13700879, 12B-5.020 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13700879

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.020	Definitions; Specific Exemptions
12B-5.060	Wholesalers
12B-5.080	Exporters
12B-5.090	Local Government Users
12B-5.130	Refunds
12B-5.140	Dyeing and Marking; Mixing
12B-5.150	Public Use Forms
12B-5.200	Realtailers of Alternative Fuel
12B-5.300	Aviation Fuel Licensees
12B-5.500	Natural Gas Fuel Retailers

PURPOSE:

Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F.
Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).
Effective July 1, 2013, Chapter 2013-142, L.O.F., provides that municipalities, counties, and school districts that manufacture biodiesel fuel solely for their own use are exempt from the wholesaler reporting, licensing, and bonding requirements. 
Effective January 1, 2014, Chapter 2013-198, L.O.F.: (1) repeals the licensing requirements for retailers of alternative fuels; (2) repeals the requirement for purchasers of alternative fuel used in a vehicle registered in Florida to pay an annual fuel decal fee; (3) defines the term “natural gas fuel” to include those fuels previously defined as “alternative fuels”; and (4) requires any person who sells, produces, or refines natural gas fuel for use in a motor vehicle to be licensed annually as a natural gas fuel retailer effective January 1, 2014. 
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel) is to: (1) include the provisions of Chapters 2013-82, 2013-103, 2013-142, and 2013-198, L.O.F.; (2) include these law changes in the forms used by the Department in the administration of the taxes imposed on fuels and pollutants; and (3) remove obsolete and unnecessary provisions.

SUMMARY:

The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), update the definition of “gasohol,” removing reference to section 526.203, F.S., repealed by Chapter 2013-103, L.O.F., effective July 1, 2013.
The proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), remove provisions regarding alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel.
The proposed amendments to Rule 12B-5.080, F.A.C. (Exporters), Rule 12B-5.140, F.A.C. (Dyeing and Marking; Mixing), and Rule 12B-5.300, F.A.C. (Aviation Fuel Licensees), remove obsolete provisions.
The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), update the reporting, licensing, and bonding requirements of municipalities, counties, and school districts, as provided in Chapter 2013-142, L.O.F., and remove provisions for nonpublic schools, which are not permitted to be licensed as a local government user.
The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds): (1) provide for the sales tax exemption for dyed diesel fuel used for commercial fishing and for aquacultural purposes, as provided in Chapter 2013-82, L.O.F.; and (2) clarify that Form DR-26 (Application for Refund) is used to obtain a refund of tax paid on undyed diesel fuel used in a commerical fishing vessel or in a vessel engaged in commercial transportation.
The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, updates to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
The proposed repeal of Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), removes provisions regarding alternative fuels, as repealed by Chapter 2013-198, L.O.F., effective January 1, 2014.
The creation of Part V, Tax on Natural Gas Fuel, Rule 12B-5.500, F.A.C. (Natural Gas Fuel Retailers), provides for the annual licensing of natural gas fuel retailers, as required by Chapter 2013-198, L.O.F., beginning January 1, 2014.

RULEMAKING AUTHORITY:

206.14(1), 206.485(1), 206.59(1), 20.62(10), 206.87(1)(e)2., 206.8741(1), 206.97, 213.06(1), 213.755(8) FS.

LAW:

119.071(5), 206.01(4), (9), (21), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8741, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9825, 206.9835, 206.9865, 206.9875, 206.9915, 206.9931, 206.9942, 206.9943, 212.0501, 212.08(4), 213.255(2), (3), 213.755, 215.26 FS.

PRINT PUBLISH DATE:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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