of this form
				are available, without cost, by one or more of the following methods:
1) downloading the form from the Department's
				website (www.floridarevenue.com/forms); or,
2) calling the Department at (850)488-6800,
				Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
Form Number
Title
Effective Date
(2) DR-700001
Municipal Public Service Tax Database Report (R.
							 01/16)
(
http://www.flrules.org/Gateway/reference.asp?No=Ref-06334
)
01/16
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.006 - Collection and Distribution (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) F.S.
					 Law Implemented 203.01
					 FS.
New 11-13-78, Formerly 12B-6.06, Amended 10-4-89, Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.007 - Assessment and Collection (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 213.06(1) F.S.
					 Law Implemented 203.01
					 FS.
New 11-13-78, Formerly 12B-6.07, Repealed
					 5-4-03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.008 - Interest

Current through Reg. 50, No. 138; July 16, 2024
Interest shall accrue at the rate of interest established
				  pursuant to Section 213.235, F.S., and Rule
				  12-3.0015, F.A.C. (prorated
				  daily), not to exceed one percent per month. Interest accrues from the date of
				  the delinquency until paid.
Rulemaking Authority
					 213.06(1) FS.
					 Law Implemented 203.06,
					 213.235
					 FS.
New 11-13-78, Amended 6-5-85, Formerly 12B-6.08, Amended
					 10-4-89, 4-2-00, 5-4-03, 9-18-08.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.001 - Imposition of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.02,
					 211.025,
					 211.026
					 FS.
New 12-28-78, Formerly 12B-7.01, Amended 12-18-94, Repealed
					 9-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.002 - Administration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.07,
					 211.125
					 FS.
New 12-28-78, Formerly 12B-7.02, Amended 12-18-94, Repealed
					 9-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.003 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 211.125(1),
					 213.06(1) FS.
					 Law Implemented 211.01,
					 211.125
					 FS.
New 12-28-78, Formerly 12B-7.03, Amended 12-18-94, Repealed
					 5-9-13.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.004 - Rate of Tax; Oil, Gas and Sulfur

Current through Reg. 50, No. 138; July 16, 2024
(1) Oil.
(a) The amount of tax is measured by the
				value of oil produced and saved. The rate for oil shall be 8 percent of the
				gross value thereof at the point of production.
(b) All wells capable of producing less than
				100 barrels of oil per day is taxed at the rate of 5 percent of the gross value
				at the point of production.
(c) Oil
				produced by tertiary methods and mature field recovery oil is taxed at the
				following tiered rates on the gross value at the point of production:
1. 1 percent of the gross value of oil $60
				and below;
2. 7 percent of the
				gross value of oil above $60 and below $80;
3. 9 percent of the gross value of oil $80
				and above.
4. Example: 200 barrels
				of oil were produced that had a value of $90 per barrel at the time of
				production. Tax is calculated as follows:
First Tier: 200 barrels x $60 x 1% = $120
Second Tier: + 200 barrels x $19.99 x 7% = $279.86
Third Tier: + 200 barrels x $10.01 x 9% = $180.18
Total Tax Due: $580.04
(d) Escaped Oil. When a regular monthly
				report required from a taxpayer does not disclose the actual source of any
				taxable oil, but does show such oil to have escaped from a well or wells and to
				have been recovered from streams, lakes, ravines, or other natural depressions,
				the tax rate is 12 1/2 percent of the gross value of such escaped oil and is in
				addition to the tax imposed upon oil production.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES › Section 12B-7.005 - Computation of Tax

Current through Reg. 50, No. 138; July 16, 2024
The tax is levied upon the basis of the entire production in
				  this state, including royalty interest, and the tax shall accrue at the time of
				  severance from the soil or water, and in its natural, unrefined, or
				  unmanufactured condition.
(1) For oil
				measurement, the tax shall be measured or determined by tank tables compiled to
				show 100 percent of the full capacity of tanks without deduction for overage or
				losses in handling. Allowance for any reasonable and bona fide deduction for
				basis sediment and water, and for correction of temperature to 60 degrees
				Fahrenheit will be allowed. If the amount of oil produced has been measured or
				determined by tank tables compiled to show less than 100 percent of the full
				capacity of tanks, then such amount shall be raised to a basis of 100 percent
				of the purpose of the tax imposed by this chapter.
(2) For gas measurement, the tax shall be
				measured or determined by meter readings showing 100 percent of the full volume
				expressed in cubic feet multiplied by the tax rate for the period in which the
				gas was produced.
(3)
(a) For the sulfur measurement, the tax shall
				be measured or determined based on the long tons of sulfur produced multiplied
				by the tax rate for the period in which the sulfur was produced.
(b) The Producer Price Index for Commodity
				Code 061, Industrial Chemicals, shall be applied for the purpose of calculating
				the tax rate for sulfur for the fiscal years beginning on or after July, 1991.
				The base rate adjustment shall be calculated using the monthly average for such
				index for the calendar year 1989.