13327041, 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: 13327041

Notice of Development of Rulemaking

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Effective July 1, 2013, Chapter 2013-103, L.O.F., repealed the Florida Renewable Fuel Standard Act (sections 526.201-526.207, F.S.).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. Municipalities, counties, and school districts are required to file a return accounting for the biodiesel fuel manufactured and to remit three cents of the 4-cent tax imposed under paragraph 206.87(1)(a), F.S., and the ninth-cent fuel tax, the local option fuel tax, and the State Comprehensive Enhanced Transportation System Tax imposed under paragraphs 206.87(1)(b), (c), and (d), F.S. 
Effective January 1, 2014, Chapter 2013-198, L.O.F., repeals the tax on alternative fuels, removing the requirement for retailers of alternative fuel to be licensed and the requirement for purchasers of alternative fuel that is placed into a vehicle registered in Florida to pay an annual alternative fuel decal fee. 
Also, effective January 1, 2014, Chapter 2013-198, L.O.F., 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. Any natural gas fuel retailer who does not hold a valid annual license is subject to a penalty of $200 for each month of operation without a license until December 31, 2018. Effective January 1, 2019, this penalty is increased to 25 percent of the tax assessed on the total purchases of natural gas fuel made during the unlicensed period. 
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to 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 purpose of the proposed amendments to Rule 12B-5.060, F.A.C. (Wholesalers), is to remove provisions regarding the tax on alternative fuel repealed by Chapter 2013-198, L.O.F., effective January 1, 2014, and to remove obsolete provisions regarding the collection of tax on sales of undyed diesel fuel.
The purpose of 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), is to remove obsolete provisions.
The purpose of the proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), is to update the reporting, licensing, and bonding requirements of municipalities, counties, and school districts, as provided in Chapter 2013-142, L.O.F., and to remove provisions for nonpublic schools which are not permitted to be licensed as a local government user.
The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to 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 to 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 purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
The purpose of the proposed repeal of Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), is to remove provisions regarding the tax on alternative fuels repealed by Chapter 2013-198, L.O.F., effective January 1, 2014.
The purpose of the creation of Part V, Tax on Natural Gas Fuel, Rule 12B-5.500, F.A.C. (Natural Gas Fuel Retailers), is to provide for the annual licensing of natural gas fuel retailers, as required by Chapter 2013-198, L.O.F., beginning January 1, 2014.

SUBJECT:

The subject of the rule workshop is: (1) the proposed changes to include the provisions of Chapters 2013-82, 2013-103, 2013-142, and 2013-198, L.O.F.; (2) update changes to forms used by the Department in the administration of the taxes imposed on fuels and pollutants to incorporate these law changes; and (3) to remove obsolete and unnecessary provisions.

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:

8/2/2013 Vol. 39/150

RELATED STATUTES
AND LAWS:

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., 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.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12B-5.020&PDate=8/2/2013&Section=1

REFERENCE MATERIALS:

No reference(s).

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