TAX NEWS - 2010

Florida Diesel Fuel Tax: Biodiesel Manufactured by Secondary Schools

Effective July 1, 2010, a public or private secondary school in Florida that manufactures less than 1,000 gallons of biodiesel yearly is exempt from the diesel fuel tax. The biodiesel must be for use at the school, by its employees, or by its students.

A school meeting these requirements does not have to get a license or pay the diesel fuel tax required under Chapter 206, Florida Statutes.

Any secondary school that manufactures 1,000 gallons or more yearly or uses the biodiesel for a purpose other than the exempt purpose must obtain a license as a wholesaler and pay tax monthly on the total volume of biodiesel manufactured.