Florida Statutes
Fla. Stat. § 206.87 (2025)
Levy of tax.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Arrestable Offenses under F.S. 206.87
M = misdemeanor · F = felony · degree: F=1st S=2nd T=3rd§206.87FRAUDNO OFF/PENALTY
Notes of Decisions
Cited in 6
cases, 1979–2001 · leading case: TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000).
TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000). “Section 206.87, Florida Statutes (1993), provides: *1272 (1) An excise tax of 4 cents per gallon is hereby imposed upon every gallon of special fuel used or sold in this state for use.”
Pioneer Oil Co., Inc. v. STATE, ETC., 381 So. 2d 263 (Fla. 1st DCA 1980). “Section 206.87(1), Florida Statutes (1978 Supp.”
Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980). “Belcher Oil Company appeals the Department of Revenue’s order assessing a tax deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87(1), Florida Statutes (1975).”
SILVER SAND CO., ETC. v. Dep't of Revenue, 365 So. 2d 1090 (Fla. 1st DCA 1979). “Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the selling dealer established the tax exempt status of the sale by obtaining from the purchaser a resale exemption certificate, then the dealer who purchased the special fuel…”
Pioneer Oil Co. v. State Dep't of Revenue, 401 So. 2d 1319 (Fla. 1981). “Sales for home, industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy.”
United Specialties of Am. v. Dep't of Revenue, 786 So. 2d 1210 (Fla. 5th DCA 2001). “Section 206.87(2) provides: (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.”
— 206.87(1) — 5 cases
Pioneer Oil Co., Inc. v. STATE, ETC., 381 So. 2d 263 (Fla. 1st DCA 1980). “Section 206.87(1), Florida Statutes (1978 Supp.”
Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980). “Belcher Oil Company appeals the Department of Revenue’s order assessing a tax deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87(1), Florida Statutes (1975).”
TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000). “Section 206.87, Florida Statutes (1993), provides: *1272 (1) An excise tax of 4 cents per gallon is hereby imposed upon every gallon of special fuel used or sold in this state for use.”
SILVER SAND CO., ETC. v. Dep't of Revenue, 365 So. 2d 1090 (Fla. 1st DCA 1979). “Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the selling dealer established the tax exempt status of the sale by obtaining from the purchaser a resale exemption certificate, then the dealer who purchased the special fuel…”
Pioneer Oil Co. v. State Dep't of Revenue, 401 So. 2d 1319 (Fla. 1981). “Sales for home, industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy.”
— 206.87(2) — 3 cases
SILVER SAND CO., ETC. v. Dep't of Revenue, 365 So. 2d 1090 (Fla. 1st DCA 1979). “Pursuant to Section 206.87(1) and (2), Florida Statutes 1973, and the applicable regulations, if the selling dealer established the tax exempt status of the sale by obtaining from the purchaser a resale exemption certificate, then the dealer who purchased the special fuel…”
Pioneer Oil Co., Inc. v. STATE, ETC., 381 So. 2d 263 (Fla. 1st DCA 1980). “Section 206.87(1), Florida Statutes (1978 Supp.”
United Specialties of Am. v. Dep't of Revenue, 786 So. 2d 1210 (Fla. 5th DCA 2001). “Section 206.87(2) provides: (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.”
— 206.87(2)(a) — 1 case
TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000). “Section 206.87, Florida Statutes (1993), provides: *1272 (1) An excise tax of 4 cents per gallon is hereby imposed upon every gallon of special fuel used or sold in this state for use.”
— 206.87(3)(d) — 1 case
TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000). “Section 206.87, Florida Statutes (1993), provides: *1272 (1) An excise tax of 4 cents per gallon is hereby imposed upon every gallon of special fuel used or sold in this state for use.”
— 206.87(4)(a) — 3 cases
Belcher Oil Co. v. State, Dep't of Revenue, 382 So. 2d 793 (Fla. 1st DCA 1980). “Belcher Oil Company appeals the Department of Revenue’s order assessing a tax deficiency, penalties and interest, under taxing statutes relating to sales of special fuels, Section 206.87(1), Florida Statutes (1975).”
Pioneer Oil Co., Inc. v. STATE, ETC., 381 So. 2d 263 (Fla. 1st DCA 1980). “Section 206.87(1), Florida Statutes (1978 Supp.”
Pioneer Oil Co. v. State Dep't of Revenue, 401 So. 2d 1319 (Fla. 1981). “Sales for home, industrial, commercial, agricultural, or marine purposes are specifically exempted from the tax levy.”
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