Register to Collect and/or Report Tax

What's new?

New for 2006 — Gross Receipts Tax

Distribution Company - Effective January 1, 2006, each distribution company that receives payment for the sale or transportation of natural or manufactured gas or electricity to a retail consumer in Florida must report and remit the gross receipts from utility services. “Distribution Company” means any person owning or operating local electric or natural or manufactured gas, utility distribution facilities within Florida for the transmission, delivery, or sale of electricity or natural or manufactured gas. The term does not include natural gas transmission companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.

Use Tax - Effective January 1, 2006, any person who imports into this state electricity, natural gas, or manufactured gas, or severs natural gas for their own use or consumption as a substitute for purchasing utility, transportation, or delivery services taxable under Chapter 203, F.S., who cannot demonstrate payment of tax, must register and report and remit the gross receipts tax on the cost price.

Cogeneration or small power producers - Electricity produced by cogeneration or by small power producers that is transmitted and distributed by a public utility between two locations of a customer of a utility pursuant to s. 366.051, F.S., or is produced for the producers own use as a substitute for electrical energy produced by an electric utility, must report and remit the gross receipts tax.