TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES. This transmittal memorandum contains changes to Department of Revenue Rules.

Transcription

1 T/M #13-04 Date: January 17, 2013 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains changes to Department of Revenue Rules. RULE CHAPTER TITLE: Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants RULE NUMBER: 12B B B RULE TITLE Definitions; Specific Exemptions Refunds Public Use Forms SUMMARY: The amendments to Rule 12B-5.020, F.A.C., update the definition of gasohol to be consistent with the definition of alternative fuel, as provided in section 13, Chapter , L.O.F. The amendments to Rule 12B-5.130, F.A.C., clarify that, consistent with the provisions of Section (4)(c)2., F.S., motor fuel used in motor vehicles licensed as goats qualifies for a refund of the highway fuel taxes paid. The amendments to Rule 12B-5.150, F.A.C., adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants. FORMS AFFECTED: DR-138 Application for Fuel Tax Refund Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes (R. 01/13) DR-160 Application for Fuel Tax Refund Mass Transit System Users (R. 01/13) DR-182 Florida Air Carrier Fuel Tax Return (R. 01/13) DR-189 Application for Fuel Tax Refund Municipalities, Counties and School Districts (R. 01/13) DR-190 Application for Fuel Tax Refund Non-Public Schools (R. 01/13) DR-191 Application for Aviation Fuel Tax Refund Air Carriers (R. 01/13) EFFECTIVE JANUARY 17, 2013

2 DR-248 Alternative Fuel Use Permit Application, Renewal, and Decal Order Form (R. 11/12) DR-904 Pollutants Tax Return (R. 01/13) DR Terminal Supplier Fuel Tax Refund (R. 01/13) DR N Instructions for Filing Terminal Supplier Fuel Tax Refund (R. 01/13) DR Wholesaler/Importer Fuel Tax Return (R. 01/13) DR N Instructions for Filing Wholesaler/Importer Fuel Tax Return (R. 01/13) DR Mass Transit System Provider Fuel Tax Return (R. 01/13) DR N Instructions for Filing Mass Transit System Provider Fuel Tax Return (R. 01/13) DR Local Government User of Diesel Fuel Tax Return (R. 01/13) DR N Instructions for Filing Local Government User of Diesel Fuel Tax Return (R. 01/13) DR Blender/Retailer of Alternative Fuel Tax Return (R. 01/13) DR N Instructions for Filing Blender/Retailer of Alternative Fuel Tax Return (R. 01/13) DR Terminal Operator Information Return (R. 01/13) DR N Instructions for Filing Terminal Operator Information Return (R. 01/13) DR Petroleum Carrier Information Return (R. 01/13) DR N Instructions for Filing Petroleum Carrier Information Return (R. 01/13) DR Exporter Fuel Tax Return (R. 01/13) DR N Instructions for Filing Exporter Fuel Tax Return (R. 01/13) DR DR Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with Instructions) (R. 01/13) Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (R. 01/13) DR Application for Pollutants Tax Refund (R. 01/13) EFFECTIVE JANUARY 17, 2013

3 STATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12B-5, FLORIDA ADMINISTRATIVE CODE TAX ON MOTOR FUELS, DIESEL FUELS, ALTERNATIVE FUELS, AVIATION FUELS, AND POLLUTANTS AMENDING RULES 12B-5.020, 12B AND 12B B Definitions; Specific Exemptions. (1) DEFINITIONS. (a) through (e) No change. (f) Gasohol means a mixture of gasoline blended with ethanol or gasoline blended with an alternative fuel, as defined in Section , F.S. and includes what is commonly known and sold as ethanol blended fuel, which contains not more than 91 percent gasoline by volume, and the ethanol or alternative fuel content must not be less than nine percent by volume. (g) through (k) No change. (2) No change. Rulemaking Authority (1), (1), (10), (1)(e)2., (1), FS. Law Implemented (4)(b), , , , FS. History New , Amended , , , , B Refunds. (1) FUEL USED FOR AGRICULTURAL, AQUACULTURAL, COMMERCIAL FISHING, AND COMMERCIAL AVIATION PURPOSES. 1

4 (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 (1)(e), (f), and (g), F.S. This provision includes motor vehicles licensed as a goat, as provided in Section (3)(d), F.S. 2. through 3. No change. (b) through (c) No change. (2) through (5) No change. Rulemaking Authority (1), (1), (1) FS. Law Implemented (4), (5), (5), (6), , , , (2), (3), FS. History New , Amended , , , , , , , B Public Use Forms. (1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule. (b) No change. Form Number Title Effective Date (2) DR-138 Application for Fuel Tax Refund Agricultural Agriculture, Aquacultural, Commercial Fishing or Commercial Aviation Purposes ( ) (3) through (9) No change. 2

5 (10) DR-160 Application for Fuel Tax Refund Mass Transit System Users ( ) (11) through (13) No change. (14) DR-182 Florida Air Carrier Fuel Tax Return ( ) (15) No change. (16) DR-189 Application for Fuel Tax Refund Municipalities, Counties and School Districts ( ) (17) DR-190 Application for Fuel Tax Refund Non-Public Schools ( ) (18) DR-191 Application for Aviation Fuel Tax Refund Air Carriers ( ) (19) DR Alternative Fuel Use Permit Application, Renewal, and Decal Order Form (R. 11/12 11/11) 01/13 01/12 ( ) (20) DR-904 Pollutants Tax Return ( ) (21) DR Terminal Supplier Fuel Tax Return 3

6 ( ) (22) DR N Instructions for Filing Terminal Supplier Fuel Tax Return ( ) (23) DR Wholesaler/Importer Fuel Tax Return ( ) (24) DR N Instructions for Filing Wholesaler/Importer Fuel Tax Return ( ) (25) DR Mass Transit System Provider Fuel Tax Return ( ) (26) DR N Instructions for Filing Mass Transit System Provider Fuel Tax Return ( ) (27) DR Local Government User of Diesel Fuel Tax Return ( ) (28) DR N Instructions for Filing Local Government User of Diesel Fuel Tax Return ( ) 4

7 (29) DR Blender/Retailer of Alternative Fuel Tax Return ( ) (30) DR N Instructions for Filing Blender/Retailer of Alternative Fuel Tax Return ( ) (31) DR Terminal Operator Information Return ( ) (32) DR N Instructions for Filing Terminal Operator Information Return ( ) (33) DR Petroleum Carrier Information Return ( ) (34) DR N Instructions for Filing Petroleum Carrier Information Return ( ) (35) DR Exporter Fuel Tax Return ( ) (36) DR N Instructions for Filing Exporter Fuel Tax Return ( ) 5

8 (37) DR Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with Instructions) ( ) (38) DR Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida ( ) (39) DR Refundable Portion of Local Option and State Comprehensive Enhanced Transportation System (SCETS) Tax (R. 01/12) 01/12 ( (39)(40) DR Application for Pollutants Tax Refund ( ) (40)(41) No change. Rulemaking Authority (1), (1), (1), (1), (8), FS. Law Implemented (5), , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , FS. History-New , Amended , , , , , , , (5), , , , , ,