Notice of Proposed Rule

DEPARTMENT OF REVENUE
Miscellaneous Tax
RULE NO: RULE TITLE
12B-5.030: Importers
12B-5.040: Carriers
12B-5.050: Terminal Suppliers
12B-5.060: Wholesalers
12B-5.070: Terminal Operators
12B-5.080: Exporters
12B-5.090: Local Government Users
12B-5.100: Mass Transit Systems
12B-5.110: Blenders
12B-5.150: Public Use Forms
12B-5.400: Producers and Importers of Pollutants
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) impose the electronic reporting and filing requirements authorized in Section 206.485, F.S., on fuel dealers who hold licenses as importers, petroleum carriers, terminal suppliers, wholesalers, terminal operators, exporters, and blenders; (2) change the method by which terminal suppliers and terminal operators are required to electronically submit their returns and information reports to the Department; (3) clarify the due dates for tax returns and information reports submitted electronically, for tax returns submitted with payments electronically, and for paper returns filed with the Department; and (4) adopt changes to fuel tax and pollutant tax returns and information reports that simplify and clarify instructions, designate each form as a 2009 form, and include the 2009 fuel tax rates.
When effective, the proposed amendments will require importers, carriers, terminal suppliers, terminal operators, exporters, and blenders to enroll in the Department’s e-Services Program to make payments and submit their tax returns or information reports electronically when obtaining a Florida fuel license. Terminal suppliers and terminal operators will be required to submit their returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030. Other fuel licensees may select from the methods available to submit their tax returns electronically. The ability for the Department to grant waivers on a case-by-case basis from electronic filing requirements is preserved to ensure that fuel licensees who are unable to comply with these requirements are not impacted.
SUMMARY: The proposed amendments to Rule 12B-5.030, F.A.C. (Importers), provide: (1) that any person seeking a Florida fuel license as an importer is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how importers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
The proposed amendments to Rule 12B-5.040, F.A.C. (Carriers), provide: (1) that any person seeking a Florida fuel license as a carrier is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how carriers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) when electronic information returns are due to the Department and when hard-copy returns are due by carriers who are authorized to submit hard-copy returns to the Department.
The proposed amendments to Rule 12B-5.050, F.A.C. (Terminal Suppliers), provide: (1) that any person seeking a Florida fuel license as a terminal supplier is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how terminal suppliers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) that terminal suppliers must submit electronic returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide - ANSI ASC X12 V.4030; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
The proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), provide: (1) that any person seeking a Florida fuel license as a wholesaler is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how wholesalers who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) when electronic information returns are due to the Department and when hard-copy returns are due by wholesalers who are authorized to submit hard-copy returns to the Department.
The proposed amendments to Rule 12B-5.070, F.A.C. (Terminal Operators), provide: (1) that any person seeking a Florida fuel license as a terminal operator is required to enroll in the Department’s e-Services program to file information returns; (2) how terminal operators who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; and (3) that terminal operators must submit electronic information returns by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030.
The proposed amendments to Rule 12B-5.080, F.A.C. (Exporters), provide: (1) that any person seeking a Florida fuel license as an exporter is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how exporters who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) when electronic tax returns are due to the Department and when hard-copy returns are due by exporters who are authorized to submit hard-copy returns to the Department; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and to Rule 12B-5.100, F.A.C. (Mass Transit Systems), provide: (1) when electronic tax returns are due to the Department; and (2) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
The proposed amendments to Rule 12B-5.110, F.A.C. (Blenders), provide: (1) that any person seeking a Florida fuel license as an blender is required to enroll in the Department’s e-Services program to file returns and to make tax payments electronically; (2) how blenders who are not able to comply with the electronic filing requirements may obtain a waiver from the electronic filing requirement; (3) when electronic tax returns are due to the Department and when hard-copy returns are due by blenders who are authorized to submit hard-copy returns to the Department; and (4) that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference: (1) changes to fuel tax and pollutant tax returns and information reports that simplify and clarify instructions, designating each form as a 2009 form, and including the 2009 fuel tax rates; and (2) the new instructions for filing returns by electronic data interchange contained in the Motor Fuels Technical Implementation Guide ANSI ASC X12 V.4030.
The proposed amendments to Rule 12B-5.400, F.A.C. (Producers and Importers of Pollutants), provide that electronic payments are to be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 206.97, 206.9915, 213.06(1), 213.755(8) FS.
LAW IMPLEMENTED: 206.01, 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.054, 206.055, 206.09, 206.095, 206.199, 206.20, 206.204, 206.205, 206.404, 206.41, 206.413, 206.414, 206.416, 206.43, 206.48, 206.485, 206.62, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.877, 206.89, 206.90, 206.91, 206.92, 206.97, 206.9815, 206.9825, 206.9835, 206.9915, 206.9925, 206.9931, 206.9935, 206.9941, 206.9942, 206.9943, 206.9835, 213.755 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: March 2, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407

THE FULL TEXT OF THE PROPOSED RULE IS:

PART I TAX ON MOTOR AND DIESEL FUEL

12B-5.030 Importers.

