6750732, 12B-5.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6750732

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-5.030	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:

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.

RULEMAKING 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:

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.

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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