For calendar year 2019, Florida state motor fuel (gasoline) and diesel fuel tax rates will increase while the aviation fuel tax rate will remain at its current rate.
Motor Fuel Tax Rate
Effective January 1, 2019, the state motor fuel tax rate is increased to 18.1 cents per gallon (formerly, 17.7 cents). The local option rate varies by county and the ninth cent will remain the same. The State Comprehensive Enhanced Transportation System (SCETS) rate will increase to 7.8 cents per gallon (formerly, 7.6 cents). The inspection fee on motor fuel will remain 0.125 cents per gallon.
Minimum Local Option Tax on Motor Fuel Collected at Fuel Terminals
In addition to the 18.1 cents per gallon state fuel tax collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax. The local option fuel tax must be collected at the following rates on each gallon of motor fuel sold to licensed wholesalers:
– 13.8 cents per gallon; and
– an inspection fee of .125 cents per gallon.
Total fuel taxes collected by terminal suppliers on sales of motor fuel to licensed wholesalers is 32.025 cents per gallon.
Diesel Fuel Tax Rate
Also effective January 1, 2019, the state diesel fuel tax rate will increase to 18.1 cents per gallon (formerly, 17.7 cents). The county tax rate (ninth cent, SCETS, and local option tax rates) on diesel fuel will increase to 14.8 cents per gallon statewide (formerly, 14.6 cents). The total state and county rates on diesel fuel will increase to 32.9 cents per gallon statewide (formerly, 32.3 cents).
Aviation Fuel Tax Rate
The aviation fuel tax rate will remain at 6.9 cents per gallon until June 30, 2019. Effective July 1, 2019, the aviation fuel tax rate will decrease to 4.27 cents per gallon (formerly, 6.9 cents).
Tax Information Publication, No. 18B05-03, Florida Department of Revenue, November 28, 2018, ¶206-406