Florida Gross Receipts Tax on Utility Services

Gross Receipts Tax on Utility Services is imposed at the rate of 2.5% on the sale, delivery, or transportation of natural gas, manufactured gas (excluding liquefied petroleum [LP] 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 price 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 and Account Changes

Distribution companies, co-generation or small power producers, or persons reporting use tax must register to report and pay gross receipt tax on utilities. You can register using the online registration system, or submit a paper Florida Business Tax Application (Form DR-1 PDF Icon).

When to Notify the Department

You must notify the Florida Department of Revenue, if you:

  • Change your business name;
  • Change your mailing address;
  • Change your location address within the same county;
  • Close or sell your business; or
  • Your business becomes active and you will sell or rent taxable property or services.

The quickest way to notify the Department of these changes is to update your account online.

When to Submit a New Tax Application

You must submit a new registration using the online registration system or submit a paper Florida Business Tax Application (Form DR-1 PDF Icon), if you:

  • Move your business location from one Florida county to another;
  • Add another location;
  • Change your legal entity; or
  • Change the ownership of your business.

Distribution Company: 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 (excluding LP 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, who cannot prove payment of tax, must register, report, and pay gross receipts tax.

File and Pay Tax

Gross receipts tax on utilities is reported using a Gross Receipts Tax Return (Form DR-133 PDF Icon). You can file and pay gross receipts tax electronically using the Department's free and secure File and Pay webpage.

Returns and payments are due on the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked, or hand-delivered to the Department on the first business day following the 20th. A return must be filed for each reporting period, even if no tax is due.

When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m.. ET, on the business day prior to the 20th to avoid penalty and interest. For a list of the electronic payment deadlines, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

Taxpayers who paid $20,000 or more in gross receipts tax on utilities during the most recent state fiscal year (July 1 - June 30) are required to file and pay electronically during the next calendar year.

If you file your return or pay tax late, a penalty of 10% of any unpaid tax for each 30 days or fraction thereof, not to exceed a total penalty of 50% of unpaid tax is charged. The minimum penalty is $10, even if no tax is due. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates webpage.