Instructions For Form Dr-309635n - Filing Blender Fuel Tax Return
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7DR-309635N
Instructions for Filing
R. 01/15
Blender Fuel Tax Return
TC
Rule 12B-5.150
Florida Administrative Code
2017 and 2018
For Calendar Year
Effective 01/15
General Information
File and Pay Electronically: Blenders are required to file and
pay electronically. Florida law imposes a monthly penalty of
What’s New?
$5,000 for failing to file and pay electronically. Enroll to pay and
file electronically on our website at: .
Alternative Fuel – Beginning January 1, 2014, alternative
fuel dealers are no longer required to report and collect tax
Return Due Date: Your tax return is due to the Department
on alternative fuel placed into an out-of-state registered
on the 1st day of the month following the collection period.
vehicle for on-road use. Instead, retailers of natural gas are
Returns filed electronically will be considered late if they are
required to register with the Department. A “natural gas fuel
not received by the Department or its agent on or before the
retailer” is anyone who sells, produces, or refines liquefied
20th day of each month. If the Department has issued you
petroleum gas products, compressed natural gas products,
a waiver from filing electronically, your return must be post-
or a combination of the two for use in a motor vehicle.
marked or hand-delivered to the Department on or before
the 20th day of the month following the collection period. If
Who Must File? Any person who is not otherwise licensed
the 20th day is a Saturday, Sunday, state or federal holiday,
under Chapter 206, Florida Statutes (F.S.), and who is engaged
electronic and paper returns will be accepted as timely if filed
in the activity of blending gasoline, gasohol, denatured ethanol,
on the next business day.
diesel, or aviation fuel with tax free or partially untaxed products
for personal use in a vehicle, machine, vessel, or aircraft.
Payment Due Date: You must initiate your electronic
payment no later than 5:00 p.m., ET, on the business day
Examples of blending include:
prior to the 20th. You must send electronic payments on or
1. Mixing alcohol products (such as ethanol) with gasoline to
before the initiation deadlines. (Check the Calendar of Due
create gasohol;
Dates, Form DR-659.) Visit the Department’s website at:
for information on filing and paying taxes
2. Mixing undyed kerosene with undyed diesel fuel to
electronically.
increase the volume of diesel fuel;
Late Returns: If your payment or return is late, no collection
3. Mixing waste oil products with diesel fuel to increase the
allowance is authorized. In addition to all other penalties,
volume of diesel fuel;
a delinquency penalty of 10 percent of any tax due will be
4. Mixing or adding any product that increases the volume
added for each month, or portion of a month, the return is
of existing highway fuel; and
late. The maximum penalty is 50 percent and the minimum
is $10, even if you file a tax return with no tax due. Florida
5. Any product created through blending or use upon which
law provides a floating interest rate for late payments of
fuel taxes were not previously paid.
taxes due. Interest rates, including daily rates are published
The Blender Fuel Tax Return (DR-309635) is used by
in Taxpayer Information Publications (TIPs) that are updated
licensed blenders to report receipts and disbursements of
semiannually on January 1 and July 1 of each year and
taxable fuel.
posted online at:
Blenders: Generally, blenders are taxpayers who purchase
Tax Rates: The applicable tax rates are entered by the
highway fuels tax-paid from their supplier. Blenders increase
Department. The state tax rate on fuel and the county fuel
(or extend) the usable volume of highway fuels by mixing
tax rates imposed by counties, as provided in sections (ss.)
tax paid fuel (motor fuel, diesel fuel, or aviation fuel) with
206.41, 206.87, 206.9825, 212.05, and 212.08(4), F.S., are
products that are typically not used as a highway fuel.
published annually in TIPs on the Department’s website at:
You must register with the Department and file a pollutants
tax return if you mix a tax unpaid blend stock with a motor,
Collection Allowance: If you timely file your return and pay
diesel, or aviation fuel.
the tax due, you are entitled to receive a collection allowance,
as provided in ss. 206.43, 206.97, and 206.91, F.S. The rate
Note: Licensed blenders are not authorized to purchase
factors used to calculate the collection allowance are entered
motor fuel, undyed diesel fuel, or aviation fuels tax-free. In
by the Department and published annually in TIPs on the
addition, blenders may not sell these products. Blenders
Department’s website at:
that sell motor fuel, undyed diesel, or aviation fuel must be
Supplemental Returns: If you must correct a previously
licensed as a terminal supplier or a wholesaler. Blenders may
purchase, without tax or at reduced rates, motor fuel, undyed
filed fuel tax return or supporting schedule information,
diesel fuel, or aviation fuel that do not require fuel license to
please contact Return Reconciliation at 850-488-6800 to
be purchased tax-free.
obtain specific supplemental return instructions and blank
forms.
Licensed wholesalers and terminal suppliers are not required
to obtain a blenders license to convert or blend an untaxed
Note: A supplemental return is any data reported to the
product to/with a taxable product to propel a vehicle, vessel,
Florida Department of Revenue that adjusts or corrects
machine, or aircraft.
an original return. The values listed within a supplemental
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