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Blender / Retailer of Alternative Fuel
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.
Retailers of Alternative Fuel - Retailers of alternative fuel (natural gas, propane, etc.) report and pay tax on sales of alternative fuel to customers filling a non-Florida registered motor vehicle.
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 and retailers of alternative fuel must pay tax and file a Blender/Retailer of Alternative Fuel Tax Return (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 a return by the 20th day of the month following the collection period. Download Instructions for Filing Blender/Retailer of Alternative Fuel Tax Return (Form DR-309635N). Taxpayers who pay electronically can download a payment due date calendar (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 warning message. You must correct critical errors before you can file your return. Warning messages will not prevent you from filing a return, but you should correct them before submitting your next return. View a list of error/warning messages and codes for blenders and retailers of alternative fuel.
Importing Files – The web application allows you to manually key or import schedule information. See import file specifications for instructions. If you have questions about importing schedule detail, contact e-Services@dor.state.fl.us. 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.