Florida Florida Statutes

§ 206.01 — Definitions

FS § 206.01Ch. 206

Statute text

As used in this chapter:(1) “Department” means the Department of Revenue.

(2)“Refinery” means those industrial plants, regardless of capacity, that process crude oil feed stock and manufacture refined petroleum products, except when such plant is a petrochemical plant.

(3)“Importer” means any person that has met the requirements of s. 206.051 and is licensed by the department to import motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into this state by common carrier or company-owned trucks.

(4)“Wholesaler” means any person who holds a valid wholesaler of taxable fuel license issued by the department.

(5)“Retail dealer” means any person who is engaged in the business of selling fuel at retail at posted retail prices.

(6)“Carrier” means every railroad company, pipeline company, water transportation company, private or common carrier, and any other person transporting motor or diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point in Florida to a point outside of the state.

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Legislative history

s. 1, ch. 16082, 1933; CGL 1936 Supp. 1167(62); s. 1, ch. 28100, 1953; s. 1, ch. 57-162; s. 2, ch. 61-119; s. 7, ch. 63-253; s. 5