# Florida · retail (nonrefiner) · cost floor — State below-cost motor fuel selling laws and minimum-markup percentages

For Florida · retail (nonrefiner) · cost floor, state is Florida; applies to is retail (nonrefiner); rule is cost floor; law name is Definitions; statute citation is F.S. 526.303, recorded from its source on 2026-08-20; source re-checked 2026-09-01.

- **State:** Florida _(our reading, not quoted from the source)_
- **Applies to:** retail (nonrefiner) _(our reading, not quoted from the source)_
- **Rule:** cost floor _(our reading, not quoted from the source)_
- **Law name:** Definitions. _(verified: appears in the quote below)_
- **Statute citation:** F.S. 526.303 _(verified: appears in the quote below)_
- **How "cost" is defined:** the nonrefiner’s invoice cost of the motor fuel, by grade, less credit card allowances, trade discounts, and rebates actually received, to which shall be added federal, state, and local taxes and inspection fees applicable to motor fuel; freight charges to the retail outlet; and direct labor costs and the reasonable rental value of the retail outlet attributable to the sale of motor fuel by the nonrefiner. _(verified: appears in the quote below)_

## What the source says

> (7) “Nonrefiner cost” means: the nonrefiner’s invoice cost of the motor fuel, by grade, less credit card allowances, trade discounts, and rebates actually received, to which shall be added federal, state, and local taxes and inspection fees applicable to motor fuel; freight charges to the retail outlet; and direct labor costs and the reasonable rental value of the retail outlet attributable to the sale of motor fuel by the nonrefiner. If motor fuel is sold with another item at a combined price, nonrefiner motor fuel cost shall also include the cost of the other item and the direct labor costs and the reasonable rental value of the retail outlet attributable to the retail sale of the item by the nonrefiner.

## Source

- http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0526/Sections/0526.303.html

Last verified: 2026-09-01. Review by: 2027-02-16.
Part of [State below-cost motor fuel selling laws and minimum-markup percentages](https://referencesource.org/motor-fuel-minimum-markup-laws-by-state/).