Florida Statute 206.87 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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F.S. 206.87

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.

F.S. 206.87 on Google Scholar

F.S. 206.87 on Casetext

Amendments to 206.87

Arrestable Offenses / Crimes under Fla. Stat. 206.87

Level: Degree
Misdemeanor/Felony: First/Second/Third

S206.87 - FRAUD - NO OFF/PENALTY - F: T

Annotations, Discussions, Cases:

Cases Citing Statute 206.87

Total Results: 20

Ago

Court: Fla. Att'y Gen. | Date Filed: 2010-07-13T00:53:00-07:00

Snippet: may be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1-cent, 2-cent, 3-cent, 4-cent, 5-cent,

Wyche v. State

Court: Fla. | Date Filed: 2008-07-10T00:00:00-07:00

Citation: 987 So. 2d 23

Snippet: .2d 374 (1966); Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966); On Lee v. United

Holloman v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2007-06-20T00:53:00-07:00

Citation: 959 So. 2d 403

Snippet: protections." Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966). This protection

Wyche v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2005-06-20T00:53:00-07:00

Citation: 906 So. 2d 1142

Snippet: defendant's hotel room); Lewis v. U.S., 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966) (government agent

United Specialties of America v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2001-06-01T00:00:00-07:00

Citation: 786 So. 2d 1210, 2001 Fla. App. LEXIS 7534, 2001 WL 584204

Snippet: 'prescribed *1212for diesel fuel under ss. 206.87(2) and 206.872. (b) The exemptions provided by …parent company of Kaskam acquired USA. . Section 206.87(2) provides: (2)The taxes specified in this section… diesel fuel from a terminal as described by s. 206.87(2). In an exchange agreement between two licensed… diesel fuel from a refinery as specified by s. 206.87(2)(b). (3) Every importer shall pay taxes on the…the entry into this state as specified by s. 206.87(2)(c). (4) Any person that produces blended diesel

TA Operating Corp. v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2000-09-28T00:00:00-07:00

Citation: 767 So. 2d 1270, 2000 Fla. App. LEXIS 12374, 2000 WL 1421423

Snippet: refund it sought of excise taxes paid under section 206.87(1), Florida Statutes (1993), when it bought diesel…fuels when the taxes in dispute were paid, section 206.87(3)(d), Florida Statutes (1993), precludes TA’s …exemption described in the second sentence of section 206.87(3)(d), Florida Statutes (1993), because TA did …diesel fuel. § 206.86(1), Fla. Stat. (1993). Section 206.87, Florida Statutes (1993), provides: *1272(1) An… supplied.) Only the second sentence of section 206.87(3)(d) contemplates persons “duly licensed as dealers

Fidalgo v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1994-11-02T00:00:00-08:00

Citation: 659 So. 2d 290, 1994 Fla. App. LEXIS 10600, 1994 WL 594742

Snippet: purpose. See, e.g., Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966); Hojfa v. United

Ago

Court: Fla. Att'y Gen. | Date Filed: 1985-12-18T23:53:00-08:00

Snippet: pursuant to Ch. 206. And see,206.41, F.S. 1983, and 206.87, F.S. (1984 Supp.), as amended by ss. 51 and 125

Powe v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1983-12-09T00:00:00-08:00

Citation: 443 So. 2d 154, 1983 Fla. App. LEXIS 25099

Snippet: .2d 374 (1976); Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966); Odom v. State

Hoberman v. State

Court: Fla. | Date Filed: 1981-07-31T00:53:00-07:00

Citation: 400 So. 2d 758

Snippet: the accused, Lewis v. United States, 385 U.S. 206 [, 87 S.Ct. 424, 17 L.Ed.2d 312] (1966), or when the

Pioneer Oil Co. v. State Department of Revenue

Court: Fla. | Date Filed: 1981-07-23T00:00:00-07:00

Citation: 401 So. 2d 1319, 1981 Fla. LEXIS 2776

Snippet: the First District’s decision in Pioneer. Section 206.87(1), Florida Statutes (Supp. 1978), imposes an eight-cent… are specifically exempted from the tax levy. § 206.87(4)(a), Fla. Stat. (Supp.1978). Pioneer, a licensed

State v. Steffani

Court: Fla. Dist. Ct. App. | Date Filed: 1981-05-12T00:53:00-07:00

Citation: 398 So. 2d 475

Snippet: commercial drug center. Lewis v. U.S., 385 U.S. 206 [87 S.Ct. 424, 17 L.Ed.2d 312] (1966) and, Preces v…, supra. [5] Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966), relied on in

State v. Sarmiento

Court: Fla. | Date Filed: 1981-01-14T23:53:00-08:00

Citation: 397 So. 2d 643

Snippet: the accused, Lewis v. United States, 385 U.S. 206 [87 S.Ct. 424, 17 L.Ed.2d 312] (1966), or when the …not reveal it. Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966); Hoffa v. United

State v. Clarke

Court: Fla. Dist. Ct. App. | Date Filed: 1980-07-09T00:53:00-07:00

Citation: 387 So. 2d 980

Snippet: relevant here). Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966). Appellees rely

State v. Scott

Court: Fla. Dist. Ct. App. | Date Filed: 1980-06-10T00:53:00-07:00

Citation: 385 So. 2d 1044

Snippet: not reveal it. Lewis v. United State, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966); Hoffa v. United… the accused, Lewis v. United States, 385 U.S. 206 [87 S.Ct. 424, 17 L.Ed.2d 312] (1966), or when the

Belcher Oil Co. v. State, Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1980-04-10T00:00:00-08:00

Citation: 382 So. 2d 793, 1980 Fla. App. LEXIS 16538

Snippet: statutes relating to sales of special fuels, Section 206.87(1), Florida Statutes (1975). Belcher Oil contends…from the special fuels tax imposed under Section 206.87(1), Florida Statutes (1978 Supp.), it is necessary… the “resale” exemption provided for by Section 206.87(4)(a), Florida Statutes, did not apply, since only…being purchased for an exempt purpose under Section 206.87(4)(a), Florida Statutes (1975). The Department’… purchased for exempt agricultural use (Section 206.87(4)(a), Florida Statutes (1975)). In fact, Zamora

Pioneer Oil Co., Inc. v. STATE, ETC.

Court: Fla. Dist. Ct. App. | Date Filed: 1980-02-17T23:53:00-08:00

Citation: 381 So. 2d 263

Snippet: absolute? We answer in the affirmative. Section 206.87(1), Florida Statutes (1978 Supp.) imposes an excise…other than use, etc., are exempt from the tax, § 206.87(4)(a), Florida Statutes (1978 Supp.), and the initial… becoming responsible for payment of the tax, § 206.87(2), Florida Statutes (1978 Supp.). Section 206.59

Preces v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1979-12-18T00:00:00-08:00

Citation: 378 So. 2d 77, 1979 Fla. App. LEXIS 16228

Snippet: to affirm. In Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966), undercover federal

Franco v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1979-09-25T00:53:00-07:00

Citation: 376 So. 2d 1168

Snippet: not reveal it. Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 *1170 L.Ed.2d 312 (1966); Hoffa v

Sarmiento v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1979-04-17T00:00:00-08:00

Citation: 371 So. 2d 1047

Snippet: .2d 374 (1966); Lewis v. United States, 385 U.S. 206, 87 S.Ct. 424, 17 L.Ed.2d 312 (1966). *1051 In our