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TIP #10B06-02
DATE ISSUED: June 11, 2010

JULY 1, 2010, THROUGH JUNE 30, 2011

Every year on July 1, the index prices used by distribution companies to calculate the gross receipts tax on the sale or transportation of natural or manufactured gas to retail consumers are adjusted as provided by law. Beginning with customer bills dated on or after July 1, 2010, distribution companies must use the index prices listed below when completing the Gross Receipts Tax Return (Form DR-133).

Natural/Manufactured Gas Index Prices per 1,000 cubic feet
effective July 1, 2010, through June 30, 2011

Residential Commercial Industrial
$21.19 $14.51 $11.72

Calculate the gross receipts tax due on the sale or transportation of natural or manufactured gas to retail consumers in Florida by multiplying the quantity sold or transported by the appropriate index prices listed above and then applying the 2.5% gross receipts tax rate. See the instructions on the Gross Receipts Tax Return (Form DR-133).

Electricity: Current law provides that distribution companies should not use index prices to calculate tax due on the delivery of electricity to retail consumers in Florida. However, Florida law requires the Department of Revenue to announce the index prices that would be used if Florida law were revised. Electricity index prices (cents per KWH) for the period July 1, 2010, through June 30, 2011, are as follows: Residential $0.1165; Commercial $0.1014; Industrial $0.0825.

The source for Florida index prices is the United States Department of Energy Information Administration (EIA) Natural Gas Monthly. The natural gas prices were published on April 29, 2010. The electricity prices were published on January 21, 2010.

Reference:  Subparagraphs 203.01(1)(d)2. and 203.01(1)(e)2., Florida Statutes

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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