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Florida Proposed Rules


Rule Number: Rule Title
12B-5.150Public Use Forms
12B-5.500Natural Gas Fuel Retailers
12B-5.600Tracking System Reporting Requirements

Next Step:A workshop will be held, if requested in writing, at 10:00 a.m. on May 7, 2025. An agenda and materials for the workshop are available below.

Forms:
DR-156: Florida Fuel or Pollutants Tax Application
DR-156CON: Application for Consolidated Tax Filing Number for Retailer of Natural Gas Fuel
DR-156R: Renewal Application for Florida Fueland Pollutants 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-309641: Tax Paid on Natural Gas Fuel Used for Exempt
DR-309641N: Instructions for Completing Application of Tax Paid on Natural Gas Fuel Used for Exempt
DR-309646: Natural Gas Fuel Tax Return
DR-309646 CON: Retailer of Natural Gas Consolidated Fuel Tax Return
DR-309646N: Instructions for Filing Natural Gas Fuel Tax Return
DR-309646N CON: Instructions for Filing Retailer of Natural Gas Consolidated Fuel Tax Return


Workshop Information:May 7, 2025
Draft Rule Language:May 7, 2025
Notice of Rule Development:April 22, 2025 (Vol. 51, No. 78)

Purpose:    Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rules 12B-5.150, F.A.C. (Public Use Forms), 12B-5.500, F.A.C., (Natural Gas Fuel Retailers), and 12B-5.600 (Tracking System Reporting Requirements), is to provide for administration of the taxes, including amendments to the application to obtain a fuel tax license, the annual license renewal application, the forms used to meet the bond requirements for retailers of natural gas fuel, the refund of taxes paid on natural gas fuel used for certain purposes, to provide new tax returns and instructions to pay the taxes and file tax returns on natural gas fuel by electronic means, and to provide the availability and instructions for consolidated filing for all locations.