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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 tax on aviation fuel; repealing ss. 2
206.9815, 206.9825, 206.9826, 206.9835, 206.9837, 3
206.9845, 206.9855, 206.9865, and 206.9875, F.S., 4
relating to definitions, the tax on aviation fuel, 5
refunds for certain air carriers, administration of 6
the tax, disclosure of price, distribution of 7
proceeds, refunds to carriers, commercial air carrier 8
registration and reporting, and a tax exemption for 9
federal entities, respectively; amending ss. 163.3206, 10
206.42, 206.9915, 207.003, 207.005, 213.053, 332.007, 11
and 332.009, F.S.; conforming provisions to changes 12
made by the act; providing an effective date. 13
14
Be It Enacted by the Legislature of the State of Florida: 15
16
Section 1. Part III of chapter 206, Florida Statutes, 17
18 composed of ss. 206.9815, 206.9825, 206.9826, 206.9835, 18
19 206.9837, 206.9845, 206.9855, 206.9865, and 206.9875, Florida 19
20 Statutes, is repealed. 20
Section 2. Paragraph (a) of subsection (2) of section 21
163.3206, Florida Statutes, is amended to read: 22
163.3206 Fuel terminals. — 23
(2) As used in this section, the term: 24
(a) "Fuel" means any of the following: 25
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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
1. Alternative fuel as defined in s. 525.01 . As used in 26
this subparagraph, the term "aviation fuel" means fuel for use 27
in aircraft, and includes aviation gasoline and aviation turbine 28
fuels and kerosene, as determined by the American Society for 29
Testing and Materials specifications D -910 or D-1655 or current 30
specifications. 31
2. Aviation fuel as defined in s. 206.9815. 32
3. Diesel fuel as defined in s. 206.86. 33
4. Gas as defined in s. 206.9925. 34
5. Motor fuel as defined in s. 206.01. 35
6. Natural gas fuel as defined in s. 206.9951. 36
7. Oil as defined in s. 206.9925. 37
8. Petroleum fuel as defined in s. 525.01. 38
9. Petroleum product as defined in s. 206.9925. 39
Section 3. Subsection (1) of section 206.42, Florida 40
Statutes, is amended to read: 41
206.42 Aviation gasoline exempt from excise tax; rocket 42
fuel.— 43
(1) Each and every dealer in aviation gasoline in the 44
state by whatever name designated who purchases from any 45
terminal supplier, importer, or wholesaler, and sells, aviation 46
gasoline (A.S.T.M. specification D -910 or current 47
specification), of such quality not adapted for use in ordinary 48
motor vehicles, being designed for and sold and exclusively used 49
for aircraft, is exempted from the payment of taxes levied under 50
HB 1485 2025
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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
this part, but is subject to the tax levied under part III . 51
Section 4. Subsection (3) of section 206. 9915, Florida 52
Statutes, is amended to read: 53
206.9915 Legislative intent and general provisions. — 54
(3) The provisions of ss. 206.01, 206.02, 206.026, 55
206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 56
206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 57
206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 58
206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 59
206.24, 206.27, 206.28, 206.416, 206.42, 206.44, 206.48, 206.49, 60
206.56, 206.59, 206.86, 206.87, 206.872, 206.873, 206.8735, 61
206.874, 206.8741, 206.8745, 206.94, and 206.945, and 206.9815 62
shall, as far as lawful or practicable, be applicable to the 63
levy and collection of taxes imposed pursuant to this part as if 64
fully set out in this part and made expressly applicable to the 65
taxes imposed herein. 66
Section 5. Section 207.003, Florida Statutes, is amended 67
to read: 68
207.003 Privilege tax levied. —A tax for the privilege of 69
operating any commercial motor vehicle upon the public highways 70
of this state shall be levied upon every motor carrier at a rate 71
which includes the minimum rates provided in parts I, II, and 72
III IV of chapter 206 on each gallon of diesel fuel or motor 73
fuel used for the propulsion of a commercial motor vehicle by 74
such motor carrier within the state. 75
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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
Section 6. Subsection (3) of section 207.005, Florida 76
Statutes, is amended to read: 77
207.005 Returns and payment of tax; delinquencies; 78
calculation of fuel used during operations in the state; credit; 79
bond.— 80
(3) For the purpose of computing the carrier 's liability 81
for the road privilege tax, the total gallons of fuel used in 82
the propulsion of any commercial motor vehicle in this state 83
