RSA 12B-5.130 - Refunds
(1) FUEL USED FOR
AGRICULTURAL, AQUACULTURAL, COMMERCIAL FISHING, AND COMMERCIAL AVIATION
PURPOSES.
(a)
1. Any person who purchases motor fuel used
in any tractor, vehicle, or other equipment that is used exclusively on a farm
for planting, cultivating, harvesting, or processing farm products for sale,
may obtain a refund of local option, state comprehensive enhanced
transportation system, and fuel sales taxes paid under Sections 206.41(1)(e),
(f), and (g), F.S. This provision includes motor vehicles licensed as a "goat,"
as provided in Section
RSA 320.08(3)(d),
F.S.
2. Persons using motor fuel in
the operation of boats, vessels, or equipment used exclusively for the taking
of fish, crayfish, oysters, shrimp, and sponges from the salt or fresh waters
of Florida for sale are entitled to a refund of municipal fuel tax and local
option, state comprehensive enhanced transportation system, and fuel sales
taxes paid under Sections
RSA
206.41(1)(c), (e), (f), and (g),
F.S.
3. Any person who purchases
motor fuel for use in the operation of aviation ground support vehicles or
equipment may obtain a refund of local option, state comprehensive enhanced
transportation system, and fuel sales taxes paid under Sections 206.41(1)(e),
(f), and (g), F.S. Motor fuel used in aviation ground support vehicles or
equipment that is driven or operated upon the public highways of this state
will not qualify for the refund.
(b) Prior to qualifying for a refund of taxes
paid on motor fuel used for agricultural, aquacultural, commercial fishing, and
commercial aviation purposes, every person is required to file an Application
for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule
RSA 12B-5.150,
F.A.C.) with the Department and obtain a Fuel Tax Refund Permit.
(c) Persons seeking a refund of taxes paid on
motor fuel for agricultural, aquacultural, commercial fishing, and commerical
aviation purposes must file an Application for Fuel Tax Refund-Agricultural,
Aquacultural, Commercial Fishing, and Commercial Aviation Purposes (Form
DR-138, incorporated by reference in Rule
RSA 12B-5.150,
F.A.C.) with the Department. Form DR-138 must be filed for each calendar
quarter no later than the last day of the month immediately following the
calendar quarter for which the refund is claimed. The filing date may be
extended one additional month when a written explanation that sets forth
reasonable cause for delay in filing the refund application is submitted with
the application and the prior quarter's refund application was timely submitted
to the Department.
(2)
UNDYED DIESEL FUEL USED FOR OFF-ROAD PURPOSES OR OTHER EXEMPT PURPOSES.
(a) When undyed diesel fuel is consumed by a
power take-off unit or engine exhaust for the purpose of turning a concrete
mixer drum, for compacting solid waste, or for unloading bulk cargo by pumping,
and such power take-off unit or engine exhaust is mounted on a motor vehicle
that has no separate fuel tank, tax paid on the diesel fuel will be subject to
a refund.
1. A refund of tax paid on undyed
diesel fuel will be granted on thirty-five percent of the gallons consumed by
vehicles that use fuel to turn a concrete mixer drum or for compacting solid
waste. Sales tax imposed under Section 212.0501, F.S., plus any applicable
discretionary sales surtax, is due on the average cost per gallon that is
eligible for a refund of fuel tax paid. The Department will reduce the amount
of refund due on fuel tax paid by the amount of sales tax, plus any applicable
discretionary sales surtax, due. The net amount of the refund will be granted
to the qualified applicant.
2. A
refund of tax paid on undyed diesel fuel will be granted based on a percentage
of the total gallons consumed by vehicles that use undyed diesel fuel for
unloading bulk cargo by pumping. Sales tax imposed under Section 212.0501,
F.S., plus any applicable discretionary sales surtax, is due on the average
cost per gallon, as computed in Schedule 1B, Form DR-309639, Application for
Refund of Tax Paid on Undyed Diesel Used for Off-road or Other Exempt Purposes,
that is eligible for a refund of fuel tax paid. The Department will reduce the
amount of refund due on the fuel tax paid by the amount of sales tax, plus any
applicable discretionary sales surtax, due. The net amount of the refund will
be granted to the qualified applicant.
