Form DR-309632 — Wholesaler/Importer Fuel Tax Return

The following DR-309632 form is a sample form provided for informational purposes only.
Licensed wholesalers and importers must file electronically.

You can file online at https://floridarevenue.com/taxes/eservices.

Call Taxpayer Services at 850-488-6800 for assistance or email motor_fuel@floridarevenue.com.

FEIN
ENTER BUSINESS NAME:
Wholesaler/Importer Fuel Tax Return Coupon DR-309632

# YYMMDD

Wholesaler/Importer Fuel Tax Return
Complete Form DR-309632
Before Entering Information on the Attached Coupon.

# AMOUNT DUE

FROM LINE 28
IF CREDIT DUE ENTER 0 ,,
US Dollars Cents
Mail To:
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0165

# FOR COLLECTION PERIOD ENDING

Mail the original of this form along with coupon to the:
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0165
Do Not Write in the Space Below.
Detach here
Detach here
Rule 12B-5.150, F.A.C.
(ႇHFWLYH
COMPLETE and MAIL with your RETURN/PAYMENT.
3OHDVH ZULWH \RXU )HGHUDO (PSOR\HU ,GHQWLÀFDWLRQ 1XPEHU )(,1 RQ FKHFN
Be sure to SIGN YOUR CHECK.
0DNH FKHFN SD\DEOH WR
Florida Department of Revenue
0 1 2 3 4 5 6 7 8 9 0123456789
Use black ink.
Handwritten Example Typed Example
Name
Address
City/St/ZIP
For Calendar Year:
For Calendar Year

# IMPORTANT

Complete and return coupon to the Department of Revenue.
9200 0 20269999 0092027032 8 3000000001 0000 2 00001 0000001

,QWHUQHW $GGUHVV
ÀRULGDUHYHQXH FRP
This page intentionally left blank.

Wholesaler/Importer
Fuel Tax Return
Under penalty of perjury, I declare that I have read this return and the facts stated in it are true.

6LJQDWXUH RI 2ႈFHU 2ZQHU 7LWOH 'DWH

Name of Preparer (Print) Signature of Preparer Telephone Number FEIN Date

1. Combined gasoline and diesel fuel tax due: (Page 4, Line 22 ) 22. __

# CREDITS

1. Ultimate vendor credits: From ultimate vendor credit worksh eet (Page 13, Line 24) 23. __
2. Credit memos issued by the Department of Revenue: 24. __

# TOTAL DUE WITH RETURN CALCULATION

1. Tax due with return: (Line 22 minus Lines 23 and 24) 25. __
2. Penalty: 26. __
3. Interest: 27. __
4. Total due with return: (Line 25 plus Line 26 plus Line 27) 28. __ † Check here if you have electronically transmitted funds

Complete Reverse Side of Return First
† &KHFN KHUH LI ¿OLQJ D VXSSOHPHQWDO UHWXUQ
Mail To:
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0165
Return Due By Late After
FEIN:
License Number:
Collection Period Ending:
For Calendar Year:

# DOR USE ONLY POSTMARK OR HAND-DELIVERY DATE GALLONS

Company Name FEIN Collection Period Ending

PP GG \\

A. Gasoline

# DIESEL

B. Undyed C. Dyed

1. Beginning physical inventory:
2. Receipts: (Page 5, Section I, Line 6)
3. Disbursements: (P age 5, Section II, Line 8)
4. Transfers:
5. Gain or (Loss):
6. Ending physical inventory:
7. Net taxable gallons: (Page 5, Section I, Line 5) State Tax Calculations DOLLARS
8. Gasoline (Line 7, Column A times 0 ) and Diesel: (Line 7, Column B times 0000 )
9. Collection allowance - Gasoline: (Line 8, Column A times 000 )
10. Collection allowance - Diesel: (Line 8, Column B times 00000)
11. Net state fuel tax due:

Local Option - Tax and Collection Allowance Calculations -
Gasoline A. Gasoline

# DIESEL

B. Undyed C. Dyed

1. Local option tax entitled to collection allowance - Gasolin e: (Schedule 11, Page 12, Column C total)
2. Collection allowance - gasoline local option tax: (Line 12, Column A times 0000 )
3. Local option tax not entitled to collection allowance - Gas oline:

(Schedule 11, Page 12, Column E total)

1. Total local option tax due - Gasoline: (Line 12 minus Line 13 plus Line 14)

Local Option - Tax and Collection Allowance Calculation -
Diesel

1. Local option tax entitled to collection allowance - Diesel: (Line 7, Column B times 000)
2. Collection allowance - diesel local option tax: (Line 16 times 0000 )
3. Local option tax not entitled to collection allowance - Die sel: (Line 7, Column B times 0000 )
4. Total local option tax due - Diesel: (Line 16 minus Line 17 plus Line 18)

Total State and Local Option Tax Due Calculations

1. Total tax due - Gasoline: (Line 11, Column A plus Line 15, Column A)
2. Total tax due - Diesel: (Line 11, Column B plus Line 19, Column B)
3. Combined gasoline and diesel fuel tax due: Add Lines 20 and 21.

Carry to Page 3, Line 22.) .38025 .22 .00289 .0067 .011 .07 .011 .099

Enter the total gallons from each receipt and disbursement schedule on this page. Report receipts and disbursements in whole net gallons

# GALLONS

Company Name FEIN Collection Period Ending

PP GG \\

Section I -Receipts: (see instructions) Form Schedule
A. Gasoline

# DIESEL

B. Undyed C. Dyed

1. Gallons received - Florida tax paid: 1A
2. Gallons received from supplier for export - other state's tax paid: 1B
3. Gallons received - tax unpaid (imports): 2A
4. Total product received or blended - Florida tax unpaid: 2B
5. Taxable receipts: (Line 3 plus Line 4. Carry to Page 4, Line 7.):
6. Total receipts: (Carry to Page 4, Line 2.) Section II - Disbursements (see instructions Form Schedule

A. Gasoline

# DIESEL

B. Undyed C. Dyed

1. Gallons gasoline delivered - all taxes collected (state and local option taxes):

5LO

1. Gallons diesel delivered - all taxes collected (state and local option taxes): 5A
2. Gallons delivered - Florida state tax only collected: .. 5B
3. Gallons exported by other than bulk transfer: 7A
4. Gallons exported - other state's tax paid to supplier: ... 7B
5. Gallons delivered To U.S. Government (500 gallons or more): 8
6. Gallons of undyed diesel delivered to other tax exempt entitites: 10
7. Total disbursements:

(Add Lines 1 through 7, Carry to Page 4, Line 3)

This page intentionally left blank.

