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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-6. Gross Receipts Tax |
1(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.
38(2) Registration with the Department for gross receipts tax purposes is available by using one of the following methods:
57(a) Registering through the Department’s “e-Services” system located on the Department’s Internet site at 71www.myflorida72.com/dor; or
74(b) Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule 8812A-1.097, 89F.A.C.), with the Department as indicated on the form.
98Rulemaking Authority 100203.01(1)(f), 101213.06(1) FS. 103Law Implemented 105203.01 FS. 107History–New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.
