Form Dr 309635 - Blender/wholesaler Of Alternative Fuel Tax Return (Page 6 of 8) in pdf

DR-309635N

Instructions for Filing

R. 01/03

Blender/Wholesaler of Alternative

Fuel Tax Return

General Instructions

Department or be postmarked, on the next work day. This

The Blender and Wholesaler of Alternative Fuel Tax

also applies to returns when no tax is due.

Return is used by licensed blenders and wholesalers of

alternative fuel to report receipt and taxable sale

Late Returns: If the return and payment are not

transactions. Blenders are taxpayers who normally

submitted timely, the collection allowance deduction

purchase their highway fuels with all of the taxes paid to

will be disallowed and a delinquent penalty of 10 percent

their supplier. They increase (or extend) the usable

of any tax due will be added for each month, or fraction

volume of their highway fuels by blending other products

thereof, the return is late. A maximum delinquent penalty,

not normally used as a highway fuel with them.

not to exceed 50 percent of tax due will be assessed, but

Wholesalers of alternative fuel who sell alternative fuel

under no circumstance will the penalty be less than $10.

(natural gas, propane, etc.) for on-highway use are

In addition, for returns due on or after January 1, 2000, a

required to report and remit the tax on their sales to

floating rate of interest applies to underpayments and late

customers filling a non-Florida registered motor vehicle.

payments of tax. The rate will be updated January 1 and

July 1 of each year by using the formula established in

Examples of blending include:

Section 213.235, Florida Statutes. To obtain interest

Mixing alcohol products (such as ethanol) with

rates:

gasoline to create gasohol;

•

Visit the Department’s Internet site at

Mixing undyed kerosene with undyed diesel fuel to

increase the volume of diesel fuel;

•

Call Taxpayer Services, Monday - Friday, 8:00 a.m.

Mixing waste oil products with diesel fuel to increase

to 7:00 p.m., ET, at 1-800-352-3671 (in Florida only)

the volume of diesel fuel;

or 850-488-6800. Hearing or speech impaired

persons may call the TDD line at 1-800-367-8331.

The mixing or adding of any product that increases

the volume of existing highway fuel; and

Failure to make a complete report, including all schedules,

will result in a $200 penalty.

Any product created through blending or use upon

which fuel taxes were not previously paid.

Electronic Funds Transfer (EFT): Any taxpayer who

paid more than $30,000 in fuel taxes, which include all

Blenders are not authorized to purchase motor fuel,

taxes imposed under Chapters 206; 212; Part II, and 336,

undyed diesel, or aviation fuels tax-free. They may only

Florida Statutes, between July 1, 2001 and June 30, 2002,

purchase, without tax or at reduced rates, fuels that do not

will be required to remit taxes by EFT. For additional

require a fuel license to be purchased tax-free. Blenders

information regarding EFT requirements, please contact

are not authorized to make sales of fuel products.

the Electronic Funds Transfer Program, P.O. Box 5885,

Wholesalers of alternative fuel are not required to report

Tallahassee, Florida 32314-5885, or call 800-352-3671

receipts or disbursements of alternative fuel, except where

(in Florida only) or 850-488-6800. For EFT taxpayers, the

the alternative fuel is sold for on-highway use and placed

Department must receive your EFT authorization by 5:00 p.m.,

into an out-of-state registered motor vehicle. In those

ET on the 19th day of the month following the month in

cases, you are required to report as taxable gallons the

which receipt, sale, use, or blending transactions occur. If

total number of gallons of alternative fuel sold during the

the 19th falls on a Saturday, Sunday, or state or federal

month for on-highway use to non-Florida registered motor

holiday, the EFT authorization must be received by 5:00

vehicles and report gallons sold with undyed diesel fuel in

p.m., ET on the work day prior to the Saturday, Sunday, or

Column B, Line 7, Page 2 of the return.

state or federal holiday. Remember: Your account is

debited on the banking day following your call.

Who Must File? This return is required to be filed by

blenders who blend any gasoline, gasohol, diesel, or

Amended Returns: If you must amend a previously filed

aviation fuel from tax-free or partially untaxed fuels.

fuel tax return or supporting schedule information, please

contact our Returns Reconciliation Section at

Return Due Date: The return, supporting schedules, and

850-487-3817 to obtain specific amended return

payment (if applicable) must be received by the

instructions and blank forms.

Department or be postmarked on or before the 20th day

of the month following the month in which the blending or

sale occurs. If the 20th falls on a Saturday, Sunday, or

state or federal holiday, the return must be received by the

Form Dr 309635 - Blender/wholesaler Of Alternative Fuel Tax Return Page 6

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