Select your cells you want to apply this formula to. E.g. - All of column B
Select Conditional Formatting.
Choose New Rule - Use a formula to determine which cells to format
To change only cells with data enter the following:
              =B1<>""
To only change those cells without data enter the following
              =B1=""
Select the format button and apply whatever format you would like to the cell - fill, font, border...
Click OK to apply.

This formula will automatically change a cell's background color if there is data in it. You can also change the formula to only fill cells where there is no data.

Change Excel Cell Colors based on whether they contain data or not

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