Schedule Type - Only one product type per schedule:
Wholesaler — Schedule of Receipts DR-309632 (1) Carrier's Name (2) Carrier's
FEIN
(3)
Mode
(4)
Point of Acquired From (7)
Date
Received
(8)
Document
Number
(9)
Net Gallons
(10)
Gross
Gallons
(11)
Billed
GallonsOrigin Destination (5)
Seller's Name
(6)
Seller's FEIN
Subtotal
† &KHFN KHUH LI ¿OLQJ D VXSSOHPHQWDO VFKHGXOH 6FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

1A. Gallons Received - Florida Tax Paid
1B. Gallons Received From Supplier For Export - Other States Ta xes Paid
2A. Gallons Received - Tax Unpaid (Imports)
2B. Total Product Received or Blended - Florida Tax Unpaid
Product Type:
065 Gasoline
072 Dyed Kerosene
124 Gasohol
167 Low Sulfur D LHVHO
8QG\HG %OHQGHG
Biodiesel (B20, B10,
B5, B2)
226 High Sulfur Diesel Fuel -
Dyed
227 Low Sulfur Diesel Fuel -
Dyed

% 8QG\HG 8QEOHQGHG %LRGLHVHO
(B100)
D00 Dyed Biodiesel (B100)
E00 Denatured Ethanol (gasoline content equals 1.97% to 2.49%)

Wholesaler — Schedule of Receipts (continued) DR-309632 (1) Carrier's Name (2) Carrier's
FEIN
(3)
Mode
(4)
Point of Acquired From (7)
Date
Received
(8)
Document
Number
(9)
Net Gallons
(10)
Gross
Gallons
(11)
Billed
GallonsOrigin Destination (5)
Seller's Name
(6)
Seller's FEIN
Total
6FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

Schedule Type - Only one product type per schedule:
Use Schedule 11 to report gallons of gasoline delivered - all tax collected.
Wholesaler— Schedule of Disbursements DR-309632 (1) Carrier's Name (2) Carrier's
FEIN
(3)
Mode
(4)
Point of (5)
Term.
Code
Sold To (8)
Date
Shipped
(9)
Document
Number
(10)
Net Gallons
(11)
Gross
Gallons
(12)
Billed
GallonsOrigin Destination (6)
Purchaser's Name
(7)
Purchaser's FEIN
Subtotal
6FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

† Check here if ¿OLQJ D VXSSOHPHQWDO schedule
5A. Gallons Diesel Delivered - All Taxes Collected (State and Local)
5B. Gallons Delivered - State Tax Collected (Gasoline) /2 *DOORQV RI *DVROLQH *DVRKRO 'HOLYHUHG WR 5HWDLO /RFDWLRQV DQG (QG XVHUV
7A. Gallons Exported by Other Than Bulk Transfer
7B. Gallons Exported - Other State's Tax Paid to Supplier

1. Gallons Delivered to U.S. Government - Tax Exempt (500 Gallo ns or More)
2. Gallons of Undyed Diesel Delivered to Other Tax-exempt Enti ties

Product Type:
065 Gasoline
072 Dyed Kerosene
124 Gasohol
167 Low Sulfur D LHVHO
8QG\HG %OHQGHG
Biodiesel (B20, B10,
B5, B2)
226 High Sulfur Diesel Fuel -
Dyed
227 Low Sulfur Diesel Fuel -
Dyed

% 8QG\HG 8QEOHQGHG %LRGLHVHO
(B100)
D00 Dyed Biodiesel (B100)
E00 Denatured Ethanol (gasoline content equals 1.97% to 2.49%)

Wholesaler— Schedule of Disbursements (continued) DR-309632 Page 10 of 146FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

(1)
Carrier's Name
(2)
Carrier's
FEIN
(3)
Mode
(4)
Point of (5)
Term.
Code
Sold To (8)
Date
Shipped
(9)
Document
Number
(10)
Net Gallons
(11)
Gross
Gallons
(12)
Billed
GallonsOrigin Destination (6)
Purchaser's Name
(7)
Purchaser's FEIN
Total

Schedule 11 — Retail local option tax worksheet for summarizing by county gasoline/gasohol/denatured ethanol gallons delivered to retail locations and end-users (local option tax collected)
Product Type:
065 — Gasoline
124 — Gasohol
County
(A)
Gallons of Gasoline or
Gasohol Sold
(B)
Rate
Entitled to
Collection
Allowance
(D)
6&(76
Additional Local
Option Rate
(E)
Local Option Tax Not
Entitled to Collection
Allowance
(A) times (D) = (E)
01 Alachua
02 Baker
03 Bay
04 Bradford
05 Brevard
06 Broward
07 Calhoun
08 Charlotte
09 Citrus
10 Clay
11 Collier
12 Columbia
13 Dade
(Miami-Dade)
14 De Soto
15 Dixie
16 Duval
17 Escambia
18 Flagler
19 Franklin
20 Gadsden
21 Gilchrist
22 Glades
23 Gulf
24 Hamilton
25 Hardee
26 Hendry
27 Hernando
28 Highlands
29 Hillsborough
30 Holmes
31 Indian River
32 Jackson
33 -HႇHUVRQ
Page 11 Subtotal

6FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

† Check here if ¿OLQJ D VXSSOHPHQWDO schedule (C) Local Option Tax Entitled to Collection Allowance
(A) times (B) = (C) .01 .01 .01 .01 .00 .01 .00 .01 .01 .01 .01 .01 .01 .01 .00 .01 .01 .01 .00 .00 .01 .01 .01 .00 .01 .01 .01 .01 .01 .01 .00 .01 .01 .050 .050 .000 .050 .000 .050 .000 .050 .050 .050 .050 .000 .030 .050 .000 .050 .040 .000 .000 .000 .000 .000 .000 .000 .050 .020 .050 .050 .000 .000 .000 .050 .050

Schedule 11 — Continuation of retail local option tax worksheet for summarizing by county gasoline/gasohol/ denatured ethanol gallons delivered to retail locations and end-users (local option tax collected) 34 Lafayette 35 Lake 36 Lee 37 Leon 38 Levy 39 Liberty 40 Madison 41 Manatee 42 Marion 43 Martin 44 Monroe 45 Nassau 46 Okaloosa 47 Okeechobee 48 Orange 49 Osceola 50 Palm Beach 51 Pasco 52 Pinellas 53 Polk 54 Putnam 55 St. Johns 56 St. Lucie 57 Santa Rosa 58 Sarasota 59 Seminole 60 Sumter 61 Suwannee 62 Taylor 63 Union 64 Volusia 65 Wakulla 66 Walton 67 Washington Page 12 Subtotal Subtotal from Page 11 Total County (A) Gallons of Gasoline or Gasohol Sold (B) Rate Entitled to Collection Allowance (C) Local Option Tax Entitled to Collection Allowance
(A) times (B) = (C)
(D)
6&(76
Additional Local
Option Rate
(E)
Local Option Tax Not
Entitled to Collection
Allowance
(A) times (D) = (E)
6FKHGXOH 3URGXFW 7\SH &RPSDQ\ 1DPH )(,1 &ROOHFWLRQ 3HULRG (QGLQJ

PP GG \\

.00 .01 .01 .01 .00 .01 .01 .01 .01 .01 .01 .01 .01 .01 .00 .01 .01 .01 .01 .01 .01 .00 .01 .01 .01 .01 .01 .01 .00 .01 .01 .01 .01 .01 .000 .000 .050 .050 .050 .000 .050 .050 .050 .050 .050 .050 .030 .050 .000 .050 .050 .050 .000 .050 .050 .000 .050 .050 .050 .050 .000 .050 .000 .000 .050 .000 .000 .000

Schedule 12 — Ultimate vendor credits worksheet for reporting deliveries and exports of tax paid fuel to consumers who qualify to purchase fuel tax-exempt

# GALLONS

† Check here if ¿OLQJ D VXSSOHPHQWDO schedule

# Schedule Company Name FEIN Collection Period Ending

PP GG \\

A. Gasoline

# DIESEL

B. Undyed C. Dyed

1. Total gallons delivered to other tax exempt entities (Schedu le 10):
2. Total gallons delivered to U.S. Government tax exempt -500 gallons or more (Schedule 8):
3. Total gallons exported by other than bulk transfer: (Schedul e 7A):
4. Total gallons qualifying for credit: (Add Lines 1, 2, and 3)
5. State fuel tax rate:
6. State tax due: (Line 4 times Line 5)
7. Collection allowance rates for state tax:
8. State tax collection allowance calculation (Line 6 times Lin e 7)
9. Local option rate entitled to collection allowance
10. Portion of local option tax entitled to collection allowanc e (Line 4, Column B times Line 9)
11. Local option collection allowance rate:
12. Local option collection allowance calculation (Line 10 times Line 11)
13. Local option tax rate not entitled to collection allowance:
14. Portion of local option tax not entitled to collection allo wance:

