Florida Dept. of Revenue - Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel

Florida Proposed Rules

Rule Number: Rule Title
12B-5.020	Definitions; Specific Exemptions
12B-5.030	Importers
12B-5.040	Carriers
12B-5.050	Terminal Suppliers
12B-5.060	Wholesalers
12B-5.070	Terminal Operators
12B-5.080	Exporters
12B-5.090	Local Government Users of Diesel Fuel
12B-5.100	Mass Transit Systems
12B-5.110	Blenders
12B-5.121	Temporary Licenses Issued Under a Declared Emergency
12B-5.150	Public Use Forms
12B-5.300	Aviation Fuel Licensees (Repeal)
12B-5.375	Temporary Pollutant Importer License Issued Under a Declared Emergency
12B-5.400	Producers and Importers of Pollutants
12B-5.500	Natural Gas Fuel Retailers
12B-5.600	Tracker System Reporting Requirements

Next Step:	The Department will present these rules to the Governor and Cabinet during the regularly-scheduled Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website.

Forms:	DR-156: Florida Fuel or Pollutants Tax Application DR-156R: Renewal Application for Florida Fuel/Pollutant License DR-157: Fuel or Pollutants Tax Surety Bond DR-157A: Assignment of Time Deposit DR-157B: Fuel or Pollutants Tax Cash Bond DR-157W: Bond Worksheet Instructions DR-309631: Terminal Supplier Fuel Tax Return DR-309631N: Instructions for Filing Terminal Supplier Fuel Tax Return DR-309632: Wholesaler/Importer Fuel Tax Return DR-309632N: Instructions for Filing Wholesaler/Importer Fuel Tax Return DR-309633N: Instructions for Filing Mass Transit System Provider Fuel Tax Return DR-309634N: Instructions for Filing Local Government User of Diesel Fuel Tax Return DR-309635: Blender Fuel Tax Return DR-309635N: Instructions for Filing Blender Fuel Tax Return DR-309636: Terminal Operator Information Return DR-309636N: Instructions for Filing Terminal Operator Information Return DR-309637: Petroleum Carrier Information Return DR-309637N: Instructions for Filing Petroleum Carrier Information Return DR-309638: Exporter Fuel Tax Return DR-309638N: Instructions for Filing Exporter Fuel Tax Return DR-309652: Motor Fuel Taxes XML User Guide for eFile Developers and Transmitters DR-309653: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns DR-309654: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications Mass Transit System Provider and Local Government User of Diesel Fuel Tax Returns

Cabinet Agenda for Hearing:	September 30, 2025
Notice of Public Meeting - Cabinet for Hearing:	September 23, 2025 (Vol. 51, No. 185)
Workshop Information:	August 14, 2025
Draft Rule Language:	August 14, 2025
Notice of Rule Development:	July 31, 2025 (Vol. 51, No. 148)

Purpose: Part III, Aviation Fuel, Chapter 206, F.S., is repealed by section 27, Chapter 2025-208, L.O.F., effective January 1, 2026, is to reflect the repeal of the tax on aviation fuel as provided in Chapter 2025-208, LO.F. The purpose of the draft amendments to Chapter 12B-5, F.A.C., is to: (1) remove provisions for the tax on aviation fuel; (2) update the electronic fuel tax return electronic filing requirements to provide the comma delimited and flat file requirements for filing certain fuel tax returns; and (3) to remove redundant and unnecessary provisions.