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Florida Gross Receipts Tax on Utility Services

(Chapter 203, Florida Statutes)

Tax is imposed at the rate of 2.5% on gross receipts from the sale, delivery, or transportation of natural gas, manufactured gas, or electricity to a retail consumer in Florida.

Tax due on the sale or transportation of natural or manufactured gas to retail consumers in Florida is computed by multiplying the quantity sold or transported by the appropriate index prices and then applying the 2.5% gross receipts tax rate. Index prices used by distribution companies to calculate the gross receipts tax due on the sale or transportation of natural or manufactured gas to retail consumers are adjusted yearly.

Registration

You can register to report and pay tax using our Internet site.

Distribution Company. 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 register with the Department of Revenue to report and pay gross receipts tax on utility services.

A "distribution company" is any person owning or operating local electric, or natural or manufactured gas, utility distribution facilities within Florida for the transmission, delivery, and 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. Any person who imports into Florida electricity, natural gas, or manufactured gas, or severs natural gas for his or her own use as a substitute for purchasing utility, transportation, or delivery services taxable under Chapter 203, F.S., who cannot prove payment of tax, must register and report and pay gross receipts tax. Tax is applied to the "cost price" of electricity as provided in s. 212.02(4), F.S.

Cogeneration or Small Power Producers must report and pay gross receipts tax.

File and Pay Tax

You can file and pay gross receipts tax using Revenue's secure Internet site. Before you can file and pay your taxes electronically, you must enroll in our e-Services program. Please take time to view our detailed electronic filing and payment information. Taxpayers who report and pay tax electronically can download a payment due date calendar

Gross receipts tax returns (Form DR-133) and payments are due by the 20th day of the month following each collection period. A tax return must be filed even when no (zero) tax is due.

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