Florida § 206.052 - Export of tax-free fuels.
Full text of Florida Florida Statutes § 206.052 — Export of tax-free fuels., with citation guidance and answers to common questions.
§ 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 terminal supplier may purchase taxable motor fuels from another terminal supplier at a terminal without paying the tax imposed pursuant to this part only under the following circumstances: (a) The terminal supplier who purchased the motor fuel will sell the motor fuel to a licensed exporter for immediate export from the state. (b) The terminal supplier who purchased the motor fuel has designated to the terminal supplier who sold the motor fuel the destination for delivery of the fuel to a location outside the state. (c) The terminal supplier who purchased the motor fuel is licensed in the state of destination and has supplied the terminal supplier who sold the motor fuel with that license number. (d) The licensed exporter has not been barred from making tax-free exports by the department for violation of s. 206.051(5). (e) The terminal supplier who sold the motor fuel to the other terminal supplier collects and remits to the state of destination all taxes imposed by the destination state on the fuel. (3) 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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 206.052
What does Florida Statutes § 206.052 cover?
Section 206.052 ("Export of tax-free fuels.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 206.052?
A common citation format is "Florida Statutes § 206.052" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 206.052 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.