Blenders must pay tax and file the Blender Fuel Tax Return (Form DR-309635) electronically. Instructions
(Form DR-309635N
) are available. You can file and pay fuel tax electronically using the Department's free and secure
File and Pay webpage.
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 the electronic payment deadlines, visit the Department's Forms and
Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the
eServices 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 webpage.
Importing Files – The File and Pay webpage allows you to manually key or import schedule information. See the
Motor Fuel Tax Import File Specifications for Comma Delimited (CSV) and Flat Files
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 .