(Line 4, Column B times Line 13)

1. Ultimate vendor credit calculation:

A. Gasoline (Line 6 minus Line 8)
B. Diesel: (Line 6 minus Line 8 plus Line 10 minus Line 12 plus Line 14)
Shared Collection Allowance Add-back

1. Enter the amount from Line 4 above (total gallons qualifyin g for credit): If zero, skip to Line 23
2. Enter the amount from Line 7, Page 4 of this return (net ta xable gallons):
3. Gallons subject to shared collection allowance calculation (Line 16 minus Line 17). If negative, enter 0 and skip to Line 23
4. State fuel tax rate:
5. Tax subject to shared collection allowance:

(Line 18 times Line 19)

1. Shared collection allowance add-back rates
2. Shared collection allowance add-back:

(Line 20 times Line 21)

1. Allowable ultimate vendor credit

A. Gasoline: (Line 15A plus Line 22A)
B. Diesel: (Line 15B plus Line 22B)

1. Total ultimate vendor credit amount: (Add Line 23A and Line 23B.

Carry forward to Page 3, Line 23.) .38025 .22 .00289 .0067 .07 .011 .099 .38025 .22 .000579 .00335

This page intentionally left blank.

# Instructions for Filing

Wholesaler/Importer Fuel Tax Return

# General Information

Alternative Fuel - Alternative fuel dealers are no longer required to report and collect tax on alternative fuel placed into an out-of-state registered vehicle for on-road use. Instead, retailers of natural gas are required to register with the Department. A "natural gas fuel retailer" is anyone who sells, produces, or refines liquefied petroleum gas products, compressed natural gas products, or a combination of the two for use in a motor vehicle.
Who Must File? Licensed wholesalers who sell or blend gasoline, gasohol or diesel fuel within Florida.
Generally, wholesalers are those fuel tax licensees who purchase gasoline, gasohol, denatured ethanol or diesel fuel from terminal suppliers or other wholesalers; place fuel into storage; and sell fuel to terminal suppliers, other wholesalers, retail dealers, and end-users.
A licensed wholesaler must obtain a separate license to import or export gasoline, gasohol, denatured ethanol or diesel fuel into or out of Florida by common carrier or truck.
Wholesalers may:

1. Sell fuel to terminal suppliers, other wholesalers, and exporters.
2. Export fuel from storage when licensed as an exporter.
3. Sell fuel to retail dealers or end-users.
4. Sell fuel to the U.S. Government.
5. Sell fuel to farmers and commercial fishermen.
6. Blend products from storage where the resulting product is used to propel a vehicle, vessel, or aircraft.
7. Be required to collect local option tax on sales of gasoline to retail dealers and end-users.
8. Manufacture biodiesel for sale or use.

Wholesalers shall not collect county local option taxes on gasoline or gasohol sold to terminal suppliers or wholesalers. Wholesalers must collect county local option taxes on gasoline or gasohol sold to retail dealers or end-users.
Note: Licensed wholesalers who blend (pollutants) tax unpaid products must obtain a pollutants license.
Importers: Wholesalers licensed as importers may import gasoline, gasohol, denatured ethanol or diesel fuel by common carrier or truck. The wholesaler must accrue and pay the Florida state tax on imported fuel (gasoline, gasohol and undyed diesel fuel). The tax is due on the 1st and late after the 20th day of the month following the month the fuel was imported. Local option tax on imported undyed diesel is due at the same time.
Licensed importers who import (pollutants) tax unpaid products must obtain a pollutants license.
Diversions: You may find reporting requirements and the method to account for diverted fuel in section (s.) 206.416, Florida Statutes (F.S.).
The owner of fuel destined for a state other than Florida but delivered in Florida must report and pay tax on the diverted fuel. Terminal suppliers will not re-bill wholesalers for the Florida tax due on diverted fuel.
Licensed wholesalers must report this fuel as a receipt on Schedule 2A. A wholesaler that diverts more than six (6) loads of fuel within a three (3) month period must register as an importer.
File and Pay Electronically: Licensed wholesalers and importers are required to file and pay electronically.
Enroll to file and pay electronically at floridarevenue.com/taxes/eEnroll . Wholesalers/ Importers must choose to either manually key or import their tax return data into the application. Taxpayers who import their data must use a fixed-length text (flat) or comma-delimited (CSV) file format as provided in the
Motor Fuel Taxes Comma Delimited (CSV) and Flat File
Specifications Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns (Form DR-309653) at floridarevenue.com/taxes/importinfo . Florida law imposes penalties for failing to file electronically or submitting incomplete or inaccurate data.
Fuel Tracking Requirements Penalty - Licensed wholesalers and importers who do not file electronically or who submit inaccurate data or data formatted incorrectly, will be notified by the Department in writing.
The licensed wholesalers and importers will have three months from the date of notification to correct any identified errors. After the three-month period ends, a penalty of $5,000 will be imposed each month the identified error(s) remain(s) uncorrected. This penalty is in addition to any other penalty imposed by law.
Electronic Submission Penalty - Licensed wholesalers and importers are required to file and pay tax electronically if their tax remittance during the State of Florida's prior fiscal year (July 1 through June 30) was greater than $5,000. Any taxpayer who operates two or more places of business for which returns are required to be filed with the Department, must combine the tax payments for all such locations in order to determine whether they are obligated under the $5,000 threshold. A $10.00 penalty per month may be assessed if a licensed wholesaler or importer has tax remittance greater than $5,000 and they do not file electronically.
This penalty is in addition to any other penalty imposed by law.
Return Due Date: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will
Rule 12B-5.150, F.A.C.
Effective 01/26
For Calendar Year 2026

