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

For Florida · retail (refiner) · cost floor, state is Florida; applies to is retail (refiner); 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 (refiner) _(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:** a refiner’s posted terminal price plus state, federal, and local taxes and inspection fees applicable to motor fuel, and freight charges to its retail outlet, and direct labor costs and reasonable rental value of the retail outlet attributable to the retail sale of motor fuel by the refiner. _(verified: appears in the quote below)_

## What the source says

> (11) “Refiner cost” means a refiner’s posted terminal price plus state, federal, and local taxes and inspection fees applicable to motor fuel, and freight charges to its retail outlet, and direct labor costs and reasonable rental value of the retail outlet attributable to the retail sale of motor fuel by the refiner. If motor fuel is sold with another item, at a combined price, refiner cost shall also include the cost of the other item and direct labor costs and reasonable rental value of the retail outlet attributable to the retail sale of the item by the refiner.

## 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/).