​​​​​​​​​​Terminal Supplier​

Terminal suppliers are fuel tax licensees who import gasoline, gasohol, diesel, or aviation fuel into Florida by vessel or pipeline; place fuel products into storage at a terminal registered under Section 4101 of the Internal Revenue Code; and sell fuel through the loading rack at the terminal to their customers.

Terminal suppliers may:

  • Receive fuel from, or exchange fuel with, other terminal suppliers above the rack
  • Sell fuel to resellers or jobbers
  • Sell fuel to licensed wholesalers, wholesalers who import or export, or exporters
  • Export fuel direct from the terminal
  • Sell fuel to retail dealers or end users
  • ​Sell fuel to the U.S. government
  • Sell fuel to farmers and commercial fishers
  • Blend products at the loading rack where the blended product is used to propel a vehicle, vessel, or aircraft

Terminal suppliers can:

  • Import tax-free gasoline, gasohol, diesel, or aviation fuel products by vessel or pipeline
  • Place tax-free fuel in storage at a terminal

Bond Requirement

A bond that equals three times the estimated average monthly gallons purchased times the total tax levied, not to exceed $300,000, is required. If the average monthly gallons purchased is less than $50, a bond is not required.

File and Pay Tax

Terminal suppliers must pay tax and file the Terminal Supplier Fuel Tax Return (DR-309631) electronically. Instructions (Form DR-309631N PDF Icon) are available. You can file and pay fuel tax electronically using the Department's free and secure File and Pay webpage.

Once enrolled for eServices, a terminal supplier must create a secure file transfer account with SecureNet to file electronically. It is recommended that you use the same user ID and password provided during eServices enrollment. For instructions, review the BSWA Instruction Sheet PDF Icon, or visit the SecureNet website.

Licensed terminal suppliers must file their return using Extensible Markup Language (XML). An XML file can be created using off-the-shelf software, or by producing your own output. You must submit test files and receive approval from the Department prior to filing your return electronically. Visit the Department's Software Developer Information and Specifications webpage to download the Motor Fuel Taxes XML Package for instructions on testing and filing your terminal supplier return electronically. If you have questions about filing errors, contact e-Services@floridarevenue.com and include "Terminal Supplier" in the subject line.

Returns and payments are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, state holiday, or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. A return must be filed for each collection period.

When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of the electronic payment deadlines, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

Terminal suppliers are required to file and pay electronically. Florida law imposes a monthly penalty of $5,000 for failing to file and pay electronically.

If you do not file a complete return, including all schedules, a $200 penalty will be assessed.

If you file your return or pay tax late, a collection allowance is not authorized. In addition to all other penalties, a late penalty of 10% of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50% and the minimum is $10 even if no tax is due. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates webpage.

Tips for Electronic Filing

Confirmation - Once you have successfully submitted the return and payment, a confirmation number and a list of filing errors (if any) will be issued.

Manifest – Returns filed electronically will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be corrected before you can file your return. Compliance notices will not prevent the Department from processing your return; however, these notices should be reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return.