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Blenders – Blenders are taxpayers 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 include:

  • 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 upon 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.

Filing and Paying Taxes

Blenders must pay tax and file a Blender Fuel Tax Return (Form DR-309635) electronically. Florida law imposes a $5,000 penalty for each month a taxpayer files a paper return.

You can file and pay fuel tax using Revenue's secure web application. You can access the web application using your certificate number and business partner number or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns.

The Department must receive your Form DR-309635 return by the 20th day of the month following the collection period. Download Instructions for Filing Blender Fuel Tax Return (Form DR-309635N). Taxpayers who pay electronically can download a Florida e-Services Programs Calendar of Due Dates (Form DR-659).

Tips for Electronic Filing

Manifest – Keyed and imported data will be reviewed for filing errors. Errors will be identified as a critical error or a compliance notice. You must correct critical errors before you can file your return. Compliance notices will not prevent you from filing a return, but you should correct them before submitting your next return. View a list of error/compliance notice messages and codes for blenders.

Importing Files – The web application allows you to manually key or import schedule information. See import file specificationsfor instructions. If you have questions about importing schedule detail, contact Include the license type in your e-mail subject line.

Confirmation – Once you have successfully submitted the return and payment, you will get a confirmation number and a list of filing errors (if any). Keep a copy for your records.

Training – View a demo of the web application, where you can input test data, identify potential filing errors, and create a sample return.

Get answers to frequently asked questions.