Fla. Admin. Code r. 12B-6.0021 - Registration

Current as of January 1, 1970

§ 12b-6.0021 - Registration§ 12b-6.0021 - Registration

§ 12b-6.0015 - Imposition of the Gross Receipts Tax § 12b-6.0051 - Public Service Tax Reporting Form

12B-6.0021 Registration.

(1) Prior to engaging in the business of selling, transporting, delivering, or importing utility services, every person, distribution company, or other entity upon which the gross receipts tax is imposed is required to register with the Department.

(2) Registration with the Department for gross receipts tax purposes is available by using one of the following methods:

(a) Registering through the Department’s “eServices” system located on the Department’s website at floridarevenue.com/taxes/registration, or

(b) Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.), with the Department as indicated on the form.

Rulemaking Authority 203.01(1)(f), 213.06(1) FS. Law Implemented 203.01 FS. History–New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.

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