The Florida Senate

206.052  Export of tax-free fuels.--

(1)  A licensed exporter may purchase from a terminal supplier at a terminal taxable motor fuels for export from this state without paying the tax imposed pursuant to this part only under the following circumstances:

(a)  The exporter has designated to the terminal supplier the destination for delivery of the fuel to a location outside the state;

(b)  The exporter is licensed in the state of destination and has supplied the terminal supplier with that license number;

(c)  The exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5); and

(d)  The terminal supplier collects and remits to the state of destination all taxes imposed on said fuel by the destination state.

(2)  A licensed exporter shall not divert for sale or use in this state any fuel designated to a destination outside this state without first obtaining a diversion number from the department as specified in s. 206.416(1)(b) and manually recording that number on the shipping paper prior to diversion of fuel for sale or use in this state.

History.--s. 9, ch. 95-417; s. 31, ch. 2003-254.