1. (1) General Information.

   1. (a) Persons who import either gasoline, gasohol, or diesel into Florida, by common or private carrier, upon which Florida tax has not been charged or collected, and persons who import and place fuel in storage outside a terminal registered under s. 4101 of the Internal Revenue Code must obtain a license as a Importer.

   2. (b) 1. A person who exclusively causes fuel to be imported into Florida by common or private carrier upon which Florida tax has been charged or collected, is not required to be licensed as an importer.

      2. A person is not required to be licensed as an importer if such person is transporting fuel from a point outside Florida, through Florida, and to a destination which is also outside this state.

      3. Storage of fuel by an importer in this state must be limited to no more than 24 hours in order for the fuel to remain in stream of interstate commerce.

   3. (c) 1. To qualify for an importer’s license, a person must first be licensed as a wholesaler.

      2. An importer is not authorized to sell fuel in Florida, nor is an importer authorized to store fuel in Florida. Sales and storage by an importer is reported under the wholesaler license.

2. (2) Licensing and Bonding.

   1. (a) Licensing.

      1. To obtain an annual license as an importer, every person must file Form DR-156, Florida Fuel or Pollutants Tax Application (incorporated by reference in Rule 12B-5.150, F.A.C.), with the required attachments, with the Department, as provided in the application, and enroll in the Department’s eServices.

      2. To enroll in the eServices to make payments and submit returns electronically to the Department, the importer must:

      a. Complete enrollment on the Department’s website at floridarevenue.com/taxes/eEnroll, or

      b. Complete Form DR-600, Enrollment and Authorization for eServices (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the importer is unable to use the Department’s website to enroll.

      3. Importers who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.) to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

      4. Each license is required to be renewed annually by filing Form DR-156R, Renewal Application for Florida Fuel/Pollutants License (incorporated by reference in Rule 12B-5.150, F.A.C.), and the required attachments with the Department, as provided in the renewal application.

   2. (b) Bonding.

      1. Prior to conducting business in this state, an importer will file with the Department a single bond equivalent to 60 days tax liability on motor fuel and diesel fuel.

      2. An importer’s bond shall be maintained in an amount sufficient to secure payment of 60 days of tax liability on motor fuel or diesel fuel transported into Florida.

      3. If an importer has not provided a bond sufficient to secure 60 days tax liability prior to importing motor fuel or diesel fuel, such importer is prohibited from importing any unsecured fuel into Florida.

      4. There is no maximum bond amount required for importers.

3. (3) Returns and Payments.

   1. (a) Returns. Licensed importers of gasoline, gasohol, or diesel fuel are required to report all taxes imposed by Chapter 206, F.S., on a Wholesaler/Importer Fuel Tax Return (form DR-309632, incorporated by reference in Rule 12B-5.150, F.A.C.), as provided in subsection (5) of Rule 12B-5.060, F.A.C.
   2. (b) Payments. Payments must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C.
4. (4) Refunds and Credits. Refunds and credits to importers are authorized only under the provisions for refunds and credits authorized to wholesalers. Importers may obtain an ultimate vendor credit for tax paid in the same manner as wholesalers, as provided in subsection (6) of Rule 12B-5.060, F.A.C.

5. (5) Import Authorization Numbers.

   1. (a) 1. Before any fuel may be imported into Florida upon which Florida tax has not been charged or collected, an importer must first call the Department of Revenue at 1(800)360-5436, and obtain an import authorization number.

      2. After receiving the required authorization number, an importer must provide such number to the carrier which will transport the fuel into Florida, and the number must be manually recorded on shipping papers in the possession of such carrier.

      3. An import authorization number will be denied when an importer has not provided a bond sufficient to secure 60 days tax liability prior to the importation of motor fuel or diesel fuel into this state.

   2. (b) Import authorization numbers are not required on fuel which is imported into Florida upon which Florida tax is either charged or collected.

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(3), 206.02, 206.026, 206.027, 206.028, 206.03, 206.05, 206.051, 206.054, 206.43, 206.48(2), 206.485, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-17-18, 1-25-26.