The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.87

206.87 Levy of tax.—

(1)(a) An excise tax of 4 cents per gallon is imposed upon each net gallon of diesel fuel subject to the tax under subsection (2).

(b) An additional tax of 1 cent per net gallon shall be imposed by each county on each net gallon of diesel fuel, which shall be designated as the “ninth-cent fuel tax.” This tax shall be used as provided in s. 336.021.

(c) An additional tax of 6 cents per net gallon shall be imposed on diesel fuel by each county, which shall be designated as the “local option fuel tax.” This tax shall be levied and used as provided in s. 336.025.

(d) An additional tax designated as the State Comprehensive Enhanced Transportation System Tax is imposed on each net gallon of diesel fuel in each county, at a rate equal to the maximum rate provided in s. 206.41(1)(f). This tax shall be used as provided in s. 206.608.

(e)1. An additional tax is imposed on each net gallon of diesel fuel, which tax is on the privilege of selling diesel fuel and which is designated the “fuel sales tax,” at a rate determined pursuant to this paragraph. Before January 1 of 1997 and of each year thereafter, the department shall determine the tax rate applicable to the sale of diesel fuel applicable for the forthcoming 12-month period beginning January 1, rounded to the nearest tenth of a cent, by adjusting the initially established tax rate of 6.9 cents per gallon by the percentage change in the average of the Consumer Price Index issued by the United States Department of Labor for the most recent 12-month period ending September 30, compared to the base year average, which is the average for the 12-month period ending September 30, 1989. However, the tax rate shall not be lower than 6.9 cents per gallon.

2. The department is authorized to adopt rules and adopt such forms as may be necessary for the administration of this paragraph.

3. The department shall notify each terminal supplier, position holder, wholesaler, and importer of the tax rate applicable under this paragraph for the 12-month period beginning January 1.

(2) The taxes specified in this section are imposed on all of the following:

(a) The removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.

(b) The removal of diesel fuel in this state from any refinery if either of the following applies:

1. The removal is by bulk transfer and the owner of the diesel fuel immediately before the removal is not a licensed terminal supplier; or

2. The removal is at the refinery rack.

(c) The entry of diesel fuel into this state for sale, consumption, use, or warehousing if either of the following applies:

1. The entry is by bulk transfer and the enterer is not a licensed terminal supplier; or

2. The entry is not by bulk transfer.

(d) The removal of diesel fuel in this state to an unregistered person, unless there was a prior taxable removal, entry, or sale of the diesel fuel.

(e) The removal or sale of blended diesel fuel in this state by the blender thereof. The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel.

History.—s. 2, ch. 19446, 1939; CGL 1940 Supp. 1167(104); s. 3, ch. 26718, 1951; s. 1, ch. 70-995; s. 4, ch. 71-363; s. 1, ch. 72-87; s. 5, ch. 75-286; s. 3, ch. 78-299; s. 2, ch. 80-163; ss. 1, 3, ch. 80-415; s. 9, ch. 81-151; s. 24, ch. 83-3; s. 6, ch. 83-137; s. 3, ch. 84-369; ss. 51, 125, ch. 85-342; s. 46, ch. 86-152; ss. 39, 76, ch. 87-6; s. 64, ch. 87-99; s. 45, ch. 87-548; s. 5, ch. 90-351; s. 13, ch. 92-320; s. 1084, ch. 95-147; s. 71, ch. 95-417; s. 2, ch. 2013-198.

Note.—Former s. 209.02.

F.S. 206.87 on Google Scholar

F.S. 206.87 on Casetext

Amendments to 206.87

Arrestable Offenses / Crimes under Fla. Stat. 206.87

Level: Degree
Misdemeanor/Felony: First/Second/Third

S206.87 - FRAUD - NO OFF/PENALTY - F: T

Annotations, Discussions, Cases:

Cases from cite.case.law:

UNITED SPECIALTIES OF AMERICA v. DEPARTMENT OF REVENUE,, 786 So. 2d 1210 (Fla. Dist. Ct. App. 2001)

. . . gallon is imposed on each gallon of kerosene in the same manner as 'prescribed for diesel fuel under ss. 206.87 . . . Section 206.87(2) provides: (2)The taxes specified in this section are imposed on all of the following . . . terminal supplier shall pay taxes on the removal of diesel fuel from a refinery as specified by s. 206.87 . . . (2)(b). (3) Every importer shall pay taxes on the entry into this state as specified by s. 206.87(2)( . . . is false. (9) The terminal operator is jointly and severally liable for the taxes imposed under s. 206.87 . . .

