1. (1) Scope. This rule addresses requirements for the electronic submission of information used by the Department to track the movement of any product defined as a motor or diesel that has been received, disbursed, delivered, imported, exported, or moved in any manner within Florida by a licensed fuel dealer. This rule applies to licensed terminal suppliers, terminal operators, wholesalers, importers, petroleum carriers, exporters, and blenders.

2. (2) Electronic filing and data format. Returns must be filed electronically in the correct format, include all reportable transactions, and contain accurate information from source records such as bills of lading, delivery tickets, or invoices. The filing method and format for returns are dependent on the type of fuel license issued by the Department.

   1. (a) Terminal suppliers and terminal operators must file returns using Extensible Markup Language (XML), as provided in the Motor Fuel Taxes XML User Guide for eFile Developers and Transmitters, (form DR-309652, incorporated by reference in Rule 12B-5.150, F.A.C.). Instructions for how to electronically file returns can be found in the following forms, incorporated by reference in Rule 12B-5.150, F.A.C.:

      1. Form DR-309631N - Instructions for Filing Terminal Supplier Fuel Tax Return

      2. Form DR-309636N - Instructions for Filing Terminal Operator Information Return

   2. (b) Wholesalers, importers, petroleum carriers, exporters, and blenders must file returns through the Department’s eServices website by manually entering data or importing comma-delimited (CSV) or fixed-length text (flat) files as provided in the Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications – Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier (form DR-309653, incorporated by reference in Rule 12B-5.150, F.A.C.). Instructions for how to electronically file returns can be found in the following forms, incorporated by reference in Rule 12B-5.150:

      1. Form DR-309632N - Instructions for Filing Wholesaler/Importer Fuel Tax Return

      2. Form DR-309635N - Instructions for Filing Blender Fuel Tax Return

      3. Form DR-309637N - Instructions for Filing Petroleum Carrier Information Return

      4. Form DR-309638N - Instructions for Filing Exporter Fuel Tax Return

3. (3) Data elements required on fuel tax returns

   1. (a) Fuel tax returns filed with the Department must be complete and include all information within a data element. This information is provided on a schedule and is used to validate the correct amount of taxes are collected and distributed to the appropriate jurisdiction.
   2. (b) The data elements on fuel tax return schedules must be correct and adhere to the submission requirements provided in the filing instructions for each type of fuel tax return. The information required within each data element may be found on a bill of lading, invoice, or delivery ticket.

   3. (c) The following is a list of data elements that are included on a fuel tax return.

      1. Federal employer identification number (FEIN) of the carrier transporting the product

      2. FEIN of the person hiring the carrier

      3. Mode of transportation

      4. Point of origin or destination of the fuel

      5. Delivered to address

      6. Purchaser/seller/terminal supplier FEIN

      7. Date shipped, received, or delivered

      8. Document number

      9. Net gallons

4. (4) Penalties for failure to meet submission requirements.

   1. (a) Any person who fails to file electronically, fails to file a return in the proper format or who submits erroneous information within a data element will be notified by the Department in writing. Erroneous information may be identified using statistical sampling, nonstatistical sampling, or by a detailed audit.

      1. Written notification for invalid federal employer identification numbers (FEINs), modes of transportation, points of origin, or points of destination will include a detailed description of the error and a separate listing of the information within each data element that was incorrect.

      2. Written notification for invalid document numbers, dates, or net gallons will include an explanation of why the data is not correct and include examples.

      3. The written notification for omitted transactions will include a generic statement that certain transactions were not included on the Florida tax return. A list of the missing transactions or a copy of the inventory reconciliation calculation, identifying gains or losses over tolerance, will be attached to the written notification.

   2. (b) Each person will have three months from the date of notification to correct identified errors. After the three-month period ends, a penalty of $5,000 will be imposed each month the identified errors remain uncorrected.

Rulemaking Authority 206.485(1), 213.06(1) FS. Law Implemented 206.08, 206.09, 206.095, 206.48, 206.485 FS. History–New 5-23-22, Amended 1-25-26.