Florida: Fuel Excise Taxes
Florida Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Florida and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Florida Gasoline Tax
| Excise: | $0.04 / gallon |
|---|---|
| Addl. Tax: | $0.24 / gallon† |
| Total Tax: | $0.28 / gallon |
Florida Diesel Tax
| Excise: | $0.04 / gallon |
|---|---|
| Addl. Tax: | $0.28 / gallon† |
| Total Tax: | $0.32 / gallon |
Florida Gasohol Tax
| Excise: | $0.04 / gallon |
|---|---|
| Addl. Tax: | $0.24 / gallon† |
| Total Tax: | $0.28 / gallon |
† Additional Applicable Taxes: Sales tax added to excise
Other Florida Fuel Excise Tax Rates
The primary excise taxes on fuel in Florida are on gasoline, though most states also tax other types of fuel.
Florida Aviation Fuel Tax
In Florida, Aviation Fuel is subject to a state excise tax of Section 206.9825, Florida Statutes
Point of Taxation: Position holder or exchange receiver at the rack.
Florida CNG Tax
In Florida, CNG is subject to a state excise tax of Section 206.9955, Florida Statutes
Point of Taxation: Retail - Exempt until 2019.
Florida Jet Fuel Tax
In Florida, Jet Fuel is subject to a state excise tax of Section 206.9825, Florida Statutes
Point of Taxation: Position holder or exchange receiver at the rack.
Florida LNG Tax
In Florida, LNG is subject to a state excise tax of Section 206.9955, Florida Statutes
Point of Taxation: Retail - Exempt until 2019.
Payment of Florida Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of each month for the previous month, quarter or half of the year, special fuel tax is due July 1st for annual, January 1st and July 1st for semiannual, and January 1st, April 1st, July 1st and October 1st for quarterly and Petroleum taxes is due the 20th of every month.
Florida Fuel Tax Reports
Fuel producers and vendors in Florida have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Florida government. Click the button below to view details on seven FL fuel tax reports.
View Fuel Tax ReportsBlender Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Florida Air Carrier Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Local Government User of Diesel Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Mass Transit System Provider Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Pollutants Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Terminal Supplier Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Wholesaler/Importer Fuel Tax Return
Report Due: Your tax return is due to the Department on the 1st day of the month following the collection period. Returns filed electronically will be considered late if they are not received by the Department or
Report Penalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Payment Due: You must initiate your electronic payment no later than 5:00 p.m., ET, on the business day prior to the 20th.
ReportPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
PaymentPenalties: If your payment or return is late, no collection allowance is authorized. In addition to all other penalties, a delinquency penalty of 10 percent of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50 percent and the minimum is $10, even if you file a tax return with no tax due.
Federal Fuel Excise Taxes
The price of all motor fuel sold in Florida also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Florida comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
-->
Back to Florida Sales Tax Handbook Top