(1) No change.

(2) LICENSING AND BONDING.

(a) Licensing.

1. To obtain an annual license as an importer, every person must file Form DR-156, Florida Fuel Tax Application (incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the importer must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the importer is unable to use the Department’s Internet site to enroll.

3. Importers who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.) to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

2. through 3. renumbered 5. through 6. No change.

(b) No change.

(3) RETURNS AND PAYMENTS.

(a) Returns. Licensed importers of gasoline, gasohol, diesel, or aviation fuel are required to report all taxes imposed by Chapter 206, F.S., on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.), as provided in subsection (5) of Rule 12B-5.060, F.A.C.

(b) Payments. Payments Electronic filing of payments, returns, and information reports must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting taxes is required to be submitted by electronic means;

3. No tax is due with a return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(4) through (5) No change.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(3), 206.02, 206.026, 206.027, 206.028, 206.03, 206.05, 206.051, 206.054, 206.43, 206.48(2), 206.485, 206.9835, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.040 Carriers.

(1) LICENSING.

(a) No change.

(b)1. To obtain an annual license, every person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to submit returns electronically to the Department, the carrier must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the carrier is unable to use the Department’s Internet site to enroll.

3. Carriers who can establish that they are unable to comply with the electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Form DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

(c) through (d) No change.

(2) INFORMATION RETURNS.

(a) Carriers are required to file Form DR-309637, Petroleum Carrier Information Return (incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be filed on or before the 20th day of each month for the activity during the previous month. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For carriers who are authorized to submit Form DR-309637 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Electronic filing of information reports must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.

(3) No change.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 206.9915, 213.06(1), 213.755(8) FS. Law Implemented 206.021, 206.09, 206.199, 206.20, 206.204, 206.205, 206.485, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 5-1-06,________.

 

12B-5.050 Terminal Suppliers.

(1) No change.

(2) LICENSING AND BONDING.

(a) Licensing.

1. No change.

2. To obtain an annual license as a terminal supplier, every person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the terminal supplier must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the terminal supplier is unable to use the Department’s Internet site to enroll,

3. Terminal suppliers who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

3. through 5. renumbered 5. through 7. No change.

(b) No change.

(4) through (5) No change.

(5) RETURNS AND PAYMENTS.

(a) Returns. All terminal suppliers that sell gasoline, gasohol, diesel, or aviation fuel are required to report all taxes imposed by Chapter 206, F.S., on a Terminal Supplier Fuel Tax Return (Form DR-309631, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be submitted by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030 (incorporated by reference in Rule 12B-5.150, F.A.C.). The electronic return must be filed on or before the 20th day of each month for transactions occurring during the previous month. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For terminal suppliers who are authorized to submit Form DR-309631 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day that which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C.

(c) Collection Allowance.

1.(b)1. No change.

2. through 3. No change.

(c) Electronic filing of payments, returns, and information reports must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting taxes is required to be submitted by electronic means;

3. No tax is due with a return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(6) No change.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01, 206.02, 206.05, 206.41, 206.413, 206.414, 206.43, 206.48, 206.485, 206.62, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.97, 206.9815, 206.9941, 206.9942, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.060 Wholesalers.

(1) No change.

(2) LICENSING AND BONDING.

(a)1. To obtain an annual license as a wholesaler a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the wholesaler must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department if the wholesaler is unable to use the Department’s Internet site to enroll.

3. Wholesalers who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

2. through 3. renumbered 5. through 6. No change.

(b) through (e) No change.

(3) through (4) No change.

(5) RETURNS AND PAYMENTS.

(a) Returns. All wholesalers who sell gasoline, gasohol, diesel, or aviation fuel are required to report all taxes imposed by Chapter 206, F.S., on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be filed on or before the 20th day of each month for transactions occurring during the previous month. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For wholesalers who are authorized to submit Form DR-309632 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C.

(c) Collection Allowance.

1.(b)1. No change.