shall be multiplied by the rates provided in parts I, II, and 84
III IV of chapter 206. From the sum determined by this 85
calculation, there shall be allowed a credit equal to the amount 86
of the tax per gallon under parts I, II, and III IV of chapter 87
206 for each gallon of fuel purchased in this state during the 88
reporting period when the diesel fuel or motor fuel tax was paid 89
at the time of purchase. If the tax paid under parts I, II, and 90
III IV of chapter 206 exceeds the total tax due under this 91
chapter, the excess may be allowed as a credit against future 92
tax payments, until the credit is fully offset or until eight 93
calendar quarters shall have passed since the end of the 94
calendar quarter in which the credit accrued, whichever occurs 95
first. A refund may be made for this credit provided it exceeds 96
$10. 97
Section 7. Paragraph (h) of subsection (8) of section 98
213.053, Florida Stat utes, is amended to read: 99
213.053 Confidentiality and information sharing. — 100
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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
(8) Notwithstanding any other provision of this section, 101
the department may provide: 102
(h) Names and addresses of persons paying taxes pursuant 103
to part III IV of chapter 206 to the Department of Environmental 104
Protection in the conduct of its official duties. 105
106
Disclosure of information under this subsection shall be 107
pursuant to a written agreement between the executive director 108
and the agency. Such agencies, governmental or nongo vernmental, 109
shall be bound by the same requirements of confidentiality as 110
the Department of Revenue. Breach of confidentiality is a 111
misdemeanor of the first degree, punishable as provided by s. 112
775.082 or s. 775.083. 113
Section 8. Subsection (7) of sectio n 332.007, Florida 114
Statutes, is amended to read: 115
332.007 Administration and financing of aviation and 116
airport programs and projects; state plan. — 117
(7) Subject to the availability of appropriated funds in 118
addition to aviation fuel tax revenues , the department may 119
participate in the capital cost of eligible public airport and 120
aviation discretionary capacity improvement projects. The annual 121
legislative budget request shall be based on the funding 122
required for discretionary capacity improvement projects in t he 123
aviation and airport work program. 124
(a) The department shall provide priority funding in 125
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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
support of: 126
1. Land acquisition which provides additional capacity at 127
the qualifying international airport or at that airport's 128
supplemental air carrier airport. 129
2. Runway and taxiway projects that add capacity or are 130
necessary to accommodate technological changes in the aviation 131
industry. 132
3. Airport access transportation projects that improve 133
direct airport access and are approved by the airport sponsor. 134
4. International terminal projects that increase 135
international gate capacity. 136
(b) No single airport shall secure discretionary capacity 137
improvement project funds in excess of 50 percent of the total 138
discretionary capacity improvement project funds availabl e in 139
any given budget year. 140
(c) Unless prohibited by the General Appropriations Act or 141
by law, the department may transfer funds within each category 142
of the airport and aviation discretionary capacity improvement 143
program to maximize the aviation services or federal aid 144
available to this state. 145
(d) The department may fund up to 50 percent of the 146
portion of eligible project costs which are not funded by the 147
Federal Government except that the department may initially fund 148
up to 75 percent of the cost of la nd acquisition for a new 149
airport or for the expansion of an existing airport which is 150
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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
owned and operated by a municipality, a county, or an authority, 151
and shall be reimbursed to the normal statutory project share 152
when federal funds become available or with in 10 years after the 153
date of acquisition, whichever is earlier. 154
Section 9. Section 332.009, Florida Statutes, is amended 155
to read: 156
332.009 Limitation on operation of chapter. —Nothing in 157
this chapter shall be construed to authorize expenditure of 158
aviation fuel tax revenues on space transportation projects. 159
Nothing in this chapter shall be construed to limit the 160
department's authority under s. 331.360. 161
Section 10. This act shall take effect July 1, 2025. 162