Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-6 - GROSS RECEIPTS TAX
Section 12B-6.0021 - Registration
Universal Citation: FL Admin Code R 12B-6.0021
Current through Reg. 50, No. 187; September 24, 2024
(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
"e-Services" system located on the Department's website at
www.floridarevenue.com,
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.
New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.
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