HB 6083 2022
CODING: Words stricken are deletions; words underlined are additions.
hb6083-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to fuel sales tax; amending s. 206.41, 2
F.S.; deleting the annual indexing of fuel sales tax 3
rates; providing an effective date. 4
5
Be It Enacted by the Legislature of the State of Florida: 6
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Section 1. Paragraph (g) of subsection (1) of section 8
206.41, Florida Statutes, is amended to read: 9
206.41 State taxes imposed on motor fuel. — 10
(1) The following taxes are imposed on motor fuel un der 11
the circumstances described in subsection (6): 12
(g)1. An additional tax is imposed on each net gallon of 13
motor fuel, which tax is on the privilege of selling motor fuel 14
and which is designated the "fuel sales tax," at a rate 15
determined pursuant to thi s paragraph. Before January 1 of 1997, 16
and of each year thereafter, the department shall determine the 17
tax rate applicable to the sale of fuel for the forthcoming 12 -18
month period beginning January 1, rounded to the nearest tenth 19
of a cent, by adjusting the initially established tax rate of 20
6.9 cents per gallon by the percentage change in the average of 21
the Consumer Price Index issued by the United States Department 22
of Labor for the most recent 12 -month period ending September 23
30, compared to the base year a verage, which is the average for 24
the 12-month period ending September 30, 1989. However, The tax 25
HB 6083 2022
CODING: Words stricken are deletions; words underlined are additions.
hb6083-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
rate shall not be lower than 6.9 cents per gallon. 26
2. The department is authorized to adopt rules and adopt 27
such forms as may be necessary for the administra tion of this 28
paragraph. 29
3. The department shall notify each terminal supplier, 30
position holder, wholesaler, and importer of the tax rate 31
applicable under this paragraph for the 12 -month period 32
beginning January 1. 33
Section 2. This act shall take effec t July 1, 2022. 34