Motor carrier fuel/Highway use/Mileage tax - Florida

IFTA fees

IFTA license, no fee

IFTA decals, $4 per vehicle

Temporary decal permit

Temporary decal permits are not available; carriers must have permanent decals.

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.

PTO/Reefer/Other fuel refunds

If undyed diesel fuel is consumed by a power take-off unit or engine exhaust for the purpose of turning a concrete mixer drum, compacting solid waste, or unloading bulk cargo by pumping, and the power take-off unit or engine exhaust is mounted on a motor vehicle that does not have a separate fuel tank, tax paid on the diesel fuel will be refunded. A refund of tax paid on undyed diesel fuel will be granted on 35 percent of the gallons consumed by vehicles that use fuel to turn a concrete mixer drum or for compacting solid waste.

Refunds of fuel tax on undyed diesel fuel are granted when the fuel is used in off-road stationary equipment or in self-propelled off-road equipment. The Department of Revenue (DOR) will not grant refunds for fuel used to operate equipment on the highways.

A refund of fuel tax paid on undyed diesel fuel will be granted if the fuel is used to operate a reefer or other equipment located on a commercial motor vehicle and the fuel is placed into a separate tank that is not connected to the fuel supply system of the commercial motor vehicle. Undyed diesel fuel used to operate a refrigeration unit or other equipment on a commercial motor vehicle operated by a licensed common carrier for use in interstate or foreign commerce is subject to sales tax and discretionary sales surtax.

To claim a refund of tax paid on undyed diesel for off-road or other exempt purposes, file Form DR-309639, Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes.

An invoice or delivery ticket issued by the seller at the time each motor vehicle is refueled must provide accurate information as to the date, number of gallons placed in the fuel tanks of the motor vehicle, the motor vehicle number or tag number in the event the motor vehicle is not numbered, and the seller's license or registration number. The purchaser must keep documentation to provide information regarding fuel consumption until the tax imposed may no longer be determined and assessed.

Undyed diesel fuel sold in Florida that is consumed by the engine of a qualified motor coach during idle time for the purpose of running climate control systems and maintaining electrical systems is subject to a refund of fuel tax paid. Purchasers must file Form DR-309640, Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida, prior to April 1 of the year subsequent to each calendar year in which the diesel fuel tax was paid. With the application, the purchaser must submit originals or copies of invoices showing the amount of taxes paid. In lieu of the invoices, purchasers may submit a schedule of fuel purchased and consumed during idle time in Florida (Form DR-309640, Parts III and IV).

In the above situations, sales tax plus any applicable discretionary sales surtax, is due on the average cost per gallon of fuel that is eligible for a refund of fuel taxes paid. DOR will reduce the amount of refund due on fuel tax paid by the amount of sales tax, plus any applicable discretionary sales surtax, due. The net amount of the refund will be granted to the qualified applicant.