be considered late if they are not received by the Department or its agent on or before the 20th day of each month. If the Department has issued you a waiver from filing electronically, your return must be postmarked or delivered in person to the Department on or before the 20th day of the month following the collection period.
If the 20th day is a Saturday, Sunday, state or federal holiday, electronic and paper returns will be accepted as timely if filed on the next business day.
Payment Due Date: You must initiate your electronic payment and receive a confirmation number no later than 5 p.m. ET on the business day prior to the 20th day of the month. You must send electronic payments on or before the initiation deadlines. See the Florida eServices Calendar of Electronic Payment Deadlines (DR-659) at floridarevenue.com/forms in the eServices section for payment deadlines. Visit floridarevenue.com/ taxes/filepay for information on filing and paying taxes electronically.
Late Returns: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency 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 you file a tax return with no tax due. Florida law provides a floating interest rate for late payments of taxes due. Interest rates, including daily rates are published in Tax Information Publications (TIPs) that are updated semiannually on January 1 and July 1 of each year and available at floridarevenue.com/taxes/rates.
Tax Rates: The applicable tax rates are entered by the Department. The state tax rate on fuel and the county fuel tax rates imposed by counties, as provided in ss. 206.41, 206.87, 212.05, and 212.08(4), F.S., are published annually in TIPs and available at floridarevenue.com/taxes/rates.
Collection Allowance: If you timely file your return and pay the tax due, you are entitled to receive a collection allowance, as provided in ss. 206.43, 206.97, and 206.91, F.S. The rate factors used to calculate the collection allowance are entered by the Department and published annually in TIPs and available at floridarevenue.com/taxes/rates.
Supplemental Returns: If you must correct a previously filed fuel tax return or supporting schedule information, please contact Taxpayer Services at 850-488-6800 to obtain specific supplemental return instructions and blank forms.
Note: A supplemental return is any data reported to the Florida Department of Revenue that adjusts or corrects an original return. The values listed within a supplemental return must reflect the difference between the original and any previously filed supplemental return(s) and the corrected return. Corrections to understated gallons or additional transactions not included on the original return must be reported as positive values. Erroneously reported gallons or overstated transactions included on the original return must be reported as negative values.
Reporting of Kerosene, Biodiesel, and Ethanol
Product Types
Dyed Kerosene: Report dyed kerosene as Product Type 072. Include totals from the receipts and disbursements schedules for Product Type 072 on the tax return in Column C with dyed diesel products and dyed biodiesel.
Biodiesel (B100): Except for local governments who produce biodiesel for self-consumption, biodiesel manufacturers must be licensed and file returns as wholesalers. Any person importing untaxed biodiesel must be licensed as both an importer and wholesaler.
Biodiesel is defined as diesel and products labeled or marketed as biodiesel, including products known as "B100," that have not been blended with petroleum diesel. Biodiesel is taxed at the diesel fuel rate when produced in or imported into Florida. Report unblended biodiesel as Product Type B00 on the tax return in Column B with undyed petroleum diesel.
Dyed Biodiesel (B100): Biodiesel dyed to the specifications of s. 206.8741, F.S., is exempt from diesel fuel tax. Report dyed biodiesel as Product Type
D00. Report totals from the receipts and disbursements schedules on the tax return in Column C, with the totals of dyed diesel products and dyed kerosene.
Biodiesel Blends (167): A biodiesel blend is defined as undyed biodiesel blended with petroleum diesel (i.e., B05). Report all biodiesel blends as undyed diesel fuel (Product Type 167), on the tax return in Column B with pure undyed diesel and pure undyed biodiesel.
See Schedule 2B ("Diesel Blends") for instructions on reporting undyed biodiesel and undyed diesel blends.
Dyed Biodiesel Blends (227): A dyed biodiesel blend is defined as dyed biodiesel blended with dyed petroleum diesel (i.e., D05). Dyed biodiesel blends must be dyed to the specifications of s. 206.8741, F.S., to be exempt from diesel fuel tax. Report dyed biodiesel blends as Product
Type 227.
Report totals from the receipts and disbursements schedules on the tax return in Column C, with the totals of dyed petroleum and dyed kerosene products.
Ethanol Blends: Ethanol blends are taxable products resulting from a blend of gasoline and ethanol to create a fuel grade ethanol. Fuel grade ethanol is defined as ethanol blended with at least 1.97% gasoline by volume to render the product unsuitable for human consumption.
See Schedule 2B ("Gasoline Blends") for instructions on reporting gasoline and ethanol blends.
Note: Report denatured ethanol as Product Type E00 on the tax return in Column A with gasoline and gasohol.

Gasohol (124): "Gasohol" means a mixture of gasoline blended with ethanol and includes what is commonly known and sold as ethanol blended fuel, which contains not more than 91% gasoline by volume, and the ethanol content must not be less than 9% by volume. Gasohol is a reportable product liable for the motor fuel tax administered under Part I, Chapter 206, F.S. Report gasohol as Product Type 124, and include it on your tax return in Column A with gasoline. See Schedule 2B for instructions on reporting gasohol.
Line-by-Line Instructions
Lines 1 through 22 are on Page 4 of the Wholesaler/ Importer Fuel Tax Return.
Do not make entries in shaded areas.
When reporting less than 0.50 gallons, round down to the nearest whole gallon, if 0.50 or more, round up to the nearest whole gallon.
Line 1: Beginning Physical Inventory - Report the beginning inventory of:

• gasoline, gasohol, and denatured ethanol in Column A;
• undyed diesel fuel, including biodiesel products, in Column B;
• dyed diesel fuel, dyed biodiesel, and dyed kerosene in Column C; and The amounts entered on Line 1 must be the same as the amounts from Line 6 of the previous month's return.

Do not include inventories of fuel stored at retail service stations in the beginning or ending inventories on the tax return. Collect local option taxes at the time of sale, delivery, or consignment to retail dealers, resellers, and end-users. Report local option taxes on Schedule 11 (Pages 11 and 12).
Line 2: Receipts - Enter the amounts from Page 5, Section I, Line 6 (Columns A, B and C). Total receipts must agree with the detail information provided in Schedules 1A, 1B, 2A, and 2B (Pages 7 and 8).
Line 3: Disbursements - Enter the amounts from Page 5, Section II, Line 9 (Columns A, B, C, and D). Total disbursements must agree with the detail information provided in Schedules 5A, 5B, 5LO, 7A, 7B, 8, 10 (Pages 9 and 10), and Schedule 11 (Pages 11 and 12).
Line 4: Transfers - Not required for Florida reporting purposes.
Line 5: Gain or Loss - Enter the number of gallons gained or lost in storage due to changes in temperature.
This is for inventory reconciliation only. The tax is computed on net whole gallons.
Line 6: Ending Physical Inventory - Enter the actual physical inventory as of the end of the last day of the collection period. The total for each product in storage must agree with the physical inventory at the end of the month.
Line 7: Net Taxable Gallons - Enter the amounts from Page 5, Section I, Line 5 (Columns A, B, and D).
Line 8: Gasoline and Diesel - Multiply the gallons from Line 7, Columns A and B, by the tax rate and enter the results in the appropriate columns.
Note: The minimum local option tax has been added to the state taxes to create a statewide tax rate. The tax rate for gasoline includes both state taxes and the minimum local option tax in all counties.
Line 9: Collection Allowance

• Gasoline - Multiply the tax due from Line 8, Column A by the gasoline rate printed on Line 9 and enter the result in Column A. Note: The collection allowance rate on Line 9 includes state taxes and the minimum local option tax on gasoline.

Note: Wholesalers who are also licensed as importers must share 50% of the collection allowance with purchasers who have a valid wholesaler's or terminal supplier's license.
Line 10: Collection Allowance - Diesel - Multiply the tax due from Line 8, Column B by the collection allowance rate on Line 10 and enter the result in Column B.
Line 11: Net State Fuel Tax Due

• Gasoline, gasohol, or denatured ethanol (Column A)
  • Subtract Line 9 from Line 8 and enter the result in Column A.
• Undyed diesel fuel (Column B) - Subtract Line 10 from Line 8 and enter the result in Column B.

Line 12: Local Option Tax Entitled to Collection
Allowance - Gasoline - Enter the total amount of tax from Schedule 11, Page 12, Column C.
Line 13: Collection Allowance - Gasoline Local Option Tax - Multiply the tax due from Line 12 by the tax rate and enter the result in Column A.
Line 14: Local Option Tax Not Entitled to Collection
Allowance - Gasoline - Enter the total amount of tax from Schedule 11, Page 12, Column E.
Line 15: Total Local Option Tax Due - Gasoline -Subtract Line 13 from Line 12, add Line 14, and enter the result in Column A.
Line 16: Local Option Tax Entitled to Collection
Allowance - Diesel - Multiply the gallons from Line 7, Column B, by the tax rate and enter the result in Column B.
Line 17: Collection Allowance - Diesel Local Option Tax - Multiply the tax due from Line 16, Column B, by the tax rate and enter the result in Column B.
Line 18: Local Option Tax Not Entitled to Collection
Allowance - Diesel - Multiply the gallons from Line 7, Column B, by the collection allowance rate and enter the result in Column B.

