TAX NEWS - January 2010

Florida: Exporter

Exporters – Exporters are persons who remove taxable motor, aviation, or diesel fuels from substorage at a bulk facility or directly from a terminal rack and deliver to a destination outside Florida.

Persons licensed as exporters can purchase fuel in this state for export only. Exporters can store fuel for no more than 24 hours for the fuel to remain in the stream of interstate commerce.


Filing and Paying Taxes

Licensed exporters must file an Exporter Fuel Tax Return (Form DR-309638) electronically. This return provides the state with a record of all petroleum and biofuel products purchased by the exporter in Florida and exported from this state. Florida law imposes a $5,000 penalty for each month a taxpayer files a paper return.

You must enroll for e-Services before you can file and pay electronically. Find out more about e-Services requirements and options. Once you are enrolled, you may file and pay electronically.

The Department must receive a return by the 20th day of the month following the collection period. Download Instructions for Filing Exporter Fuel Tax (Form DR-309638N). Taxpayers who pay electronically can download a payment due date calendar (Form DR-659).


Tips for Electronic Filing

Manifest – Keyed and imported data will be reviewed for filing errors. Errors will be identified as a critical error or a warning message. You must correct critical errors before you can file your return. Warning messages will not prevent you from filing a return, but you should correct them before submitting your next return. View a list of error/warning messages and codes for exporters.