30089902, 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: 30089902

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-5.030	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-5.121	Temporary Licenses Issued Under a Declared Emergency
12B-5.150	Public Use Forms
12B-5.300	Aviation Fuel Licensees
12B-5.375	Temporary Pollutant Importer License Issued Under a Declared Emergency
12B-5.400	Producers and Importers of Pollutants
12B-5.500	Natural Gas Fuel Retailers
12B-5.600	Tracking System Reporting Requirements

PURPOSE:

Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Ch. 2025-208, L.O.F., effective January 1, 2026. The purpose of the proposed amendments to Chapter 12B-5, F.A.C (Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel), is to: (1) remove provisions for the tax on aviation fuel; (2) update the electronic fuel tax return electronic filing requirements to provide the comma delimited and flat file requirements for local governmental units; and (3) remove redundant and unnecessary provisions.

SUMMARY:

The proposed amendments to Rule Chapter 12B-5, F.A.C (Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel): (1) remove provisions for aviation fuel tax effective January 1, 2026; (2) update how to obtain copies of forms from the Department, removing redundant and unnecessary provisions; (3) provide the requirements for electronic fuel tax returns for local government users of diesel fuel and mass transit system providers, adopting file format specifications; (4) adopt clarifications to forms used to obtain annual fuel tax licenses, including the removal of provisions to obtain an aviation fuel tax license; and (5) clarify the application used to annually renew a fuel or pollutants tax license.

RULEMAKING AUTHORITY:

206.14(1), 206.485(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 206.97, 213.06(1), 213.755(8) FS.

LAW:

119.071(5), 206.01, 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.52, 206.054, 206.055, 206.06, 206.08, 206.09, 206.095, 206.11, 206.404, 206.41, 206.413, 206.414, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.63, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9815, 206.9825, 206.9826, 206.9835, 206.9855, 206.9865, 206.9875, 206.9915, 206.9925, 206.9931, 206.9935, 206.9941, 206.9942, 206.9943, 212.0501, 213.255, 213.37, 213.755, 215.26(2) FS.

PRINT PUBLISH DATE:

10/13/2025 Vol. 51/199

COMMENTS:

From 10/13/2025 To 11/3/2025 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

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