Florida DOR Authorizes Dyed Diesel for Agricultural Use Under Emergency Waiver

Florida farmers and agricultural haulers have new flexibility when it comes to fuel. On October 7, 2026, the Florida Department of Revenue issued Tax Information Publication (TIP) 26B05-03 (TIP_26B05-03 MSD), titled “Dyed Diesel for Agricultural Use,” which explains that certain agricultural uses of dyed diesel are now authorized. 

The authorization comes through two orders. Under the Governor’s Executive Order 26-201 and the Department’s Order of Emergency Waiver/Deviation #26-33-DOR-001, dyed diesel fuel may be purchased and used for specific agricultural purposes beginning October 6, 2026. The TIP is the Department’s way of alerting taxpayers to what the orders allow, and it is worth reading closely because the authorization is limited to defined uses. The sections below explain what is covered, what is not, and how the waiver fits with existing law.

Authorized Uses of Dyed Diesel

The TIP identifies two situations in which dyed diesel may now be purchased and used. The first involves farming itself. Dyed diesel may be used in the conduct of farming and agricultural activities by a farmer, as defined in section 212.02(28), Florida Statutes, or by an employee of the farmer.  Because the TIP relies on the statutory definition of “farmer,” anyone planning to use the waiver should confirm that they fall within that definition.

The second situation involves moving agricultural products from one place to another. Dyed diesel may be used in the transportation of agricultural commodities, as defined in section 212.02(27), Florida Statutes, including transportation on public highways. Notably, the TIP specifies that this includes travel associated with the pickup, delivery, or return from the transportation of those commodities. In other words, the language reaches the full trip rather than only the leg on which a load is being carried.

Uses That Are Not Authorized

While the waiver opens the door for the two categories above, it does not open the door for everything. The authorized uses do not include personal, recreational, or other commercial activities unrelated to farming, agriculture, or the transportation of agricultural commodities. Fuel purchasers should confirm that each use of dyed diesel falls within the two categories described in the TIP. This is especially important for operations that run both agricultural and non-agricultural equipment or vehicles, since only the agricultural uses are covered.

Enforcement and Penalties

The TIP also addresses what happens on the enforcement side. Under Executive Order 26-201 and the Department’s Order of Emergency Waiver/Deviation #26-33-DOR-001, the Department’s enforcement activities, including the imposition of penalties, are suspended for the authorized uses of dyed diesel for the period covered by those orders. (Executive Order) The suspension is tied to the authorized uses, so it does not extend to uses outside the two categories the TIP describes.

Relationship to Existing Law

The waiver does not rewrite the existing rules for dyed diesel. The TIP states that the authorized uses are in addition to, and do not replace, the permissible uses of dyed diesel already enumerated in section 206.874(3), Florida Statutes.  Uses that were already permitted under that provision remain permitted, and the waiver adds the agricultural uses described above.

Questions About the TIP

For anyone with questions about how the TIP applies to their situation, the Department notes that the publication is intended to alert taxpayers to the requirements contained in Florida laws and administrative rules and does not by its own effect create rights or require compliance. Written questions may be sent to fdortaxpayerservices@floridarevenue.com, and Taxpayer Services can be reached at (850) 488-6800, Monday through Friday, excluding holidays.