TA OPERATING CORPORATION d b a v. STATE DEPARTMENT OF REVENUE,, 767 So. 2d 1270 (Fla. Dist. Ct. App. 2000)

. . . appeals the final summary judgment denying the refund it sought of excise taxes paid under section 206.87 . . . Section 206.87, Florida Statutes (1993), provides: (1) An excise tax of 4 cents per gallon is hereby . . . Only the second sentence of section 206.87(3)(d) contemplates persons “duly licensed as dealers.” . . . See § 206.87(2)(a), Fla. Stat. (1993). . . . Florida’s excise on the privilege of purchasing special fuel in Florida, see § 206.87(1), Fla. . . .

PIONEER OIL CO. INC. v. STATE DEPARTMENT OF REVENUE,, 401 So. 2d 1319 (Fla. 1981)

. . . Section 206.87(1), Florida Statutes (Supp. 1978), imposes an eight-cent excise tax on each gallon of . . . industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy. § 206.87 . . .

BELCHER OIL COMPANY, v. STATE DEPARTMENT OF REVENUE,, 382 So. 2d 793 (Fla. Dist. Ct. App. 1980)

. . . deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87 . . . court held that in order to be entitled to exemption from the special fuels tax imposed under Section 206.87 . . . purchasers furnished resale certificates to Pioneer, the “resale” exemption provided for by Section 206.87 . . . from Zamora or Roberts to show that the fuel was being purchased for an exempt purpose under Section 206.87 . . . relied upon by Belcher Oil, that the fuel was being purchased for exempt agricultural use (Section 206.87 . . .

PIONEER OIL COMPANY, INC. v. STATE DEPARTMENT OF REVENUE,, 381 So. 2d 263 (Fla. Dist. Ct. App. 1980)

. . . Section 206.87(1), Florida Statutes (1978 Supp.) imposes an excise tax of eight cents per gallon on the . . . dealers without collecting the tax, the second dealer then becoming responsible for payment of the tax, § 206.87 . . .

SILVER SAND COMPANY OF LEESBURG, INC. v. DEPARTMENT OF REVENUE,, 365 So. 2d 1090 (Fla. Dist. Ct. App. 1979)

. . . Florida Statutes, § 206.87(2). . . . Florida Statutes, § 206.87(2), (3). . . . Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the . . . F.S. 206.23, 206.49 and 206.87(3) do require that an invoice for sale of special fuel state the special . . . purchaser buying and receiving such products may fully rely upon the statement made in such invoice.” “206.87 . . .

K. KNAPP, v. P. McFARLAND, P. McFARLAND, v. J. TANNER S., 344 F. Supp. 601 (S.D.N.Y. 1971)

. . . 1968 .............. 2,993.13 February 28, 1968 ............ 742.50 March 31, 1968 ................ 206.87 . . .

E. L. v., 37 T.C. 445 (T.C. 1961)

. . . deficiencies in petitioners’ income taxes for the years 1955 and 1956 in the amounts of $155.09 and $206.87 . . .

UNITED STATES TRUST CO. v. MERCANTILE TRUST CO., 88 F. 140 (9th Cir. 1898)

. . . in said contract of August 20, 1884, there was situated 35.64 miles In Kern county, California, and 206.87 . . . R. at $13,799.36 per mile, $491,809.19, at $2.00 per $100. $ 9,836 18 San Bernardino Co., 206.87 miles . . . Southern Pacific Railroad Company was some 242.37 miles, of which 35.64 miles were in Kern county and 206.87 . . .

MERCANTILE TRUST CO. v. ATLANTIC P. R. CO., 80 F. 18 (C.C.S.D. Cal. 1897)

. . . described in said contract of August 20, 1884, there was situated 35.64 miles in Kern county, Cal., and 206.87 . . . $491,809.39, at $2.00 per $100................................................ $ 9,830 18 San Bernardino Co., 206.87 . . .