CCH Tax Day Report
For calendar year 2017, Florida state motor fuel (gasoline) and diesel fuel tax rates will increase while the aviation fuel rate will remain at its current rate. The per-gallon rate for motor fuel and diesel fuel will be $0.174 (formerly, $0.173) and the aviation fuel rate will be $0.069. The county tax rate (ninth cent, SCETS, and local option tax rates) on motor fuel is different for each county. In addition to the $0.174 per gallon, terminal suppliers must collect a minimum local option fuel tax in the amount of $0.134 (formerly, $0.111) per gallon and an inspection fee of $0.125 per gallon of motor fuel sold to licensed wholesalers. For diesel fuel, the county tax rate (ninth cent, SCETS, and local option tax rates) on diesel fuel will remain $0.144 per gallon. The total state and county per-gallon rate will increase to $0.318 (formerly, $0.317) statewide. The Department of Revenue (DOR) release also contains a variety of charts relating to the fuel tax, collection allowance, refund, and pollutant tax rates.
Tax Information Publication, No. 16B05-02, Florida Department of Revenue, November 30, 2016, ¶206-245