Blender

Blenders are persons who are not otherwise licensed under Chapter 206, Florida Statutes, and who blend gasoline, gasohol, diesel, or aviation fuel with tax-free or partially untaxed products for personal use in a vehicle, machine, vessel, or aircraft.

Note:​ Licensed blenders cannot purchase motor fuel, undyed diesel, or aviation fuels tax-free. Blenders may not sell fuel products. Blenders may purchase, without tax or at reduced rates, fuels that can be purchased tax-free without a fuel license.

Examples of Blending

  • ​​Mixing alcohol products (such as ethanol) with gasoline to create gasohol.
  • ​Mixing undyed kerosene with undyed diesel fuel to increase the volume of diesel fuel.
  • ​​Mixing waste oil products with diesel fuel to increase the volume of diesel fuel.
  • Mixing or adding any product that increases the volume of existing highway fuel.
  • ​​Any product created through blending or use for which fuel taxes were not previously paid.

Licensed wholesalers and terminal suppliers do not need a blender's license to convert or blend an untaxed product to or with a taxable product to propel a vehicle, vessel, machine, or aircraft.

File and Pay Tax

Blenders must pay tax and file the Blender Fuel Tax Return (Form DR-309635) electronically. Instructions (Form DR-309635N PDF Icon) are available. You can file and pay fuel tax electronically using the Department's free and secure File and Pay web page.

Returns are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, state holiday, or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. A return must be filed for each collection period, even if no tax is due.

When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit the Department's Forms and Publications web page and select the current year Florida e-Services Calendar of Due Dates (Form DR-659) under the e-Services section.

Blenders are required to file and pay electronically. Florida law imposes a monthly penalty of $5,000 for failing to file and pay electronically.

If you file your return or pay tax late, a collection allowance is not authorized. In addition to all other penalties, a late penalty of 10% of any tax due will be added for each month, or portion of a month, the return is late. The maximum penalty is 50% and the minimum is $10 even if no tax is due. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates web page.

Tips for Electronic Filing

Importing Files – The File and Pay web page allows you to manually key or import schedule information. See the Import File Specifications for Flat File and Comma Delimited (CSV) PDF Icon for instructions. If you have questions about importing schedule detail, contact e-Services@floridarevenue.com and include "Blender" in the subject line.

Confirmation - Once you have successfully submitted the return or payment, you will receive a confirmation number and a list of filing errors (if any). You should keep a copy for your records.

Manifest – Keyed and imported data will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be corrected before you can file your return. Compliance notices will not prevent the Department from processing your return. However, compliance notices should be reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return. View the Blender Fuel Tax Return - Exceptions Code List PDF Icon.

Training

View a demo of the Motor Fuel Tax web page, where you can enter test data, identify potential filing errors, and create a sample return.