Rule: 12B-5.600

Rule Title: Tracking System Reporting Requirements

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

1/25/2026

History Notes:

Rulemaking Authority 206.485(1) , 213.06(1) FS. Law Implemented 206.08 , 206.09 , 206.095 , 206.48 , 206.485 FS. History–New 5-23-22, Amended 1-25-26.

References in this version:

No reference(s).

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

12B-5.600

Tracking System Reporting Requirements

Effective:

01/25/2026

Correction

12B-5.020

......

Definitions; Specific Exemptions, Importers, Carriers, Terminal Suppliers, Wholesalers, Terminal Operators, Exporters, Local Government Users, Mass Transit Systems, Blenders, Resellers and Retail Dealers, ....

1/9/2026

Vol. 52/06

Proposed

12B-5.020

......

Part III, Aviation Fuel,

Chapter 206, F.S., is repealed by

section 27, Ch. 2025-208, L.O.F., effective January 1, 2026. The purpose of the proposed amendments to

Chapter 12B-5, F.A.C (Tax on Motor Fuels, Diesel Fuels, Aviation ....

10/13/2025

Vol. 51/199

Development

......

Part III, Aviation Fuel,

Chapter 206, F.S., is repealed by

section 27,

Chapter 2025-208, L.O.F., effective January 1, 2026, is to reflect the repeal of the tax on aviation fuel as provided in

Chapter 2025-208, LO.F. The ....

7/31/2025

Vol. 51/148

Development

12B-5.150

......

Part V, Natural Gas Fuel,

Chapter 206, F.S., as amended by

section 23,

Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments ....

4/22/2025

Vol. 51/78

Development

12B-5.150

......

Part V, Natural Gas Fuel,

Chapter 206, F.S., as amended by

section 23,

Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments ....

10/28/2024

Vol. 50/211

Final

12B-5.600

Tracking System Reporting Requirements

Effective:

05/23/2022

Proposed

12B-5.150

......

This rulemaking addresses requirements for the submission of data used by the Department to track the movement of any product defined as motor, diesel, or aviation fuel that has been received, disbursed, delivered, imported, ....

3/31/2022

Vol. 48/63

Public Meeting

12B-5.150

......

Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....

March 29, 2022, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

3/18/2022

Vol. 48/54

Development

12B-5.150

......

: The purpose of this rulemaking creates Rule 12B-5.600, which provides guidelines for the submission of data used by the Department to track the movement of any product defined as motor, diesel, or aviation fuel that has ....

9/9/2021

Vol. 47/175