2. through 3. No change.

(c) Electronic filing of payments, returns, and information reports must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting taxes is required to be submitted by electronic means;

3. No tax is due with a return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(6) No change.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(6), 206.02, 206.05, 206.404, 206.43, 206.48, 206.485, 206.86, 206.89, 206.90, 206.91, 206.9825 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.070 Terminal Operators.

(1) LICENSING.

(a) No change.

(b)1. To obtain an annual license as a terminal operator, a person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to submit returns electronically to the Department, the terminal operator must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the terminal operator is unable to use the Department’s Internet site to enroll.

3. Terminal operators who can establish that they are unable to comply with the electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Form DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

(c) through (d) No change.

(2) INFORMATION RETURNS.

(a) All terminal operators who operate terminals in this state are required to file a Terminal Operator Information Return (Form DR-309636, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be submitted by electronic data interchange, as provided in the Florida Department of Revenue Motor Fuels Technical Implementation Guide – ANSI ASC X12 V.4030 (incorporated by reference in Rule 12B-5.150, F.A.C.). The electronic return must be filed on or before the 20th day of each month for transactions occurring during the previous month. A separate return is required for each terminal location. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For terminal operators who are authorized to submit Form DR-309636 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday will mean a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Electronic filing of information returns must be submitted to the Department, as provided in Rule Chapter 12-24, F.A.C.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.97, 213.06(1), 213.755(8) FS. Law Implemented 206.01(19), 206.022, 206.095, 206.485, 206.872, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 5-1-06,________.

 

12B-5.080 Exporters.

(1) No change.

(2) LICENSING AND BONDING.

(a) Licensing.

1. through 2. No change.

(b)1. To obtain an annual license as an exporter, a person must file an Application for Florida Fuel Tax Application License (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the exporter must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the exporter is unable to use the Department’s Internet site to enroll.

3. Exporters who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.) to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

2. through 3. renumbered 5. through 6. No change.

(c) No change.

(3) RETURNS AND PAYMENTS.

(a) Returns.

1.(a) Licensed exporters of gasoline, gasohol, diesel, or aviation fuel are required to report all gallons of fuel exported from Florida on an Exporter Fuel Tax Return (Form DR-309638, incorporated by reference in Rule 12B-5.150, F.A.C.). Licensed Exporters that are also licensed as wholesalers are required to report their export sales on a Wholesaler/Importer Fuel Tax Return (Form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.).

2.(b) Form DR-309638, Exporter Tax Return, and Form DR-309632, Wholesaler/Importer Fuel Tax Return, as applicable, must be filed electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic returns must be filed on or before the 20th day of the month following a month in which export transactions occur. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For exporters who are authorized to submit Form DR-309638 or Form DR-309632 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503, of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b)(c) Payments. Payments Electronic filing of payments, returns, and information reports must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C., when:

1. Any return for reporting the export is required to be submitted by electronic means; or

2. Any information report is required to be submitted by electronic means.

(4) through (6) No change.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.090 Local Government Users.

(1) through (2) No change.

(3) RETURNS AND PAYMENTS.

(a) Returns. Local Government Users are required to file a Local Government User of Diesel Fuel Tax Return (Form DR-309634, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department on or before the 20th day of each month following the month in which the use of fuel occurs. The return, when filed by hard copy, will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. An electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. If the 20th day of the month falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Payments. Payments Electronic filing of payments, returns, and other information reports must be submitted to the Department, as provided by Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means;

3. No tax is due with any return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(4) No change.

Specific Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(11), 206.874(4), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.100 Mass Transit Systems.

(1) through (2) No change.

(3) RETURNS AND PAYMENTS.

(a) Returns. Mass Transit Systems are required to file a Mass Transit System Provider Fuel Tax Return (Form DR-309633, incorporated by reference in Rule 12B-5.150, F.A.C.) and remit the tax due on or before the 20th day of the month following the month in which the use of fuel occurs. The return, when filed by hard copy, will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. An electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. If the 20th day of the month falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Payments. Payments Electronic filing of payments, returns, and other information reports must be submitted to the Department, as provided by Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means;

3. No tax is due with any return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(4) No change.

Specific Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.41(4), 206.86(12), 206.874(5)(a), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.110 Blenders.

(1) GENERAL INFORMATION.

(a) through (b) No change.

(2) LICENSING.

(a)(c)1. To obtain a license as blender, every person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with and the required attachments, with the Department, as provided in the application, and enroll in the Department’s e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the blender must:

a. Complete enrollment on the Department’s Internet site at myflorida.com/dor/e-services; or,

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the blender is unable to use the Department’s Internet site to enroll.

