Florida Regulations 12B-6.0015: Imposition of the Gross Receipts Tax
Current as of: 2024 | Check for updates
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(1) NATURAL OR MANUFACTURED GAS.
(a) A tax is imposed at the rate of 2.5 percent on distribution companies’ gross receipts from the privilege of selling or transporting natural or manufactured gas to a retail consumer in this state. The gross receipts tax on the sale or transportation of natural or manufactured gas is calculated as follows: (number of cubic feet of gas sold or transported) ÷ 1,000 × (the applicable gas index price) × (2.5 percent).
(b) The tax imposed in paragraph (1)(a) does not apply to:
1. Subject to the documentation requirements outlined in subsection (5), the sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation or agency thereof, or rural electric cooperative association for resale.
2. The sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation, or agency thereof, or rural electric cooperative association for use as a fuel in the generation of electricity. Distribution companies may document this exclusion from tax by obtaining a certification from public or private utilities that purchase transportation of natural or manufactured gas for use as a fuel in the generation of electricity. The following is a suggested format of a certification to be issued by a public or private utility to a natural or manufactured gas distribution company:
CERTIFICATION
NATURAL OR MANUFACTURED GAS PURCHASED
FOR USE AS FUEL TO GENERATE ELECTRICITY
This is to certify that I have purchased natural or manufactured gas for use as a fuel in the generation of electricity.
I understand that if such purchases of natural or manufactured gas do not qualify for the exclusion as indicated on this certification, I must pay the applicable tax directly to the Department of Revenue.
Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated herein are true.
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Terms Used In Florida Regulations 12B-6.0015
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(b) The tax imposed in paragraph (1)(a) does not apply to:
1. Subject to the documentation requirements outlined in subsection (5), the sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation or agency thereof, or rural electric cooperative association for resale.
2. The sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation, or agency thereof, or rural electric cooperative association for use as a fuel in the generation of electricity. Distribution companies may document this exclusion from tax by obtaining a certification from public or private utilities that purchase transportation of natural or manufactured gas for use as a fuel in the generation of electricity. The following is a suggested format of a certification to be issued by a public or private utility to a natural or manufactured gas distribution company:
CERTIFICATION
NATURAL OR MANUFACTURED GAS PURCHASED
FOR USE AS FUEL TO GENERATE ELECTRICITY
This is to certify that I have purchased natural or manufactured gas for use as a fuel in the generation of electricity.
I understand that if such purchases of natural or manufactured gas do not qualify for the exclusion as indicated on this certification, I must pay the applicable tax directly to the Department of Revenue.
Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated herein are true.
_________________________________