1(1) 2The provisions of this part requiring the payment of taxes do not apply to any of the following:20(a) 21The removal from a terminal or refinery of, or the entry or sale of, any diesel fuel if all of the following apply:441. 45The person otherwise liable for tax is a diesel fuel registrant;
562. 57In the case of a removal from a terminal, the terminal is an approved terminal; and
733. 74The diesel fuel satisfies the dyeing and marking requirements of s. 85206.874186. 87(b) 88Any entry by a licensed importer into this state of diesel fuel on which taxes have been imposed by this chapter on a diesel fuel registrant pursuant to an agreement entered into with the department as provided by s. 127206.872128. 129(c) 130The removal of diesel fuel if all of the following apply:1411. 142The diesel fuel is removed by rail car from an approved refinery or terminal and is received at an approved refinery or terminal; and
1662. 167The refinery and the terminal are operated by the same diesel fuel registrant.
180(d) 181Diesel fuel which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside of this state by a supplier by means of any of the following:2151. 216Facilities operated by the supplier.
2212. 222Delivery by the supplier to a carrier, customs broker, or forwarding agent, whether hired by the purchaser or not, for shipment to such out-of-state point.
2473. 248Delivery by the supplier to any vessel clearing from a port of this state for a port outside of this state and actually exported from this state in the vessel.
278(e) 279Diesel fuel which is destined for delivery to a location outside of this state on which the diesel fuel registrant is required to collect the taxes of the destination state pursuant to an agreement with the state of destination.
318(2) 319Backup tax does not apply to delivery in this state of diesel fuel into the fuel tank of a diesel-powered motor vehicle as provided in s. 345206.873 346for use on a farm for farming purposes. 354(3) 355Dyed diesel fuel may be purchased and used only for the following purposes:368(a) 369Use on a farm for farming purposes.
376(b) 377Exclusive use of a local government.
383(c) 384Use in a vehicle owned by an aircraft museum.
393(d) 394Exclusive use of the American Red Cross.
401(e) 402Use in a vessel employed in the business of commercial transportation of persons or property or in commercial fishing.
421(f) 422Use in a bus engaged in the transportation of students and employees of schools.
436(g) 437Use in a local bus service that is open to the public and travels regular routes.
453(h) 454Exclusive use of a nonprofit educational facility.
461(i) 462Use in a motor vehicle owned by the United States Government which is not used on a highway.
480(j) 481Use in a vessel of war.
487(k) 488Use of diesel fuel for home heating.
495(l) 496Use in self-propelled off-road equipment or stationary equipment subject to tax under s. 509212.0501510. 511(m) 512Use by a noncommercial vessel.
517(4)(a) 518Notwithstanding the provisions of this section allowing local governments and school districts to use dyed or otherwise untaxed diesel fuel in motor vehicles, each county, municipality, and school district, to qualify for such use, must first register with the department as a local government user of diesel fuel.
566(b) 567A municipality, county, or school district that manufactures biodiesel fuel solely for use by the municipality, county, or school district and local government users of diesel fuel are required to file a return accounting for biodiesel fuel manufacturing, diesel fuel acquisitions, inventory, and use, and remit a tax equal to 3 cents of the 4-cent tax required under s. 626206.87(1)(a), 627plus the taxes required under s. 633206.87(1)(b), 634(c), and (d) each month to the department. 642(c) 643Any county, municipality, or school district not licensed as a local government user of diesel fuel shall be liable for the taxes imposed by s. 668206.87(1) 669directly to the department for any highway use of untaxed diesel fuels. 681(d) 682Each county, municipality, or school district may receive a credit for additional taxes paid under s. 698206.87 699for the highway use of diesel fuel, provided the purchases of diesel fuel meet the requirements relating to refunds for motor fuel purchases under s. 724206.41725. 726(5)(a) 727Notwithstanding the provisions of this section allowing local bus transit systems to use dyed or otherwise untaxed diesel fuel in qualifying motor vehicles providing local public transportation over regular routes, each qualifying mass transit provider, to qualify for such use, must first register with the department as a mass transit system.
778(b) 779Mass transit system providers shall be required to file a return accounting for diesel fuel acquisitions, inventory, and use, and remit a tax equal to the taxes required under s. 809206.87(1)(a) 810and (b) each month to the department. 817(c) 818Any local provider not licensed as a mass transit system shall be liable directly to the department for any highway use of untaxed diesel fuels.
843(d) 844Each licensed mass transit system may receive a credit for additional taxes paid under s. 859206.87 860for the highway use of diesel fuel, provided the purchases of diesel fuel meet the requirements relating to refunds for motor fuel purchases under s. 885206.41886. 887(6) 888Diesel fuel contained in the fuel tanks of any motor vehicle entering this state and used to propel such motor vehicle into Florida from another state shall be exempt from the taxes imposed by this part but may be taxed under the provisions of chapter 207. Diesel fuel supplied by a vehicle manufacturer and contained in the fuel tanks of a new and untitled motor vehicle shall be exempt from the taxes imposed by this part. “Fuel tanks” means the reservoir or receptacle attached to the motor vehicle by the manufacturer as the container for fuel used to propel the vehicle.
989(7) 990Biodiesel fuel manufactured by a public or private secondary school that produces less than 1,000 gallons annually for the sole use at the school, by its employees, or its students is exempt from the tax imposed by this part. A public or private secondary school that produces less than 1,000 gallons a year of biodiesel is exempt from the registration requirements of this chapter.
