Florida Statute 206.86 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 206
MOTOR AND OTHER FUEL TAXES

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206.86 Definitions.—As used in this part:

(1) “Diesel fuel” means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle.

(2) “Taxable diesel fuel” or “fuel” means any diesel fuel not held in bulk storage at a terminal which has not been dyed for exempt use in accordance with Internal Revenue Code requirements.

(3) “User” includes any person who uses diesel fuels within this state for the propulsion of a motor vehicle on the public highways of this state, even though the motor is also used for a purpose other than the propulsion of the vehicle.

(4) “Removal” means any physical transfer of diesel fuel and any use of diesel fuel other than as a material in the production of diesel fuel.

(5) “Blender” means any person who produces blended diesel fuel outside the bulk transfer/terminal system.

(6) “Colorless marker” means material that is not perceptible to the senses until the diesel fuel into which it is introduced is subjected to a scientific test.

(7) “Dyed diesel fuel” means diesel fuel that is dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service requirements for high sulfur diesel fuel or low sulfur diesel fuel.

(8) “Ultimate vendor” means a licensee that sells undyed diesel fuel to the United States or its departments or agencies in bulk lots of not less than 500 gallons in each delivery or to the user of the diesel fuel for use on a farm for farming purposes.

(9) “Local government user of diesel fuel” means any county, municipality, or school district licensed by the department to use untaxed diesel fuel in motor vehicles.

(10) “Mass transit system” means any licensed local transportation company providing local bus service that is open to the public and that travels regular routes.

(11) “Diesel fuel registrant” means anyone required by this chapter to be licensed to remit diesel fuel taxes, including, but not limited to, terminal suppliers, importers, local government users of diesel fuel, and mass transit systems.

(12) “Biodiesel” means any product made from nonpetroleum-based oils or fats which is suitable for use in diesel-powered engines. Biodiesel is also referred to as alkyl esters.

(13) “Biodiesel manufacturer” means those industrial plants, regardless of capacity, where organic products are used in the production of biodiesel. This includes businesses that process or blend organic products that are marketed as biodiesel.

History.—s. 1, ch. 19446, 1939; CGL 1940 Supp. 1167(103); s. 2, ch. 26718, 1951; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; ss. 21, 35, ch. 69-106; s. 1, ch. 70-995; s. 4, ch. 75-286; s. 2, ch. 84-369; s. 62, ch. 87-99; s. 20, ch. 91-112; s. 1083, ch. 95-147; s. 70, ch. 95-417; s. 14, ch. 96-323; s. 16, ch. 2003-254; s. 1, ch. 2013-198.

Note.—Former s. 209.01.

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Amendments to 206.86

Annotations, Discussions, Cases:

Cases Citing Statute 206.86

Total Results: 4 | Sort by: Relevance | Newest First

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Pioneer Oil Co., Inc. v. STATE, ETC., 381 So. 2d 263 (Fla. 1st DCA 1980).

Cited 8 times | Published | Florida 1st District Court of Appeal | 1980 Fla. App. LEXIS 16281

...st sale or transfer of title of all special fuels (e.g., diesel, propane) used or sold for use in Florida. Use is defined as "the placing of special fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion thereof," § 206.86(5), Florida Statutes (1977)....

...ate seller or not." Dealers must be licensed by the state, § 206.89(1), Florida Statutes (1977), and those who are dual users of special fuel those who purchase fuel for a taxable and a nontaxable use are included in the definition of dealer, § 206.86(8)(h), Florida Statutes (1977)....

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SILVER SAND CO., ETC. v. Dep't of Revenue, 365 So. 2d 1090 (Fla. 1st DCA 1979).

Cited 5 times | Published | Florida 1st District Court of Appeal | 1979 Fla. App. LEXIS 14034

...id dealer of special fuel license issued by the Department [Department of Revenue]' and who deals in special fuels in certain specified manners including the purchase of special fuels in bulk quantities for resale to other dealers. Florida Statutes, § 206.86(8)....

...cate to the selling dealer. Otherwise, the selling dealer is required to collect the tax." The Department concluded that Handy Haul-It was not a dealer because it did not hold a special fuel license issued by the Department of Revenue as required by Section 206.86(8), Florida Statutes 1975....

...According to the Department, Handy Haul-It was merely the agent of Silver Sand, possessing the apparent and actual authority to act for Silver Sand. However, the events leading to the tax liability in this case occurred between April and December, 1973. Under the definition contained in Section 206.86(8), Florida Statutes 1973, there is no requirement that a dealer have a license issued from the Department....

...I disagree strongly that the legislature manifested an intent in 1973 that anyone act as a dealer who was not licensed. For example, § 206.89(1), Fla. Stat. (1973), states: "No person shall act as a dealer unless he holds a valid dealer's license issued by the department." Additionally, § 206.86(9), Fla....

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TA Operating Corp. v. State, Dep't of Revenue, 767 So. 2d 1270 (Fla. 1st DCA 2000).

Cited 1 times | Published | Florida 1st District Court of Appeal | 2000 Fla. App. LEXIS 12374, 2000 WL 1421423

Special fuel is defined to include diesel fuel. § 206.86(1), Fla. Stat. (1993). Section 206.87, Florida

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In re the Est. of Corbin, 603 So. 2d 127 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 8538, 1992 WL 191174

...irm. BOOTH and WEBSTER, JJ., concur. . Although in Estate of Burks this court was interpreting the 1983 version of the statute, the pertinent language therein has remained substantially unchanged. . The term "motor vehicle” is variously defined in section 206.86(2) (pertaining to motor and other fuel taxes); chapter 316 (pertaining to uniform traffic control); and chapter 320 (concerning motor vehicle licenses); as well as chapter 627 (concerning vehicle and casualty insurance).

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