3. Blenders who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by: 1) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

5.2. No change.

(b)(d) A blender is may be a person who blends:

1. Diesel fuel with any other product to produce a product for use in a diesel engine;

2. Gasoline with alcohol to produce gasohol;

3. Kerosene with other product to produce a product suitable for use in a diesel or aircraft engine;

4. Motor, diesel, or aviation fuel with any other product to extend the volume of such fuels available for sale or use.

(3)(2) RETURNS AND PAYMENTS.

(a) through (b) No change.

(c) Returns. Any person who is licensed as a blender is required to file a Blender/Wholesaler of Alternative Fuel Tax Return (Form DR-309635, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be filed on or before the 20th day of the month following a month in which transactions occur. To be timely, the electronic return must be initiated and a confirmation from the Department must be received before 5:00 p.m., Eastern Time, on or before the 20th day of each month. For blenders who are authorized to submit Form DR-309635 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if a confirmation for an electronic return is received by the Department on or before 5:00 p.m., Eastern Time, or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that which is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and Section 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to Section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(d) Payments. Payments Electronic filing of payments, returns, and information reports must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting taxes is required to be submitted by electronic means;

3. No tax is due with a return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

Specific Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.02(3), 206.48(1), 206.485, 206.86(7), 206.87(2)(e), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06,________.

 

12B-5.150 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) through (19) No change.

        (20) DR-309631             Terminal Supplier Fuel

                                                Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (21) DR-309631N          Instructions for Filing

                                                Terminal Supplier Fuel

                                                Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (22) DR-309632             Wholesaler/Importer

                                                Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (23) DR-309632N          Instructions for Filing

                                                Wholesaler/Importer

                                                Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (24) DR-309633             Mass Transit System

                                                Provider Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (25) DR-309633N          Instructions for Filing Mass

                                                Transit System Provider

                                                Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (26) DR-309634             Local Government User

                                                of Diesel Fuel Tax

                                                Return (R. 01/09 01/08)               ____01/08

        (27) DR-309634N          Instructions for Filing

                                                Local Government User

                                                of Diesel Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

        (28) DR-309635             Blender/Retailer of

                                                Alternative Fuel Tax

                                                Return (R. 01/09 01/08)               ____01/08

        (29) DR-309635N          Instructions for

                                                Filing Blender/Retailer

                                                of Alternative Fuel Tax

                                                Return (R. 01/09 01/08)               ____01/08

        (30) DR-309636             Terminal Operator

                                                Information Return

                                                (R. 01/09 01/08)                            ____01/08

        (31) DR-309636N          Instructions for Filing

                                                Terminal Operator

                                                Information Return

                                                (R. 01/09 01/08)                            ____01/08

        (32) DR-309637             Petroleum Carrier

                                                Information Return

                                                (R. 01/09 01/08)                            ____01/08

        (33) DR-309637N          Instructions for Filing

                                                Petroleum Carrier

                                                Information Return

                                                (R. 01/09 01/08)                            ____01/08

        (34) DR-309638             Exporter Fuel Tax

                                                Return (R. 01/09 01/08)               ____01/08

        (35) DR-309638N          Instructions for Filing

                                                Exporter Fuel Tax Return

                                                (R. 01/09 01/08)                            ____01/08

(36) through (39) No change.

        (40)                                 Motor Fuels EDI Technical

                                                Implementation Guide

                                                (ANSI ASC X12 V.4030)             ____

Specific Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.43, 206.485, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943, 213.755 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09,________.

 

PART IV TAX ON POLLUTANTS

12B-5.400 Producers and Importers of Pollutants.

(1) through (5) No change.

(6) RETURNS.

(a) through (b) No change.

(c) Electronic filing of payments, returns, and other information reports must be submitted to the Department, as provided by Chapter 12-24, F.A.C., when:

1. Payment of the tax is required to be made by electronic means;

2. Any return for reporting tax is required to be submitted by electronic means;

3. No tax is due with any return for reporting tax; or

4. Any information report is required to be submitted by electronic means.

(7) No change.

Specific Authority 206.14(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 206.9915, 206.9925, 206.9931, 206.9935, 206.9941, 206.9942, 206.9943, 213.755 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06,________.


NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: January 27, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development Workshop was published in the Florida Administrative Weekly on November 21, 2008 (Vol. 34, No. 47, p. 6078). A rule development workshop was conducted on December 9, 2008. No comments were received by the Department.