(b) A refund of fuel tax on undyed diesel
fuel will be granted when the fuel is used in off-road stationary equipment or
in self-propelled off-road equipment. A refund will not be granted when the
fuel is used to operate equipment on the highways. Sales tax imposed under
Section
RSA
212.0501, F.S., plus any applicable
discretionary sales surtax, is due on the average cost per gallon of fuel that
is eligible for a refund of fuel taxes paid. The Department will reduce the
amount of refund due on fuel tax paid by the amount of sales tax, plus any
applicable discretionary sales surtax, due. The net amount of the refund will
be granted to the qualified applicant.
(c) A refund of fuel tax paid on undyed
diesel fuel will be granted when the fuel is used to operate a refrigeration
unit or other equipment located on a commercial motor vehicle and the fuel is
placed into a separate tank that is not connected to the fuel supply system of
the commercial motor vehicle. Undyed diesel fuel used to operate a
refrigeration unit or other equipment on a commercial motor vehicle operated by
a licensed common carrier for use in interstate or foreign commerce is subject
to sales tax based on the partial exemption provided in Section 212.08(9)(b),
F.S., and discretionary sales surtax as provided in Section 212.054(2)(b) 4.,
F.S. Sales tax and surtax due is calculated based on the carrier's mileage
apportionment factor. The Department will reduce the amount of refund due on
fuel tax paid by the amount of sales tax, plus any applicable discretionary
sales surtax, due. The net amount of the refund will be granted to the
qualified applicant. See Rules
RSA
12A-1.064 and 12A-15.013, F.A.C.
(d)
1.
Persons seeking a refund of tax paid on undyed diesel for off-road or other
exempt purposes must file an Application for Refund of Tax Paid on Undyed
Diesel Used for Off-road or Other Exempt Purposes (Form DR-309639, incorporated
by reference in Rule
RSA 12B-5.150,
F.A.C.) with the Department.
2. The
Department will reduce the amount of fuel tax refund due by the amount of sales
tax, plus any applicable discretionary sales surtax, due. The net amount of the
refund will be granted to the qualified applicant.
(e) An invoice or delivery ticket issued by
the seller at the time each motor vehicle is refueled must provide accurate
information as to the date, the number of gallons placed in the fuel tanks of
the motor vehicle, the motor vehicle number or tag number in the event the
motor vehicle is not numbered, and the seller's license or registration number.
Documentation to provide information regarding fuel consumption is required to
be maintained by the purchaser until tax imposed under Chapter 206, F.S., may
no longer be determined and assessed under Section 95.091, F.S.
(3) DIESEL FUEL USED IN INTERSTATE
COMMERCE.
(a) Diesel fuel used in commercial
vehicles regularly engaged in interstate commerce is fully taxable at the time
of purchase in this state.
(b)
1. Commercial vehicles having a Gross Vehicle
Weight (GVW) of 26,000 pounds or more, and commercial vehicles having three or
more axles (regardless of weight) are required to register with, file Fuel Tax
Returns with, and pay tax to the Department of Highway Safety and Motor
Vehicles (DHSMV).
2. Florida
domiciled carriers who file returns with DHSMV must seek refunds or credits
allowable under Section 207.005, F.S., from that agency.
(4) DIESEL FUEL SOLD FOR USE IN
VESSELS.
(a) Dyed Diesel Fuel
1. The sale of dyed diesel fuel for use in
any vessel not engaged in interstate or foreign commerce is subject to sales
tax and discretionary sales surtax, and the selling dealer is required to
collect the applicable sales tax and surtax. See Rule
RSA 12A-1.059,
F.A.C.
2. The sale of dyed diesel
fuel for use in a vessel used to transport persons or property for hire in
interstate or foreign commerce is subject to the sales tax partial exemption
provided in Section 212.08(4)(a) 2., F.S., and subject to discretionary sales
surtax, as provided in Section 212.054(2)(b) 4., F.S. Dealers who sell dyed
diesel fuel for use in such vessels are required to collect the applicable
sales tax and surtax due or to obtain a certificate, as provided in Rule
RSA
12A-1.0641, F.A.C., from a qualifying
purchaser stating that the fuel will be used in a vessel operated by a licensed
carrier in interstate or foreign commerce.
