Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Section 12B-5.110 - Blenders

Universal Citation: FL Admin Code R 12B-5.110

Current through Reg. 50, No. 187; September 24, 2024

(1) General Information.

(a) Any person who is not otherwise licensed under Chapter 206, F.S., and who is engaged in the activity of blending gasoline, gasohol, diesel, or aviation fuel with any other product, where end products may be used to propel a vehicle, vessel, or aircraft, must be licensed as a blender.

(b) All persons who are licensed as terminal suppliers, wholesalers, or exporters under Chapter 206, F.S., and who are engaged in the activity of blending gasoline, gasohol, diesel, or aviation fuel with any other product, must remit tax on all untaxed products which are blended, where end products are available for sale or use.

(2) Licensing.

(a)
1. To obtain a license as blender, every person must file a Florida Fuel Tax Application (Form DR-156, incorporated by reference in Rule 12B-5.150, F.A.C.), with the required attachments, with the Department, as provided in the application, and enroll in the Department's e-Services Program.

2. To enroll in the e-Services Program to make payments and submit returns electronically to the Department, the blender must:
a. Complete enrollment on the Department's website at www.floridarevenue.com, or

b. Complete Form DR-600, Enrollment and Authorization for e-Services Program (incorporated by reference in Rule 12-24.011, F.A.C.), as provided in Rule 12-24.004, F.A.C., and return it to the Department, if the blender is unable to use the Department's website to enroll.

3. Blenders who can establish that they are unable to comply with the electronic payment and electronic filing requirements must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Rule 12-24.011, F.A.C.), to establish in writing the basis for the requested waiver, as provided in Rule 12-24.010, F.A.C.

4. Forms DR-600 and DR-654 may be obtained from the Department by:
1) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or,

2) visiting any local Department of Revenue Service Center. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

(b) A blender is a person who blends:
1. Diesel fuel with any other product to produce a product for use in a diesel engine;

2. Gasoline with alcohol to produce gasohol;

3. Kerosene with other product to produce a product suitable for use in a diesel or aircraft engine;

4. Motor, diesel, or aviation fuel with any other product to extend the volume of such fuels available for sale or use.

(3) Returns and Payments.

(a) Licensees will report, and remit tax on blended products to the Department of Revenue monthly using the returns required under their licenses.

(b)
1. The return when filed must indicate the gallons of taxable fuel purchased, and the total gallons of products used to blend with taxable fuel.

2. Taxes imposed under Sections 206.41 and 206.87, F.S., are owed on the gallons of the total product on which taxes were not collected at the time of purchase.

(c) Returns. Any person who is licensed as a blender is required to file a Blender/Wholesaler of Alternative Fuel Tax Return (Form DR-309635, incorporated by reference in Rule 12B-5.150, F.A.C.), electronically with the Department, as provided in Rule Chapter 12-24, F.A.C. The electronic return must be filed on or before the 20th day of the month following a month in which transactions occur. To be timely, the electronic return must be received by the Department or its agent before 5:00 p.m. (Eastern Time), on or before the 20th day of each month. For blenders who are authorized to submit Form DR-309635 by hard copy, the return will be accepted as timely if postmarked or delivered to the Department on or before the 20th day of each month. If the 20th day falls on a Saturday, Sunday, or legal holiday, returns will be accepted as timely if an electronic return is received by the Department or its agent on or before 5:00 p.m. (Eastern Time), or a hard-copy return, when permitted, is postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A "legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(d) Payments. Payments must be submitted to the Department electronically, as provided in Rule Chapter 12-24, F.A.C.

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.02(3), 206.48(1), 206.485, 206.86(5), 206.87(2)(e), 213.755 FS.

New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 7-28-15, 1-17-18.

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