(1) A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax imposed pursuant to this part only under the following circumstances:
(a) The exporter has designated to the terminal supplier the destination for delivery of the fuel to a location outside the state;
(b) The exporter is licensed in the state of destination and has supplied the terminal supplier with that license number;
(c) The exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5); and
(d) The terminal supplier collects and remits to the state of destination all taxes imposed on said fuel by the destination state.
(2) A terminal supplier may purchase taxable motor fuels from another terminal supplier at a terminal without paying the tax imposed pursuant to this part only under the following circumstances:
(a) The terminal supplier who purchased the motor fuel will sell the motor fuel to a licensed exporter for immediate export from the state.
(b) The terminal supplier who purchased the motor fuel has designated to the terminal supplier who sold the motor fuel the destination for delivery of the fuel to a location outside the state.
(c) The terminal supplier who purchased the motor fuel is licensed in the state of destination and has supplied the terminal supplier who sold the motor fuel with that license number.
(d) The licensed exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5).
(e) The terminal supplier who sold the motor fuel to the other terminal supplier collects and remits to the state of destination all taxes imposed by the destination state on the fuel.
(3) A licensed exporter shall not divert for sale or use in this state any fuel designated to a destination outside this state without first obtaining a diversion number from the department as specified in s. 206.416(1)(b) and manually recording that number on the shipping paper prior to diversion of fuel for sale or use in this state.
History.—s. 9, ch. 95-417; s. 31, ch. 2003-254; s. 27, ch. 2018-118.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 206 - Motor and Other Fuel Taxes
Part I - Motor Fuels (Ss. 206.01-206.64)
206.021 - Application for license; carriers.
206.022 - Application for license; terminal operators.
206.025 - Application by person whose license has been canceled; procedure.
206.027 - Licenses not assignable.
206.03 - Licensing of terminal suppliers, importers, exporters, and wholesalers.
206.04 - License number and cards; penalties.
206.05 - Bond required of licensed terminal supplier, importer, exporter, or wholesaler.
206.051 - Importer and exporter; credit authorization and bonding requirements.
206.052 - Export of tax-free fuels.
206.054 - Payment of taxes by importers.
206.06 - Estimate of amount of fuel taxes due and unpaid.
206.07 - Suits for collection of unpaid taxes.
206.075 - Department’s warrant for collection of unpaid taxes.
206.08 - Reports from persons who do not purchase tax-free motor fuel.
206.09 - Reports from carriers transporting motor fuel or similar products.
206.095 - Reports from terminal operators.
206.10 - Reports to be filed whether taxes due or not.
206.13 - Refund or credit of taxes erroneously paid or illegally collected.
206.14 - Inspection of records; audits; hearings; forms; rules and regulations.
206.15 - Fuel taxes a lien on property.
206.16 - Officer selling property.
206.17 - Department to furnish certificates of liens.
206.175 - Foreclosure of liens.
206.18 - Discontinuance or transfer of business; liability of tax, procedure; penalty for violation.
206.199 - Transportation of motor fuel by pipeline or marine vessel.
206.20 - Transportation of motor fuel over public highways.
206.204 - Transportation of motor fuel by boats over the navigable waters of this state.
206.205 - Forfeiture of vehicles and boats illegally transporting or delivering motor fuel.
206.21 - Trial of issues interposed by defense; sale, etc.
206.215 - Costs and expenses of proceedings.
206.22 - Restraining and enjoining violations.
206.23 - Tax; must be stated separately.
206.24 - Department and agents may make arrests, seize property, and execute warrants.
206.25 - Method for collection of tax cumulative.
206.27 - Records and files as public records.
206.28 - Exchange of information among the states.
206.404 - License requirements for retail dealers and resellers; penalty.
206.41 - State taxes imposed on motor fuel.
206.413 - Liability for tax; interstate agreement; penalties.
206.414 - Collection of certain taxes; prohibited credits and refunds.
206.416 - Change in state destination.
206.42 - Aviation gasoline exempt from excise tax; rocket fuel.
206.45 - Payment of tax into State Treasury.
206.46 - State Transportation Trust Fund.
206.47 - Distribution of constitutional fuel tax pursuant to State Constitution.
206.48 - Reports required of terminal suppliers, importers, exporters, blenders, and wholesalers.
206.485 - Tracking system reporting requirements.
206.49 - Invoice to show whether or not tax paid; liability.
206.56 - Unlawful use of tax collected; theft of state funds.
206.59 - Department to make rules; powers.
206.60 - County tax on motor fuel.
206.605 - Municipal tax on motor fuel.
206.606 - Distribution of certain proceeds.
206.608 - State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.
206.609 - Transfer of funds to the Agricultural Emergency Eradication Trust Fund.
206.61 - Municipal taxes, limited.
206.62 - Certain sales to United States tax-exempt; rules and regulations.
206.625 - Return of tax to municipalities, counties, and school districts.
206.626 - Refunds to ethanol dealers.
206.63 - Definitions; s. 206.64.
206.64 - Refunds on fuel used for agricultural or commercial fishing purposes.