3. The sale of dyed diesel fuel that is
placed into the storage supply tank of a vessel or equipment used exclusively
for commercial fishing and for aquacultural purposes listed in subparagraph
206.41(4)(c) 3., F.S., is exempt from sales tax.
(b) Undyed diesel fuel sold to a purchaser
for use on a noncommercial vessel is subject to the fuel taxes imposed under
Section 206.87(1), F.S. The purchaser may obtain a refund of diesel fuel tax
paid as follows:
1. The purchaser must
purchase 2,500 gallons or more of diesel fuel for use in a noncommercial vessel
per calendar year. No refund will be allowed on purchases of less than 2,500
gallons per calendar year.
2. The
purchaser must file an Application for Refund (Form DR-26, incorporated by
reference in Rule
RSA 12-26.008,
F.A.C.), prior to April 1 of the year subsequent to each calendar year in which
the diesel fuel tax was paid. The purchaser is entitled to file only one
application per calendar year.
3.
The purchaser is required to submit original invoices showing the amount of
taxes paid with the application. Form DR-26 must meet the requirements of
Sections 213.255(2) and (3), F.S., and Rule
RSA
12-26.003, F.A.C.
4. The purchaser is required to pay the sales
tax, plus any applicable discretionary sales surtax. The Department will reduce
the amount of refund due on tax-paid diesel fuel used for exempt purposes by
the amount of sales tax and discretionary sales surtax due.
(c) Undyed diesel fuel sold to a
purchaser for use in a commerical fishing vessel or a vessel engaged in the
business of commercial transportation of persons or property is subject to the
fuel taxes imposed under Section 206.87(1), F.S. The purchaser may obtain a
refund of diesel fuel tax paid as follows:
1.
The purchaser must file an Application for Refund of Tax Paid (Form DR-26) with
the Department within three years after the right to refund has
accrued.
2. The purchaser is
required to submit original invoices or copies of invoices showing the amount
of fuel taxes paid with the application. Form DR-26 must meet the requirements
of Sections 213.255(2) and (3), F.S., and Rule
RSA
12-26.003, F.A.C.
3. The purchaser is required to pay the sales
tax, plus any applicable discretionary sales surtax. The Department will reduce
the amount of refund due on tax-paid diesel fuel used for commercial fishing
purposes or for use by a vessel engaged in the business of commercial
transportation of persons or property by the amount of sales tax and
discretionary sales surtax due.
(5) UNDYED DIESEL FUEL CONSUMED BY CERTAIN
MOTOR COACHES.
(a) Undyed diesel fuel sold in
this state that is consumed by the engine of a qualified motor coach, as
defined in Section
RSA
206.8745(8), F.S., during idle time for the
purpose of running climate control systems and maintaining electrical systems
is subject to a refund of fuel tax paid.
(b) The purchaser of fuel used for such
purpose may obtain a refund of diesel fuel tax paid as follows:
1. The purchaser must file an Application for
Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time
in Florida (Form DR-309640, incorporated by reference in Rule
RSA 12B-5.150,
F.A.C.), prior to April 1 of the year subsequent to each calendar year in which
the diesel fuel tax was paid. The purchaser is entitled to file only one
application per calendar year.
2.
The purchaser is required to submit with the application originals or copies of
invoices showing the amount of taxes paid. In lieu of invoices or copies of
invoices, the purchaser may submit the Schedule of Fuel Consumed During Idle
Time in Florida (Part III of Form DR-309640) and the Schedule of Undyed Diesel
Fuel Purchased in Florida for Use in a Motor Coach (Part IV of Form
DR-309640).
3. The purchaser is
required to pay sales tax, plus any applicable discretionary sales surtax. The
Department will reduce the amount of fuel tax refund by the amount of sales
tax, plus any applicable discretionary sales surtax, due.
Notes
Rulemaking Authority RSA 206.14(1), RSA 206.59(1), RSA 213.06(1) FS. Law Implemented RSA 206.41(4), (5), RSA 206.43(5), (6), RSA 206.64, RSA 206.8745, RSA 206.97, RSA 212.08(4), RSA 213.255(2), (3), RSA 215.26 FS.
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