Florida – Exemption for Dyed Diesel Fuel Used in Commercial Fishing Vessels

SALT Report 2676 – The Florida Department of Revenue issued guidance regarding the recently enacted sales and use tax exemption for sales of dyed diesel fuel used in commercial fishing vessels and for aquacultural purposes.

The exemption applies to sales of dyed diesel fuel placed into the storage tank of boats, vessels, or equipment used exclusively to transport fish, crayfish, oysters, shrimp, or sponges from Florida salt or fresh waters to the public for resale purposes. However, the exemption specifically excludes dyed diesel fuel used for sport or pleasure fishing purposes.

To qualify for the exemption, the purchaser must provide the seller with an exemption certificate at the time of purchase stating that the dyed diesel fuel will be used exclusively for commercial fishing and for aquacultural purposes.  The Department’s publication provides an example of an exemption certificate that can be completed by the purchaser and kept in the vendor’s books and records.

This exemption was effective July 1, 2013.

For Further Information

Florida Department of Revenue – Tax Information Publication, No. 13A01-09