Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.0015 - Imposition of the Gross Receipts Tax

Current through Reg. 50, No. 138; July 16, 2024
(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 x (the applicable gas
				index price) x (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.
_________________________________
				  _____________________
Purchaser's Name (Print or Type) Date
_________________________________
				  _____________________
Signature of Authorized Person Title
________________________________________
Federal Employer Identification Number (FEI
				  No.)
3.
a. The sale or transportation to, or use of,
				natural or manufactured gas by any person eligible for an exemption under
				Section 212.08(7)(ff)2., F.S., for use as an energy source or a raw material.
				Possession by a seller of natural or manufactured gas or by any person
				providing transportation or delivery of natural or manufactured gas of a
				written certification by the purchaser, certifying the purchaser's entitlement
				to the exclusion permitted by this subparagraph, relieves the seller or person
				providing transportation or delivery from the responsibility of remitting tax
				on the nontaxable amounts. The Department shall look solely to the purchaser
				for recovery of such tax if the Department determines that the purchaser was
				not entitled to the exclusion. The certification must include an acknowledgment
				by the purchaser that it will be liable for tax pursuant to Section
				203.01(1)(f),
				F.S., if the requirements for exclusion are not met. The following is a
				suggested format of a certification to be issued by a manufacturer to a natural
				or manufactured gas distribution company:
CERTIFICATION
NATURAL OR MANUFACTURED GAS PURCHASED BY A
				  PERSON ELIGIBLE FOR EXEMPTION UNDER INDUSTRIAL CLASSIFICATIONS IN SECTION
				  212.08(7)(ff)2., F.S.
This is to certify that I have purchased natural or
				  manufactured gas for use as an energy source or raw material that is excluded
				  from tax pursuant to Section
				  203.01(3)(d),
				  F.S.
I certify that the applicable purchases were made by a
				  company whose four-digit SIC Industry Number, as listed below, is classified
				  under SIC Industry Major Group Number 10, 12 through 14, 20 or 22 through 39 or
				  Group Number 212 in the Standard Industrial Classification (SIC) Manual, 1987,
				  published by the Office of Management and Budget.
I acknowledge that I will be liable for tax pursuant to
				  Section 203.01(1)(f),
				  F.S., if the requirements for exclusion pursuant to Section
				  203.01(3)(d),
				  F.S., are not satisfied.
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.
_________________________________
				  _____________________
Purchaser's Name (Print or Type) Date
_________________________________
				  _____________________
Signature of Authorized Person Title
________________________________________
Federal Employer Identification Number (FEI
				  No.)
b. The Standard
				Industrial Classification (SIC) Manual, 1987, published by the Office of
				Management and Budget, is provided by the U.S. Department of Labor at
www.osha.gov
.