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August 20, 2026
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The Florida Statutes

The 2026 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 207
MOTOR FUEL USE TAX
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F.S. 207.003
207.003 Privilege tax levied.A tax for the privilege of operating any qualified motor vehicle upon the public highways of this state shall be levied upon every motor carrier at a rate which includes the minimum rates provided in parts I-III of chapter 206 on each gallon of motor fuel used for the propulsion of a qualified motor vehicle by such motor carrier within this state.
History.s. 2, ch. 80-415; s. 1, ch. 81-151; s. 29, ch. 83-3; s. 97, ch. 90-136; s. 9, ch. 90-351; s. 103, ch. 95-417; s. 34, ch. 2025-208; s. 22, ch. 2026-39.
Note.Former s. 206.973.