Line 19: Total Local Option Tax Due - Diesel -Subtract Line 17 from Line 16, add Line 18, and enter the result in Column B.
Line 20: Total Tax Due - Gasoline - Add Line 11, Column A, to Line 15, Column A and enter the result in Column A.
Line 21: Total Tax Due - Diesel - Add Line 11, Column B, to Line 19, Column B and enter the result in Column B.
Line 22: Combined Gasoline and Diesel Fuel Tax
Due - Add Line 20, Column A and Line 21, Column B, and enter the result in Column C and carry the total to Page 3, Line 22.
Lines 22 through 28 are on Page 3 of the return.
Line 23: Ultimate Vendor Credit - Enter the amount from Schedule 12, Page 13, Line 24.
Line 24: Credit Memos Issued by DOR - If you have received a credit memorandum(s) from the Department for overpayment of prior period taxes, enter the total from such memorandum(s).
Line 25: Tax Due with Return - Add Lines 23 and 24, and subtract the total from Line 22 and enter the result.
Line 26: Penalty - If your return is late, compute penalty as indicated in the General Information and enter the result.
Line 27: Interest - If your tax payment is late, compute interest as indicated on Page 2 under "Late Returns" and enter the result.
Line 28: Total Due with Return - Add the amounts from Lines 25, 26, and 27 and enter the result. This is the amount due with your return.
You Must Sign and Date Your Return.
Schedule Instructions
You are required to file a separate schedule of receipts or disbursements for each schedule and product type combination you report. If you do not file a complete return, including all schedules, a $200 penalty will be assessed. This penalty is in addition to all other penalties.
Note: Do not enter information in shaded areas.
If you report:

• less than 0.50 gallons, round down to the nearest whole gallon.
• 0.50 gallons or more, round up to the nearest whole gallon.

Schedules of Receipts (Pages 7 and 8)
Use this schedule to report receipts of fuel for the collection period on a transaction-by-transaction basis.
Wholesalers must pay tax each month on the total taxable receipts of gasoline, gasohol and undyed diesel fuel received or blended during the reporting period covered by this return.
Schedule Type/Product Type
Complete a separate schedule type for each product type you report. Enter one of the receipt schedule types from the Schedule of Receipts Table with the appropriate product type found in the Product Type Table. Both tables are located on the last page of these Instructions.
Company Name, FEIN, and Collection Period Ending
Enter the appropriate information on each schedule page for the wholesaler shown on the face of the tax return.
Column Instructions
Columns (1) and (2): Carrier - Enter the name and FEIN of the company that transports the product.
Column (3): Mode of Transport - Enter the mode of transport using one of the following:
B =  Barge
BA = Book Adjustment (Blending of Fuel) J =  Truck PL =  Pipeline R =  Rail S =  Ship ST = Stock Transfer - Exchanges (use ST to report a transfer of ownership of reportable product from one position holder to another within a terminal or bulk plant.) Column (4): Point Of Origin/Destination - Select and enter one of the following to report the point of origin and the point of destination.
Option 1. When the origin or destination is a terminal (either inside or outside Florida), use the Internal Revenue Service (IRS) terminal code to identify the point of origin or destination.
Option 2. When the origin or destination is a non-terminal (bulk storage) location in Florida, use the Florida Department of Environmental Protection
(DEP) facility number to identify the point of origin or destination. Visit floridarevenue.com/taxes/fuel for the Florida Department of Environmental Protection Tank Facility Database. If the origin or destination is a location in Florida, but is neither a terminal nor a facility required to be registered with the DEP (such as a portable storage tank), use the standard state abbreviation, "FL."
Option 3. When the origin or destination is a non-terminal (bulk storage) location outside Florida, use the standard state abbreviation to identify the point of origin or destination if the point of origin or destination is within the U.S. or a U.S. protectorate; all other non-U.S. points use "ZZ."

Columns (5) and (6): Acquired From/Seller's Name/FEIN - Enter the name and FEIN of the company from which the product was acquired.
Column (7): Date Received - Enter the date you received the product.
Column (8): Document Number -

• Enter the identifying number from the manifest issued at the terminal if the product was removed over the rack. If a manifest was not issued by the terminal, use the identifying number from the manifest issued by the seller.
• Enter the pipeline ticket number if the product was moved by pipeline.
• Enter the voyage number if the product was moved by ship or barge.
• Enter the invoice number if the product was not shipped from one location to another but placed directly into a supply tank of a motor vehicle or mobile tank.

Column (9): Net Gallons

• Enter the net amount of whole gallons received.
• Calculate and enter a grand total for Column 9 on the last page of each schedule.
• Carry the total of each receipt to Page 5, Section I, and enter in the box matching the appropriate schedule and product type.

Columns (10) and (11): Not required for Florida reporting purposes.

# Schedule Type Identifying Information

Schedule 1A. - Gallons Received - Florida Tax Paid Use this schedule to report receipts of tax-paid fuel on which Florida tax was charged at the time of purchase.
List each purchase of tax-paid fuel in detail.
Note: If you convert or blend gasoline with a blend stock to produce gasohol, you will report the gallons of gasohol converted from gasoline on 1A after completing a book adjustment using Schedule 5B. See 2B for more details.
Carry the total from this schedule to Page 5, Section I, Line 1 of the return.
Schedule 1B - Gallons Received from Supplier for Export - Other State's Taxes Paid Use this schedule to report the gallons of fuel you received from a terminal supplier where the terminal supplier collected the fuel tax for the state to which the fuel is exported. Complete this schedule in detail, listing each receipt of fuel destined for export.
Carry the total from this schedule to Page 5, Section I, Line 2 of the return.
Schedule 2A - Gallons Received - Tax Unpaid
(Imports)
Use this schedule to report receipts of untaxed gasoline, gasohol, denatured ethanol, undyed diesel, undyed biodiesel, dyed diesel, dyed biodiesel or dyed kerosene fuel. Include any untaxed imports or shipments diverted to Florida.
In addition, use this schedule to report the gallons of aviation fuel converted to highway use as gasoline or undyed diesel fuel. The gallons of aviation fuel converted to highway use are reported on Schedule 2A as a receipt of gasoline (Product Type 065) and shown as a disbursement of gasoline (Product Type 065) on Schedule 5LO. The gallons of aviation fuel converted to use as undyed diesel fuel are reported on Schedule 2A as a receipt of undyed diesel (Product Type 167) and shown as a disbursement of undyed diesel fuel
(Product Type 167) on Schedule 5A.
Complete this schedule in detail, listing each receipt of imported taxable fuel.
Carry the total from this schedule, by product type, to Page 5, Section I, Line 3 of the return.
Schedule 2B - Total Product Received or Blended -
Florida Tax Unpaid
Use this schedule to report the receipt of:

• Untaxed products sold for use as motor or diesel fuel.
• Untaxed blend stocks (i.e., alcohol, natural gasoline, toluene, benzene, and waste oil) used to increase the volume of motor fuel or diesel fuel.

Gasohol - Use the following instructions if you blend denatured ethanol with gasoline to expand the gallons available for sale or use.
1a. Report the receipt of untaxed denatured ethanol to be blended with gasoline on Schedule 2B as
Product Type E00.
Or
1b. Report the receipt of tax paid denatured ethanol to be blended with gasoline on Schedule 1A as
Product Type E00.

1. Report the disbursement of denatured ethanol to be blended with gasoline on Schedule 5B as Product Type E00. This internal disbursement/ exchange shows the conversion of ethanol (disbursed for blending) to gasohol for inventory reporting purposes. Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to gasohol in Column 10. Enter 999999991 for all other columns.

