(1)(a) A motor carrier may not operate or cause to be operated in this state any qualified motor vehicle, other than a Florida-based qualified motor vehicle that travels Florida intrastate mileage only, which uses motor fuel until such carrier is licensed under the International Fuel Tax Agreement and has been issued fuel tax decals or such carrier has been issued a temporary fuel-use permit as authorized under subsection (5) for each vehicle operated. The fee for each set of fuel tax decals is $4 per year or any fraction thereof. A copy of the license must be carried in each vehicle or made available electronically. The fuel tax decal must be conspicuously displayed on the qualified motor vehicle as prescribed by the instructions on the reverse side of the decal while the vehicle is being operated on the public highways of this state. The transfer of a fuel tax decal from one vehicle to another vehicle or from one motor carrier to another motor carrier is prohibited. The department or its authorized agent shall issue the licenses and fuel tax decals.
(b) The motor carrier to whom fuel tax decals have been issued is solely responsible for the proper use of the fuel tax decals by its employees, consignees, or lessees.
(2) Fuel tax decals shall be issued each year for the period January 1 through December 31, or any portion thereof, if tax returns and tax payments, when applicable, have been submitted to the department for all prior reporting periods. Fuel tax decals may be displayed for the next succeeding indicia period beginning December 1 of each year. Beginning October 1, 2026, except as otherwise authorized by the department, all fuel tax decal renewal orders must be submitted electronically through an online system prescribed by the department.
(3) If a motor carrier licensed in this state no longer operates or causes to be operated in this state any qualified motor vehicle, the fuel tax decal for each qualified motor vehicle that is no longer operated or caused to be operated by the motor carrier must be destroyed and the motor carrier to whom the fuel tax decal was issued must notify the department immediately by letter of such removal and of the number of the fuel tax decal that was destroyed.
(4) A motor carrier, before operating a qualified motor vehicle on the public highways of this state, must require each qualified motor vehicle to display a fuel tax decal as required under subsections (1) and (2) or must obtain a temporary fuel-use permit for that vehicle as provided in subsection (5).
(5)(a) A motor carrier holding a valid license may secure from the department, or any wire service authorized by the department, a temporary fuel-use permit.
(b) The fee for a temporary fuel-use permit is $45. A temporary fuel-use permit expires 10 days after the date of issuance and exempts the vehicle from payment of the motor fuel tax imposed under this chapter during the period for which the permit is valid. However, this paragraph does not exempt the vehicle from payment at the pump of the fuel tax imposed under chapter 206.
(c) A temporary fuel-use permit must identify the carrier, the vehicle to which the permit is assigned, and the permit’s effective date and expiration date. The temporary fuel-use permit must be carried on the vehicle that it identifies and must be exhibited on demand to any authorized personnel. Temporary fuel-use permits may be transmitted to the motor carrier by electronic means.
(d) The motor carrier to whom a temporary fuel-use permit is issued is solely responsible for the proper use of the permit by its employees, consignees, or lessees. Any erasure, alteration, or unauthorized use of a temporary fuel-use permit renders it invalid and of no effect. A motor carrier to whom a temporary fuel-use permit is issued may not knowingly allow the permit to be used by any other person.
