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Florida Fuel Tax Rate Changes, January 2015


 Fuel tax rates in Florida.

Bucking the national trend, on January 1, 2015, motor fuel and diesel fuel tax rates are increasing in Florida.

Motor fuel

The state tax rate on motor fuel will increase ever so slightly, from 17.1 cents per gallon to 17.3 cents per gallon. The inspection fee on motor fuel remains the same, at 0.125 cents per gallon.

County motor fuel tax rates vary and 2015 rates are available on the revised 2015 Florida Fuel Tax, Collection Allowance Refund, and Pollutants Tax Rate charts. Calming breathing exercises are advised prior to viewing, as the charts are quite detailed and complex.

Diesel fuel

Like motor fuel, the state tax rate on diesel fuel will jump from 17.1 to 17.3 cents per gallon. Unlike motor fuel, all counties impose the same rate, which is increasing from 14.2 to 14.3 cents per gallon. The combined state and county rate for diesel fuel will increase from 31.3 to 31.6 cents per gallon.

Aviation fuel

The state tax rate is remaining the same, at 6.9 cents per gallon.

Special rates for fuel terminals

A minimum local option tax is imposed on motor fuel collected at fuel terminals. Terminal suppliers must pay a minimum local option fuel tax of 11.1 cents per gallon and an inspection fee of 0.125 cents per gallon of motor fuel sold to licensed wholesalers. With the state fuel tax of 17.3 cents, the total motor fuel taxes collected by terminal suppliers on sales to licensed wholesalers will be 28.525 cents per gallon.

In addition to the 11.1 cents per gallon collected by the terminal suppliers, wholesalers are required to remit the local option tax rate above the minimum on motor fuel sold to retail dealers or other end-users.

Florida Department of Revenue website.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.