Note: Report denatured ethanol in Column A with gasoline and gasohol.

1. Report the receipt of denatured ethanol, which is blended with gasoline, on Schedule 1A as Product Type 124. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to Product Type 124 in Column 9. Enter 999999991 for all other columns. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5B.
2. Report the disbursement of gasoline, to be blended with denatured ethanol, on Schedule 5B as Product Type 065. This internal disbursement/ exchange shows the conversion of gasoline to gasohol for inventory reporting purposes. Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to gasohol in Column 10. Enter 999999991 for all other columns.
3. Report the receipt of gasoline, blended with denatured ethanol, on Schedule 1A as Product Type 124. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to gasohol in Column 9. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5B. Enter 999999991 for all other columns.
4. Report the disbursement of the combined gasoline and ethanol blend (gasohol) on the appropriate disbursement schedule as Product Type 124. Report this information in detail on a transaction- by-transaction basis.

Gasoline Blends (Other than Gasohol) - Use the following instructions if you blend gasoline with non-tax paid blend products to expand the gallons of gasoline available for sale or use.

1. Report the receipt of non-tax paid blend products on Schedule 2B as Product Type 065. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons in Column 9. Enter 999999991 for all other columns.
2. Report the disbursement of the gasoline and blend stock on the appropriate disbursement schedule as Product Type 065. Report this information in detail on a transaction-by-transaction basis.

Diesel Blends
Undyed Diesel and Biodiesel Blends - Use the following instructions if you blend biodiesel with undyed diesel fuel to expand the gallons of undyed diesel available for sale or use.

1. Report the receipt of biodiesel to be blended with undyed diesel fuel on the appropriate receipt schedule as Product Type B00. Report this information in detail on a transaction-by-transaction basis.
2. Report the disbursement of biodiesel to be blended with undyed diesel fuel on Schedule 5A as Product Type B00. This internal disbursement/ exchange shows the conversion of biodiesel to undyed diesel fuel for inventory reporting purposes.

Report the disbursement as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 9, and the net gallons converted to undyed diesel in Column 10. Enter 999999991 for all other columns.

1. Report the receipt of biodiesel, which is blended with undyed diesel fuel, on Schedule 1A as Product Type 167. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons converted to Product Type 167 in Column 9. The net gallons reported on Schedule 1A must equal the internal disbursement gallons reported on Schedule 5A.

Enter 999999991 for all other columns.

1. Report the receipt of undyed diesel fuel, which is blended with biodiesel, on the appropriate schedule of receipts as Product Type 167. Report this information in detail on a transaction-by-transaction basis.
2. Report the disbursement of the biodiesel and undyed diesel fuel blend on the appropriate disbursement schedule as Product Type 167.

Report this information in detail on a transaction-bytransaction basis.
Diesel Blends Other than Biodiesel - Use the following instructions if you blend tax paid undyed diesel fuel with a non-tax paid product, such as waste oil, to expand the gallons of diesel fuel available for use or sale.

1. Report the receipt of untaxed paid blend products on Schedule 2B as Product Type 167. Report the receipt as a summary roll-up by entering "BA" in Column 3, "SUM" in Column 8, and the net gallons in Column 9. Enter 999999991 for all other columns. Note: No internal transfer of diesel fuel is required, as in the case of gasoline blended with alcohol, since the blending of the untaxed product with the tax paid undyed diesel does not change the product type from undyed diesel. Report this information in detail on a transaction-by-transaction basis.
2. Report the disbursement of the undyed diesel and untaxed blend product on the appropriate schedule as Product Type 167. Report this information in detail on a transaction-by-transaction basis.

Report a roll-up total for the month using Schedule 2B with the appropriate product type for the:

• receipt of alcohol that is blended with gasoline to make gasohol,
• receipt of other blend stocks (i.e., alcohol, natural gasoline, toluene, benzene, waste oil, biodiesel) used to increase the volume of motor fuel or diesel fuel.

Enter "BA" in Column 3, "SUM" in Column 8, and the total net gallons blended, converted, or sold in Column 9. Enter 999999991 for all other columns.
Schedules of Disbursements (Pages 9 and 10)
Use this schedule to report disbursements of fuel for the collection period.
Schedule Type/Product Type
Complete a separate schedule type for each product type you report. Enter one of the disbursement schedule types from the Schedule of Disbursements Table with

the appropriate product type found in the Table of Product Types. Both tables are located on the last page of these Instructions.
Company Name, FEIN, and Collection Period Ending
Enter the appropriate information on each schedule page for the reporting wholesaler shown on the face of the tax return.
Column Instructions
Columns (1) and (2): Carrier - Enter the name and FEIN of the company that transports the product.
Column (3): Mode of Transport - Enter the mode of transport. Use one of the following:
B =  Barge
BA = Book Adjustment (change in product type, e.g., gasoline to gasohol) PL =  Pipeline J =  Truck R =  Rail S  =  Ship ST =  Stock Transfer - Exchanges (use ST to report a transfer of ownership of reportable product from one position holder to another within a terminal or bulk plant.) Column (4): Point of Origin/Destination - Enter the locations the product was transported from or to. There are three options you may select from for reporting the point of origin or the point of destination.
Option 1. When the origin or destination is a terminal (either inside or outside Florida), use the Internal Revenue Service (IRS) terminal code to identify the point of origin or destination.
Option 2. When the origin or destination is a non-terminal (bulk storage) location in Florida, use the Florida Department of Environmental Protection (DEP) facility number to identify the point of origin or destination. If the origin or destination is a location in Florida, but is neither a terminal nor a facility required to be registered with the DEP (such as a portable storage tank), use the standard state abbreviation, "FL."
Option 3. When the origin or destination is a non-terminal (bulk storage) location outside Florida, use the standard state abbreviation to identify the point of origin or destination if the point of origin or destination is within the U.S. or a U.S. protectorate; all other non-U.S. points use "ZZ."
Column (5): Not required for Florida reporting purposes.
Columns (6) and (7): Sold to/Purchaser's Name/FEIN

• Enter the name and FEIN of the company the product was sold to.

Column (8): Date Shipped - Enter the date the product was shipped.
Column (9): Document Number -

• Enter the identifying number from the manifest issued at the terminal if the product was removed over the rack. If a manifest was not issued by the terminal, use the identifying number from the manifest issued by the seller.
• Enter the pipeline ticket number if the product was moved by pipeline.
• Enter the voyage number if the product was moved by ship or barge.
• Enter the invoice number if the product was not shipped from one location to another but placed directly into a supply tank of a motor vehicle or mobile tank.

Column (10): Net Gallons - Enter the net amount of whole gallons disbursed. Provide a grand total for Column 10 on the last page for each schedule type/ product type. Carry the total forward to Page 5, Section II, and enter it on the line matching the appropriate schedule type total.
Columns (11) and (12): Not required for Florida reporting purposes.

# Schedule Type Identifying Information

Schedule 5A - Diesel Gallons Delivered - All Taxes
Collected
Use this schedule to report all disbursements of dyed and undyed diesel fuel, biodiesel, and dyed kerosene.
You may summarize sales of dyed diesel to other wholesalers or to terminal suppliers by purchaser instead of reporting each transaction. Enter the purchaser's name and FEIN in Columns 6 and 7, enter "SUM" in Column 9, and enter the total net gallons sold to that purchaser in Column 10. Enter 999999990 for all other columns.
You may summarize sales of dyed biodiesel and dyed diesel to retailers and end-users as a roll-up total of all such sales during the month. Enter "SUM" in Column 9 and enter the total net gallons sold in Column 10. Enter 999999990 for all other columns.
Carry the total from this schedule to Page 5, Section II, Line 2 on the return.
Schedule 5B - Gallons Delivered - State Tax
Collected (Gasoline)
Use this schedule to report:

• disbursements of gasoline, gasohol or denatured ethanol fuel to terminal suppliers, importers, or other wholesalers;
• disbursements to retail dealers and end-users;
• internal disbursements of gasoline blended with alcohol to create gasohol.

