6749956, 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: 6749956

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-5.121	Temporary Licenses Issued Under a Declared Emergency
12B-5.130	Refunds
12B-5.150	Public Use Forms
12B-5.401	County Levy of Ninth-Cent Gas Tax on Motor Fuel and Special Fuel; Collection of Tax (Repealed)

PURPOSE:

The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline is a “fuel” subject to Florida’s fuel taxes. Standards established by the federal Bureau of Alcohol, Tobacco, and Firearms distinguish products containing alcohol fit for human consumption from those that are not fit for human consumption and are used as a fuel. Products containing 100% alcohol can be consumed by humans as an alcoholic beverage. These products are subject to federal and state beverages taxes. Products that are blended with at least 1% gasoline, such as “denatured ethanol,” are not fit for human consumption and are not subject to the beverage taxes. The proposed amendments clarify that “fuel grade ethanol,” defined as ethanol with no less than 1% gasoline, is a fuel subject to Florida’s fuel taxes.
The proposed amendments include ethanol-blended fuel containing not less than 9% ethanol as “gasohol,” a product subject to Florida’s fuel taxes. The Florida Renewable Fuel Standard Act (Sections 101-107, Chapter 2008-227, L.O.F., creating Sections 526.203-526.207, F.S.) requires terminal suppliers, importers, blenders, and wholesalers to report to the Department of Revenue the number of gallons of “blended gasoline” (mixture of gasoline and 9-10% fuel ethanol) and “unblended gasoline” (gasoline containing no fuel ethanol) sold. The total number of gallons sold in Florida is reported to the Florida Department of Agriculture and Consumer Services monthly. The proposed definitions for “fuel grade ethanol” and “gasohol” are consistent with the definitions for “blended gasoline” and “unblended gasoline.”
The purpose of the proposed creation of Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency), and 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency), is to implement the authority granted to the Department in Sections 15-17, Chapter 2007-106, L.O.F., to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state. This law temporarily expands the number of dealers authorized to provide fuel in Florida or to export fuel to other states in their time of need. The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt the application to obtain a temporary Florida fuel license.
The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to implement the provisions of Sections 1-2, Chapter 2007-31, L.O.F. Effective July 1, 2007, any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.

SUMMARY:

The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions): (1) update the definition of “alcohol” to remove the qualifications regarding the percentages of proof and purity; (2) update the definition of “fuel” to include fuel grade ethanol that is manufactured, produced, sold, or purchased for use as a gasoline blending component, or for use in a motor vehicle; (3) define “fuel grade ethanol” as ethanol with no less than 1% gasoline; and (4) update the definition for “gasohol” to mean ethanol-blended fuel that contains not more than 91% gasoline, and the ethanol content must not be less than 9%.
Proposed new Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides how fuel dealers may obtain a temporary license from the Department and when a temporary Florida fuel license will be granted by the Department; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida fuel taxes that must be collected and remitted to the Department by temporary importers, temporary exporters, and temporary carriers; (5) provides how to report and remit fuel taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida fuel taxes is available to temporary licensees and how to obtain the refund from the Department.
The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), provide: (1) that any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.; and (2) that fuel used in any vehicle or equipment driven or operated upon the public highways of Florida is not eligible for a refund.
The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, new Form DR-156T, Florida Temporary Fuel Tax Application, used by applicants to obtain a temporary Florida fuel license.
Proposed new Rule 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides that no additional application is necessary to obtain a Florida temporary pollutants importer license when an application to obtain a Florida temporary importer license is made; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida pollutant taxes that must be accrued and paid to the Department; (5) provides how to report and remit pollutant taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida pollutant taxes is available to temporary licensees and how to obtain the refund from the Department.

RULEMAKING AUTHORITY:

206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 206.8745(6), 213.06(1), 526.206 FS.

LAW:

206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.051(4), 206.052, 206.055, 206.095, 206.404, 206.41, 206.43, 206.62, 206.64, 206.86, 206.87, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9925, 206.99825(1)(a), 206.9931, 206.9942, 206.9943, 213.255(2), (3), 215.26(2), 526.203 FS.

PRINT PUBLISH DATE:

2/6/2009 Vol. 35/05

COMMENTS:

From 2/6/2009 To 2/27/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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