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
eFile 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
.
View a
demo of the Department's motor fuel tax application, where you can enter test data, identify potential filing errors,
and create a sample return.