You must list in detail each disbursement of gasoline, gasohol and denatured ethanol fuel. Do not use this schedule to report:

• gallons of gasoline, gasohol, or denatured ethanol used to fuel company-owned vehicles; refer to Schedule 5LO,
• disbursements of aviation fuel converted for highway use.

Gasoline Blended with Alcohol: The gallons of gasoline being blended with alcohol are reported as an internal disbursement/exchange of product from/to the reporting wholesaler of Product Type 065 on Schedule
5B. This transfer permits the reporting wholesaler to convert the gasoline to gasohol for inventory reporting purposes. The gallons of gasoline being blended with alcohol are reported, at the same time, as a receipt of gasohol (Product Type 124) on Schedule 1A. See 2B for more details.
Carry the total from this schedule to Page 5, Section II, Column A or D, Line 3 of the return.
Conversion of Aviation Gasoline for Use Other Than in an Aircraft: Complete the following steps if you used or sold aviation gasoline, with an octane rating greater than or equal to 75 and a lead content less than or equal to .05 grams per gallon, for use other than in an aircraft.
These steps will allow you to pay the motor fuel tax required by Part 1 of Chapter 206, F.S.

• Report a receipt of the converted product as gasoline (Product Type 065) on Schedule 2B.
• When selling to licensed terminal suppliers or wholesalers report the sale/disbursement of gasoline (Product Type 065) on Schedule 5B.
• When selling to end-users report the sale/ disbursement of gasoline (Product Type 065) on Schedule 5LO and summarize on the Retail Local Option Tax Worksheet (Schedule 11, Pages 11 and 12).

Note: The rate of tax on aviation gasoline is determined by the octane level, lead content, and use of fuel.
The chart (on Page 8) defines the tax rate on aviation gasoline by product and use.
Jet Fuel or Undyed Kerosene Converted from
Aviation to Undyed Diesel Fuel: If you blend jet fuel or undyed kerosene with undyed diesel to produce diesel fuel for highway use (whether for sale or use by the reporting wholesaler):

• Report a receipt of the converted product as undyed diesel (Product Type 167) on Schedule 2B.
• When selling to licensed wholesalers or end-users report the sale/disbursement of undyed diesel

(Product Type 167) on Schedule 5A.

• When selling to the federal government, report the sale/disbursement of gasoline (product type
• or undyed diesel fuel (Product type 167) on Schedule 8.
• When selling gasoline (Product Type 065) or undyed diesel (Product Type 167) for export, report the sale/disbursement on the appropriate schedule (7A or 7B).

Schedule 5LO - Gasoline/Gasohol Delivered to
Retail Locations and End-Users
Report disbursements of gasoline, gasohol, or denatured ethanol sold to retail dealers, end-users, or aviation fuel converted to motor fuel used on highways.. You are considered an end-user if you deliver motor fuel to company-owned stations or use motor fuel in companyowned vehicles. List in detail, each disbursement of gasoline or gasohol sold. Complete a separate Schedule 5LO for disbursements of gasoline and disbursements of gasohol.
If you are filing a paper return, complete Schedule 5LO and transfer the information by product type (065 -Gasoline, 124 - Gasohol, E00 - Denatured Ethanol) to the appropriate county listed on the Retail Local Option Tax Worksheet (Schedule 11, Pages 11 and 12). The gallon total from Schedule 5LO disbursements should equal the gallon total reflected on the Retail Local Option Tax Worksheet (Schedule 11, Page 12).
If you file your tax information electronically, you are not required to transfer the Schedule 5LO transaction information to the Retail Local Option Tax Worksheet (Schedule 11), the system will do it for you. The system will also transfer the total Schedule 5LO gallons to Page 5, Section II, Column A, Line 1 for you, if you have included a valid DEP facility number of the retail dealer or end-user location where the gasoline or gasohol was delivered. The DEP facility number consists of nine (9) digits. The first two (2) are the county code, followed by the seven (7) digit facility number. If you do not have the complete nine (9) digit DEP facility number, you must insert the two (2) digit county code followed by seven 1's (e.g., Alachua = 011111111).
If you do not provide a valid DEP facility number or two digit county code followed by seven ones, the Department will select the county with the highest local option tax rate to assign your incomplete destination delivery transactions and a notice of additional tax due will be issued.
Your collection allowance will be denied for failure to file a complete return.
Carry the total from this schedule to Page 5, Section II, Column A, Line 1.
Note: The local option taxes you report on this schedule are due at the time of sale, delivery, or consignment to retail dealers, resellers, or end-users.
Schedule 7A - Gallons Exported by Other Than Bulk
Transfer (Licensed Exporters Only)
Use this schedule to report gallons of dyed diesel and tax-paid gallons of gasoline, gasohol, undyed diesel, or biodiesel fuel that you export by common or private carrier. List each export in detail.
Carry the total from this schedule to Page 5, Section II, Line 5 on the return.
Schedule 7B - Gallons Exported - Other State's Tax
Paid to Supplier (Licensed Exporters Only)
Use this schedule to report exports of gasoline, undyed diesel, dyed diesel and biodiesel fuel when the destination state's tax is paid to the supplier at the time of purchase or receipt, and the supplier remits the tax directly to the destination state. List each export in detail.
A copy of the state of destination's tax return is required to support the gallons of fuel reported on this schedule.

Carry the total from this schedule to Page 5, Section II, Line 5 of the return.
Schedule 8 - Gallons Delivered to U.S. Government

• Tax Exempt (500 Gallons or More)

Use this schedule to report sales of gasoline, gasohol, denatured ethanol, undyed diesel, dyed diesel, or biodiesel fuel to the U.S. government or its agencies in quantities of 500 gallons or more. List each disbursement in detail.
Carry the total from this schedule to Page 5, Section II, Line 6 of the return.
Schedule 10 - Gallons of Undyed Diesel Fuel, Jet Fuel, or Aviation Gasoline Delivered to Other Taxexempt Entities Use this schedule to report:

• sales of undyed diesel fuel or undyed biodiesel to farmers for agricultural purposes, Special Provision For Sales to Farmers: If you make deliveries of undyed diesel or undyed biodiesel to farmers who have multiple tank locations in the same county, all of which must be registered with the DEP, you may select one of the farmer's DEP facility numbers in each county and report all deliveries in that county under one DEP facility number.

If you choose to summarize multiple transactions under one DEP number, you must write to the Department of Revenue, Compliance Campaigns, P.O. Box 6417, Tallahassee FL 32314-6417, or call 850-617-8594, telling us that you will report in this manner. Include a list of the farmer's DEP facility numbers from that county that will be rolled-up under one DEP facility number.
To summarize, enter the selected DEP facility number in Column 4, Point of Destination; the purchaser name and FEIN in Columns 6 and 7; the word "SUM" in Column 9; and the total net gallons delivered to that DEP facility number in Column 10. Enter 999999995 for all other columns.
Deliveries to facilities not registered with the DEP:
If the undyed diesel, biodiesel, kerosene, or jet fuel is delivered to a storage tank that is not required to be registered with DEP, the deliveries may be summarized by roll-up total of all such disbursements during the month. To summarize by roll-up total, enter the word "SUM" in Column 9, and enter the total net gallons delivered to non-DEP locations in Column 10. Enter 999999993 for all other columns.
Deliveries of undyed diesel and biodiesel
Carry the total from this schedule for undyed diesel
(Product Type 167) or undyed biodiesel (Product Type
B00) to Page 5, Section II, Column B, Line 8 of the return.
To calculate the qualifying credit for taxes previously paid, carry the total gallons from this schedule (Page

1. to Schedule 12, Page 13, Line 1 (Ultimate Vendor Credits Worksheet).

