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-5.020 - Definitions; Specific Exemptions

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Definitions.
(a) "Alcohol" means completely
				denatured ethanol (ethyl alcohol) or methanol (wood alcohol) derived from
				grain, agricultural products, wood, coal, or other products, other than
				petroleum or natural gas, manufactured, produced, sold or purchased for the
				purpose of blending with gasoline, or for 100 percent alcohol fuel used in
				motor vehicles. Alcohol, when used in motor vehicles, is a motor fuel subject
				to all of the provisions of Section
				206.41, F.S.
(b) "Business Purposes" means diesel fuel
				used in the normal course of business in stationary equipment or self-propelled
				equipment, other than vessels, which moves between points using a diesel
				powered engine and is not required to be licensed under the motor vehicle
				license laws under Chapter 320, F.S.
(c) "Enterer" means the importer of record
				with respect to fuel. However, if the importer of record is acting as an agent
				(e.g., the importer of record is a customs broker engaged by the owner of the
				fuel), the person for whom the agent is acting is the enterer. If there is no
				importer of record for fuel entered into Florida, the enterer is the owner of
				the fuel at the time the fuel is brought into Florida.
(d) "Fuel" means all fuels as defined in
				Chapter 206, F.S., and this rule chapter, including fuel grade ethanol,
				manufactured, produced, sold, or purchased for use as a gasoline blending
				component, or for use in a motor vehicle.
(e) "Fuel grade ethanol" means ethanol
				blended with at least 1.97 percent gasoline pursuant 27 C.F.R. §19.746
				(4-1-22) and (hereby incorporated by reference
http://www.flrules.org/Gateway/reference.asp?No=Ref-16295
).
(f) "Gasohol" means a mixture of gasoline
				blended with ethanol, which contains not more than 91 percent gasoline by
				volume, and the ethanol content must not be less than nine percent by
				volume.
(g) "Gasoline" means any
				mixture used as a fuel in spark-ignition, internal combustion engines, which
				has an octane number not less than 75 and a lead content not greater than 0.05
				grams per gallon.
(h) "Licensee"
				means all terminal suppliers, importers, wholesalers, exporters, carriers,
				terminal operators, blenders, local government users, mass transit systems, or
				natural gas fuel retailers.
(i)
				"Marinas" shall mean any facilities for the sale, repair, rental, storage, or
				servicing of boats.
(j) "Sales to
				United States Government" means the sale of motor fuel, undyed diesel fuel and
				aviation fuel to the United States or the federal government, its departments
				or agencies, and to contract flying schools which train cadets for the United
				States Air Force under contract whereby the United States reimburses the school
				for the fuel so used.
(k)
				"Wholesale" means the sale of fuel at or below the loading rack of a
				terminal.