(1) Except as otherwise provided in this part, the taxes imposed on the importation of motor fuel and taxable diesel fuel by this chapter on net gallons imported from another state shall be paid by the licensed importer who has imported such nonexempt motor or diesel fuel. The taxes shall be due to the state on the first day of the month following the month in which the taxable importation occurred as provided in s. 206.43. Nothing in this part shall provide an importer with an exemption privilege. Importers must pay taxes when billed by the terminal supplier on purchases of Florida destination fuels. A licensed importer may qualify and be authorized by the department to remit taxes to its supplier pursuant to s. 206.43(5).
(2) The department may license an out-of-state terminal supplier to precollect and remit the taxes imposed by this chapter with respect to taxable motor fuel and diesel fuel imported from a terminal outside this state in the same manner and at the same time as taxes would arise and be paid under this chapter if the taxable motor and diesel fuel had been sold or removed from storage at a terminal in this state. The sales record shall reflect the taxes collected, total number of net gallons, and the destination state. The state of destination shall also be printed on the shipping papers, a copy of which must remain with the carrier during transport. A terminal supplier shall bill the taxes imposed by this chapter on all Florida destination sales.
(3) The taxes imposed by this chapter on use of taxable motor or diesel fuels which are imported into this state other than by a bulk transfer shall be due at the time the product enters into the state and shall be measured by invoiced net gallons received outside this state at a refinery, terminal, or bulk plant for delivery to a destination in this state.
(4) The department may, upon written notification, require any terminal supplier, wholesaler, or importer to make a direct payment of taxes due on purchases from a terminal supplier who has failed to file a proper return and remit the taxes due. The department may require a wholesaler not licensed as an importer to obtain an importer’s license to continue purchasing from the terminal supplier.
History.—s. 10, ch. 95-417.
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.