Other Schedules
Retail Local Option Tax Worksheet - Summary By
County - Schedule 11 (Pages 11 and 12)
Use Schedule 5LO to report sales of gasoline, gasohol, or denatured ethanol to retail dealers or end-users, and gasoline or gasohol you use in your own vehicles before completing this worksheet.
When filing your return electronically, do not transfer the Schedule 5LO transaction information to the Retail Local Option Tax Worksheet (Schedule 11), the filing system will do this for you. The system also transfers the total gallons from Schedule 5LO to Page 5, Section II, Column A, Line 1 for you, if you have included a valid DEP facility number of the retail dealer or end-user location where the gasoline or gasohol was delivered.
The DEP facility number consists of nine (9) digits.
The first two (2) are the county code, followed by the seven (7) digit facility number. If you do not have the complete nine (9) digit DEP facility number, you must insert the two (2) digit county code followed by seven 1's (e.g., Alachua = 011111111).
Note: If you are filing a paper return, once Schedule 5LO is completed, you must transfer the information by product type (065 - Gasoline, 124 - Gasohol, E00

• Denatured Ethanol) to the appropriate county listed on this schedule. The gallon total from Schedule 5LO disbursements should equal the gallon total shown on the Retail Local Option Tax Worksheet (Schedule 11, Page 12).

If you do not provide a valid DEP facility number or two-digit county code followed by seven ones, the Department will select the county with the highest local option tax rate to assign your incomplete destination delivery transactions and will issue a notice of additional tax due. Your collection allowance will be denied for failure to file a complete return.
Carry the total from this schedule to Page 5, Section II, Column A, Line 1 of the return.
Note: The rates on this schedule have been reduced by the minimum local option tax. The minimum local option tax is defined as the smallest local option tax imposed in all 67 Florida counties. This tax is added to the state tax to create a combined rate, which is used in the calculation on Page 4, Line 8 of the return. The remaining portion above the minimum local option tax will be printed on and used as part of the calculation on Schedule 11.
You must prepare a separate Local Option Tax Worksheet for each product type (065 - Gasoline, 124 - Gasohol, E00 - Denatured Ethanol) sold to endusers and retail stations.
Report the total gallons of motor fuel in Column A based on the county where the end-user or retail dealer is located. Gallons must be reported for each county even if the rate indicated on this worksheet is zero.

Multiply Column A gallons by the Column B rate to determine the portion of local option tax entitled to collection allowance. Enter the result in Column C for the appropriate county.
Multiply Column A gallons by the Column D rate to determine the portion of local option tax not entitled to collection allowance. Enter the result in Column E for the appropriate county.
Carry the total of all individual Column C entries to the bottom of Schedule 11, Page 12 and to Line 13, Column A, on Page 4 of the return.
Carry the total of all individual Column E entries to the bottom of Schedule 11, Page 12 and to Line 15, Column A, Page 4 of the return.
Note: The local option taxes you report on this worksheet (Schedule 11) are due at the time of sale, delivery, or consignment to retail dealers, resellers, or end-users.
Ultimate Vendor Credits Worksheet - Schedule 12
(Page 13)
You must complete and submit this schedule to claim a credit for transactions that are tax exempt or taxable at a greater rate if you:

• sell undyed diesel fuel or undyed biodiesel to farmers that is used for agricultural purposes;
• sell gasoline, gasohol, denatured ethanol, undyed diesel, undyed biodiesel or undyed kerosene fuel to the U.S. government in quantities of 500 gallons or more per delivery;
• export tax-paid fuel;

Carry the total from this worksheet (Schedule 12, Page

1. to Line 23 of the return.

Use this worksheet to claim an offsetting credit against tax previously paid or a reported tax liability for taxable transactions occurring during the same reporting month.
You may apply for a refund by filing Form DR-26, Application for Refund, with the Department instead of claiming a credit.
Schedule 12 Instructions for Shared Collection
Allowance Add-Back
The Ultimate Vendor Credits Worksheet (Schedule 12) will allow a wholesaler who is claiming a credit to calculate a "shared collection allowance add-back" amount on qualifying sales of fuel on which tax was paid at the time of purchase.
The Ultimate Vendor Credits Worksheet requires you to calculate the full collection allowance on the gallons qualifying for credit. This amount will be subtracted from the state tax due, resulting in a reduction to your credit.
This calculation is required even though you shared the collection allowance with a Florida licensed terminal supplier.
Lines 16 through 22 will assist you in calculating the "shared collection allowance add-back" for one-half of the collection allowance. The "shared collection allowance add-back" is then added to Line 15 (Ultimate Vendor Credit Calculation) to arrive at Line 23 (Allowable Ultimate Vendor Credit).
The calculations for lines 5 through 23 (on schedule 12, Page 13) allow you to calculate the net tax credit taken against Line 24, "Combined Net Tax Due" (Page 4, Line 22, of the return), after all collection allowances for state and local option taxes have been subtracted.
Table of Schedule Types
Schedule of Receipts Table - Use one of the following schedule types for each product type reported.
1A. Gallons Received - Florida Tax - Paid
1B. Gallons Received from Licensed Supplier - Other State Taxes Paid
2A. Gallons Received -Tax - Unpaid (Imports)
2B. Total Product Received or Blended - Florida Tax -Unpaid Schedule of Disbursements Table - Use one of the following schedule types for each product type reported.
5A. Diesel Gallons Delivered - All Taxes Collected (State and Local)
5B. Gallons Delivered Florida State Tax Only Collected (Gasoline/Aviation)
5LO. Gallons of Gasoline/Gasohol Delivered to Retail Locations and End-Users
7A. Gallons Exported by Other Than Bulk Transfer -Florida Tax Paid
7B. Gallons Exported by Supplier - Tax Self-accrued by Supplier for Another State

1. Gallons Delivered to U.S. Government - Tax Exempt (500 Gallons or more)
2. Gallons of Undyed Diesel Fuel Delivered to Other Tax-exempt Entities

Table of Product Types
Column A
065 - gasoline
124 - gasohol
E00 - denatured ethanol
Column B
167 - undyed diesel
B00 - undyed biodiesel (B100)
Column C
226 - high sulfur dyed diesel
227 - low sulfur dyed diesel
D00 - dyed biodiesel (B100)
072 - dyed kerosene

Tax forms and publications are available at floridarevenue.com/forms .
To speak with a Department of Revenue representative , call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.
For a written reply to tax questions, email Taxpayer Services at fdortaxpayerservices@floridarevenue.com .
For more information on Fuel Tax, visit floridarevenue.com/taxes/fuel . There you will find information on Temporary Fuel Tax Licenses during Disasters or Declared State of Emergencies, Tax Incentives, Refunds, Rate Charts, and the Tank Facility Database from the Florida Department of Environmental Protection.
References
The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.
The forms are available online at floridarevenue.com/forms.
Form DR-26 Application for Refund, Rule 12-26.008, F.A.C.
Form DR-309653 Motor Fuel Taxes Comma Delimited (CSV) and Flat File Specifications Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns, Rule 12B-5.150, F.A.C.