Form Dr-133 - Gross Receipts Tax Return Page 3
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4DR-133
R. 01/17
Page 3
What is exempt?
Who must file a return?
A complete list of tax-exempt transactions is provided in
Distribution Company. Each distribution company
Chapter 203, F.S. Examples of exemptions include:
that receives payment for the sale or transportation
of natural or manufactured gas or electricity to a retail
• A sale, transportation, or delivery of natural or
consumer in Florida must report and remit the gross
manufactured gas or electricity for resale when
receipts tax from utility services.
documented in compliance with Department rules.
“Distribution company” means any person owning or
• Wholesale sales of electric transmission service.
operating local electric, or natural or manufactured
• The use of natural gas in the production of oil or
gas utility distribution facilities within Florida for
gas, or use of natural or manufactured gas by
the transmission, delivery, and sale of electricity or
a person transporting natural or manufactured
natural or manufactured gas. The term does not
gas, when used and consumed in providing such
include natural gas transmission companies that
services.
are subject to the jurisdiction of the Federal Energy
Regulatory Commission.
• The sale or transportation to, or use of, natural
or manufactured gas by a person eligible for an
Use Tax. Any person who imports into this state
exemption under s. 212.08(7)(ff)2., F.S.
electricity, natural gas, or manufactured gas, or severs
natural gas for his or her own use as a substitute for
• A sale, transportation, or delivery of natural or
purchasing utility, transportation, or delivery services
manufactured gas for use as a fuel in the generation
taxable under Chapter 203, F.S., who cannot prove
of electricity.
payment of tax, must register and report and remit
Taxable Gross Receipts or Costs (use for
gross receipts tax. Tax is applied to the “cost price” of
electricity as provided in s. 212.02(4), F.S.
completing Column A, Line 2)
Cogeneration or Small Power Producers are
Use tax/cogeneration or small power producers
required to report and remit gross receipts tax. Tax is
should enter in Column A, Line 2, the total taxable cost
applied to the “cost price” of electricity as provided in
price of electricity or natural gas or manufactured gas,
s. 212.02(4), F.S.
and follow the line-by-line instructions.
Electricity produced by cogeneration or by small power
“Cost price” is defined in s. 212.02(4), F.S., as the actual
producers is electricity that is:
cost of articles of tangible personal property without
any deductions for the cost of materials used, labor or
• Transmitted and distributed by a public utility
service costs, transportation charges, or expenses.
between two locations of a customer of a
utility according to s. 366.051, F.S.
• Produced for the producers’ own use as a
substitute for electrical energy produced by
an electric utility.
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