The purpose of the proposed creation of new Rule 12B-6.0015, F.A.C. (Imposition of the Gross Receipts Tax), is to: (1) provide that the 2.5 percent gross receipts tax is imposed on distribution companies’ gross receipts from the privilege of selling and transporting natural or manufactured gas to retail consumers in Florida; (2) provide how the tax is computed based on the index price; (3) provide that the sale or transportation of natural or manufactured gas to public or private utilities for use as a fuel in the generation of electricity or for resale is not subject to tax and provide guidelines on how to document such sales or charges; (4) provide that the sale or transportation of natural or manufactured gas to persons eligible for an exemption under Section 212.08(7)(ff)2., F.S., for use as an energy source or a raw material is not subject to tax and provide guidelines on how to document such sales or charges; (5) provide that the 2.5 percent gross receipts tax is imposed on distribution companies’ gross receipts from the privilege of selling and transporting electricity to retail consumers in Florida and explain how the tax is to be calculated; (6) provide that the tax does not apply to receipts from customers for purposes of resale; (7) provide that receipts from separately itemized charges for the connection, disconnection, suspension, or restoration of utility services are not subject to tax; (8) provide that receipts from separately itemized fees for returned checks, late payments, and interest due on late payments are not subject to the gross receipts tax; (9) provide that receipts from separately itemized charges for the sale, lease, rental, repair, or maintenance of customer premises equipment are not subject to gross receipts tax; (10) provide guidelines on how gross receipts tax is applied to charges for utility services separately itemized to customers as an amount for services based on a standard rate amount with a separate rate adjustment; (11) provide that each and every fee imposed by a political subdivision of the State of Florida that is passed on to the customer as a separately itemized charge is included in the gross receipts subject to tax; (12) provide that any municipal public service tax and any sales tax separately itemized to the customer is not included in the gross receipts subject to tax; (13) provide that the sale or delivery of electricity as part of an electric interchange agreement or contract between utilities is not subject to tax and provide guidelines on how to document such sale or delivery; (14) provide that wholesale sales of electric transmission services and the loss of electricity from the generation, transmission, or distribution of electricity are not subject to tax; (15) provide guidelines regarding any separately itemized charge for gross