Florida – Department of Revenue to Collect Motor Fuel Inspection Fees

SALT Report 2774 – The Florida Department of Revenue announced that the responsibility of collecting motor fuel inspection fees has been transferred from the Florida Department of Agriculture and Consumer Services to the Department of Revenue, effective July 1, 2013.

Also, the regulation governing the fees, section 206.41 Florida Statutes, has been amended to reflect that $0.125 will be levied on each gallon of motor fuel sold or used in the State. The additional $0.125 cents per gallon will be included in the state tax rate, which will increase from $16.9 cents per gallon to $17.025 cents per gallon.

In addition, this change will increase the total fuel tax that is collected by wholesalers, importers, and terminal suppliers who sell motor fuel to wholesalers, resellers, retail dealers, and end users. The new combined rate for these individuals will increase from $27.8 cents per gallon to $27.925 cents per gallon.  However, the combined rate does not include local option taxes.

These taxes should be remitted with the July return due on August 1, 2013.

For Further Information

Florida Department of Revenue – Tax Information Publication13B05-03