Form Dr-133 - Gross Receipts Tax Return - 2017 (Page 4 of 4) in pdf

DR-133

R. 01/17

Page 4

Index Price Calculations

Index Price Calculations for Column A,

Go to

Pages/default.aspx, select “Tax & Interest Rates,”

Line 3 – Gas Receipts:

and then select “Gross receipts tax index prices” for

1. Total number of cubic feet delivered to residential

current index prices used to calculate gross receipts.

customers divided by 1,000, then multiplied by

Taxable Gross Receipts for Gas Receipts

current index price.

(use for completing Column A, Line 3)

2. Total number of cubic feet delivered to commercial

customers divided by 1,000, then multiplied by

Distribution Company: The tax levied on a distribution

current index price.

company’s gross receipts from the sale or transportation

3. Total number of cubic feet delivered to industrial

of natural gas or manufactured gas is determined by

customers divided by 1,000, then multiplied by

dividing the number of cubic feet delivered by 1,000

current index price.

and multiplying the resulting number by the appropriate

Add the totals for all classes of customers and enter

index price (residential, commercial, or industrial).

the result in Column A, Line 3. Follow the line-by-

Index Price: The Florida price per 1,000 cubic feet

line instructions to complete the return.

for retail consumers in the previous calendar year as

Example: A distribution company sells 3 million

published in the United States Energy Information

cubic feet of natural/manufactured gas to each

Administration Natural Gas Monthly and announced by

customer class:

the Department of Revenue on June 1 of each year. The

1. Residential customers: (3,000,000 divided by 1,000)

price will be effective for the 12-month period beginning

multiplied by current index price ($22.00)* = $66,000

July 1 of that year.

2. Commercial customers: (3,000,000 divided by

1,000) multiplied by current index price ($13.81)* =

$41,430

3. Industrial customers: (3,000,000 divided by 1,000)

multiplied by current index price ($11.77)* = $35,310

4. Add the results from 1 through 3 ($66,000 + $41,430

+ $35,310 = $142,740). Enter the total in Column A,

Line 3.

* Index price not actual; for illustration only.

Information, forms, and tutorials are available on our website:

If you have questions, call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

To find a taxpayer service center near you, go to: /taxes/Pages/servicecenters.aspx

For written replies to tax questions, write to:

Taxpayer Services - MS 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

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Form Dr-133 - Gross Receipts Tax Return - 2017 Page 4

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