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DR-309634N

Instructions for Filing

R. 01/08

Local Government User of Diesel Fuel Tax Return

Rule 12B-5.150

Florida Administrative Code

Effective 01/08

General Instructions

Dyed Biodiesel Blends: Biodiesel that has been blended

Those counties or municipalities with diesel fuel highway

with dyed petroleum diesel. Biodiesel blends are typically

use as a mass transit system provider, as well as county

referred to by the percentage of biodiesel product in the

and municipal highway use, are required to obtain a

blend (B20, B10, B5, B2, etc.). Dyed biodiesel blends must

separate license for their mass transit system from their

have been dyed to the specifications of section 206.8741,

local government user of diesel fuel license and file separate

Florida Statutes (F.S.), in order to be exempt from diesel fuel

returns as both a local government user of diesel fuel and as

tax. The dyed biodiesel blend is required to be reported

a mass transit system provider.

as Product Type 227. The totals from the receipts and

Licensed local government users of diesel fuel who

disbursement schedules are included on the tax return in

purchase tax-paid gasoline for highway use are entitled to

Column C, along with dyed petroleum and dyed kerosene

a quarterly refund of such gasoline taxes imposed under

products.

s. 206.41 (1)(b) and (g), F.S. Licensed local government

Reporting of Biodiesel Product Types

users of diesel fuel may take a credit on this return for the

gasoline tax credit that would otherwise be eligible for

Biodiesel (B100): Biodiesel manufacturers are required

quarterly refund.

to be licensed and file returns as wholesalers. Any person

The combined amount of tax paid for gasoline from

importing untaxed biodiesel must also be licensed as an

Part I, Columns A, B, and C, and diesel fuel from Part II,

importer. Biodiesel has been included in the definition

Columns D, F, and H, that exceeds the Part II, Column E,

of diesel and products labeled or marketed as biodiesel,

G, and I, diesel fuel used on the highway and subject to tax

including products known as “B100,” that have not been

during the month will be refunded each month. Refunds are

blended with petroleum diesel. These products are taxable

based on the return and the required supporting schedule

at the diesel fuel rate when produced in or imported into this

information of receipts and disbursements for all gasoline

state in the same manner as petroleum diesel. Unblended

and diesel products. In addition, undyed diesel fuel used for

biodiesel is required to be reported as Product Type B00. If

off-highway purposes qualifies for credit on this return

it is received tax paid, it is reported on Schedule 1A, and

carried forward to Part II, Column D, F, or H, on Line 2. If it

A county or municipality having a mass transit system as

is received tax unpaid, it is reported on Schedule 2A, and

well as county or municipal vehicle highway use must report

carried forward to Part II, Column E, G, or I, on Line 2.

mass transit system information on a separate return from

their county or municipal vehicle highway use.

Dyed Biodiesel (B100): Biodiesel that has been dyed to the

specifications of s. 206.8741, F.S., is exempt from the diesel

A county or municipality having county or municipal vehicle

fuel tax, and is required to be reported as Product Type D00.

highway use may report both that activity and school

It is reported on Schedule 2A, and carried forward to Part II,

district activity on the same return using the appropriate

Column E, G, or I, on Line 2.

column contained in Part I and Part II of the return based

on the controlling reporting entity (e.g., Board of County

Biodiesel Blends: Undyed biodiesel that has been blended

Commissioners), providing the FEIN for the county or

with petroleum diesel is typically referred to as B20, B10, B5,

municipality and school district are the same. If the school

B2, etc., depending on the percentage of biodiesel product

district has a different FEIN, the school district must file a

in the blend. All biodiesel blends are reported as undyed

separate return.

diesel fuel (Product Type 167). If it is received tax paid, it

is reported on Schedule 1A, and carried forward to Part II,

Return Due Date: The return, supporting schedules, and

Column D, F, or H, on Line 2. If it is received tax unpaid, it

payment (if applicable) must be received by the Department

is reported on Schedule 2A, and carried forward to Part II,

or postmarked on or before the 20th day of the month

Column E, G, or I, on Line 2.

following the month in which sale or use transactions occur.

If the 20th falls on a Saturday, Sunday, or state or federal

Who Must File? This form is to be filed monthly by licensed

holiday, the return and payment must be received by the

local government users of diesel fuel to account for diesel fuel

Department or be postmarked on the next business day.

acquisitions, inventory, and use; and to remit taxes required

This also applies to returns when no tax is due.

under s. 206.87 (1)(a), (b), (c), and (d), F.S., for licensed local

government users of diesel fuel on untaxed dyed diesel or

biodiesel fuel used on the highway.

Instructions For Form Dr-309634n - Filing Local Government User Of Diesel Fuel Tax Return

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