Florida Rewrites Motor Carrier Fuel Tax Licensing, Decal Rules
Florida lawmakers rewrote the state's motor fuel use tax chapter in Senate Bill 488, replacing 'registration' of motor carriers with 'licensing' and renaming the credential carriers display from an 'identifying device' to a 'fuel tax decal.' The bill, now Chapter 2026-39, took effect October 1, 2026, according to the Senate's bill status page.
Under amended section 207.004, the Department of Highway Safety and Motor Vehicles or its authorized agent issues the fuel license and decal. Carriers must carry a copy of the license in each qualified motor vehicle, or keep it available electronically, and display the decal as the department instructs. Beginning October 1, 2026, fuel tax decal renewal orders and motor fuel use tax returns must be submitted electronically through the department's online system, with limited exceptions the department may authorize.
Section 207.005 also resets standard reporting periods and due dates; annual filers now report by July 1 instead of January 31, with semiannual and quarterly deadlines shifting accordingly.
Section 207.007 adds a new criminal penalty: anyone who counterfeits, alters, manufactures or sells fuel tax licenses, decals or temporary fuel-use permits without the department's written permission commits a third-degree felony. Carriers that stop operating must destroy their decals and notify the department under amended section 207.019.
What's next
- 2026-10-01: Electronic filing of fuel tax decal renewals and motor fuel use tax returns becomes mandatory.
- Watch for department guidance on exceptions to the electronic-filing requirement and on new reporting-period due dates.
All sources
- SB 488: Florida Legislature
