Florida – Tax Information Publication (TIP No: 19B05-03) 11/22/19 – Notice of Rate Change
Florida Department of Revenue Tax Information Publication, TIP No: 19B05-03, (November 22, 2019) (https://revenuelaw.floridarevenue.com/LawLibraryDocuments/2019/11/TIP-122823_TIP_19B05-03_FINAL_RLL.pdf)
Fuel Tax Rates Adjusted Beginning January 1, 2020
Beginning January 1, 2020, the statewide tax rates on motor fuel and diesel fuel will increase. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate based on the National Consumer Price Index.
The state tax rate on motor fuel will increase from 18.1 cents per gallon to 18.3 cents per gallon. The local option rate varies by county, and the ninth cent will remain the same. The SCETS rate will increase from 7.8 cents per gallon to 7.9 cents per gallon. The inspection fee on motor fuel will remain 0.125 cents per gallon. For a list of local option rates by county, review the Motor Fuel Tax Rates chart available on the Florida Department of Revenue’s website at floridarevenue.com/taxes/rates.
The state tax rate on diesel fuel will increase from 18.1 cents per gallon to 18.3 cents per gallon. The county tax rate (ninth cent, SCETS, and local option tax rates) on diesel fuel will increase from 14.8 cents per gallon to 14.9 cents per gallon statewide. The total state and county rates on diesel fuel will increase from 32.9 cents per gallon to 33.2 cents per gallon statewide.
The state tax rate on aviation fuel is 4.27 cents per gallon.
Minimum Local Option Tax on Motor Fuel Collected at Fuel Terminals
Terminal Suppliers – In addition to the 18.3 cents per gallon of state fuel taxes collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax of 13.9 cents per gallon, a pollutants tax of 2.071 cents per gallon, and an inspection fee of 0.125 cents per gallon on each gallon of motor fuel sold to licensed wholesalers. Total fuel taxes collected by terminal suppliers on sales of motor fuel to licensed wholesalers is 32.325 cents per gallon.
Wholesalers – Wholesalers must remit to the Department the local option tax rate above the minimum on motor fuel sold to retail dealers or end-users. This rate is in addition to the minimum local option tax of 13.9 cents per gallon collected by terminal suppliers. A chart listing the 2020 rates for fuel tax, collection allowance, refund, and pollutants tax is on the Department’s website at floridarevenue.com/taxes/fuel.
Filing Your Return
Taxpayers obligated to file electronically must use the appropriate method as specified in Rule Chapters 12B-5 and 12-24, Florida Administrative Code. There is a $5,000 penalty if you do not file electronically when obligated to do so.
Returns are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th.
When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m. ET on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit floridarevenue.com/forms and select the current year’s Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.
Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.
Check the Department’s website in January 2020 for sample copies of the 2020 returns with the new tax rates. Select the “Forms and Publications” option under Quick Links.
References: Chapter 206, Florida Statutes; Rule Chapters 12B-5 and 12-24, Florida Administrative Code
For More Information
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays). For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.