Form DR-133 Gross Receipts Tax Return - Florida

Form DR-133 or the "Gross Receipts Tax Return" is a form issued by the Florida Department of Revenue.

Download a PDF version of the Form DR-133 down below or find it on the Florida Department of Revenue Forms website.

ADVERTISEMENT
DR-133
Gross Receipts Tax Return
R. 01/17
TC
Rule 12B-6.005
Mail to:
Florida Administrative Code
Effective 01/17
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0150
Certificate #:
Business Partner #:
Name and address if not preprinted:
Contract Object #:
FEIN:
Reporting Period:
Location Address:
A return must be filed even if no tax is due or EFT payment sent.
Return due date:
Read pages 3 and 4 before completing this form.
Column B – Tax Rate
What is the gross receipts tax for utility services? The tax is imposed
Lines 1-3. The current tax rate is printed on the return.
on gross receipts from the sale, delivery, or transportation of natural gas,
Column C – Tax Due
manufactured gas, or electricity to a retail consumer in Florida.
Lines 1-3. Multiply the amount in Column A (Taxable Gross Receipts or
Line-by-Line Instructions
Costs) by the tax rate in Column B.
Column A - Taxable Gross Receipts or Costs
Line 4. Column C Total. Enter the total of Lines 1, 2, and 3.
Line 1. Electric Receipts. Enter the total due on taxable electric utility
Line 5a. DOR Credit Memo. Enter the amount of credit memo issued by
service receipts.
DOR and attach a copy of the original memo.
Line 2. Use Tax/Cogeneration or Small Power Producers. Enter the
Line 5b. Other Credits. Enter the amount of allowable credits, such as
total amount of costs subject to tax. See Page 3. A use tax component of
gross receipts taxes paid to a service provider for taxable services that are
gross receipts tax may impact persons who cannot prove payment of tax.
resold by you.
Line 3. Gas Receipts. Enter the total due on taxable gas receipts. See
Line 5. Total Credits. Enter the total of Lines 5a and 5b.
Page 4. Use the appropriate fiscal year index price for each class of
customer (residential, commercial, or industrial).
Line 6. Amount of Tax Due. Subtract Line 5 from Line 4. Enter total
amount of tax due. If your return is late, complete Lines 7 and 8. If timely,
skip to Line 9.
(continued on page 2)
**Complete both sides of coupon. Detach coupon and return with payment.**
Florida Department of Revenue
Gross Receipts Tax Return
HD/PM Date:
/
/
DR-133 R. 01/17
Column B
Column C
Column A
Tax Rate 2.5%
Tax Due (AxB)
Taxable Gross Receipts or Costs
1. Electric Receipts
X .025
2. Use Tax/Cogeneration or Small Power Producers (See Page 3)
X .025
3. Gas Receipts (See Page 4)
X .025
4. Column C Total
5a. DOR Credit Memo
5b. Other Credits
5. Total Credits
CERTIFICATE #
REPORTING PERIOD
6. Amount of Tax Due (Line 4 minus Line 5)
7. Penalty Amount Due (See instructions for rates)
8. Interest Amount Due (See instructions for rates)
Name
Address
9. Total Due with Return (Add Lines 6, 7, and 8)
City/St/ZIP
DR-133
Due:
Late After:
Check here if payment was made
electronically.
9100 0 99999999 0022000031 0 3999999999 0000 2
DR-133
Gross Receipts Tax Return
R. 01/17
TC
Rule 12B-6.005
Mail to:
Florida Administrative Code
Effective 01/17
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0150
Certificate #:
Business Partner #:
Name and address if not preprinted:
Contract Object #:
FEIN:
Reporting Period:
Location Address:
A return must be filed even if no tax is due or EFT payment sent.
Return due date:
Read pages 3 and 4 before completing this form.
Column B – Tax Rate
What is the gross receipts tax for utility services? The tax is imposed
Lines 1-3. The current tax rate is printed on the return.
on gross receipts from the sale, delivery, or transportation of natural gas,
Column C – Tax Due
manufactured gas, or electricity to a retail consumer in Florida.
Lines 1-3. Multiply the amount in Column A (Taxable Gross Receipts or
Line-by-Line Instructions
Costs) by the tax rate in Column B.
Column A - Taxable Gross Receipts or Costs
Line 4. Column C Total. Enter the total of Lines 1, 2, and 3.
Line 1. Electric Receipts. Enter the total due on taxable electric utility
Line 5a. DOR Credit Memo. Enter the amount of credit memo issued by
service receipts.
DOR and attach a copy of the original memo.
Line 2. Use Tax/Cogeneration or Small Power Producers. Enter the
Line 5b. Other Credits. Enter the amount of allowable credits, such as
total amount of costs subject to tax. See Page 3. A use tax component of
gross receipts taxes paid to a service provider for taxable services that are
gross receipts tax may impact persons who cannot prove payment of tax.
resold by you.
Line 3. Gas Receipts. Enter the total due on taxable gas receipts. See
Line 5. Total Credits. Enter the total of Lines 5a and 5b.
Page 4. Use the appropriate fiscal year index price for each class of
customer (residential, commercial, or industrial).
Line 6. Amount of Tax Due. Subtract Line 5 from Line 4. Enter total
amount of tax due. If your return is late, complete Lines 7 and 8. If timely,
skip to Line 9.
(continued on page 2)
**Complete both sides of coupon. Detach coupon and return with payment.**
Florida Department of Revenue
Gross Receipts Tax Return
HD/PM Date:
/
/
DR-133 R. 01/17
Column B
Column C
Column A
Tax Rate 2.5%
Tax Due (AxB)
Taxable Gross Receipts or Costs
1. Electric Receipts
X .025
2. Use Tax/Cogeneration or Small Power Producers (See Page 3)
X .025
3. Gas Receipts (See Page 4)
X .025
4. Column C Total
5a. DOR Credit Memo
5b. Other Credits
5. Total Credits
CERTIFICATE #
REPORTING PERIOD
6. Amount of Tax Due (Line 4 minus Line 5)
7. Penalty Amount Due (See instructions for rates)
8. Interest Amount Due (See instructions for rates)
Name
Address
9. Total Due with Return (Add Lines 6, 7, and 8)
City/St/ZIP
DR-133
Due:
Late After:
Check here if payment was made
electronically.
9100 0 99999999 0022000031 0 3999999999 0000 2
DR-133
R. 01/17
Page 2
Line 7. Penalty Amount Due. Tax returns and payments are due by the
Line 9. Total Due with Return. Add the amounts on Lines 6, 7, and 8
20
day of the month following each collection period. If the 20
falls on
and enter the total. Remit this amount with your return. Make your check
th
th
a Saturday, Sunday, or state or federal holiday, your tax return must be
payable to the Florida Department of Revenue. Check the box if you have
postmarked or hand-delivered to the Department on the first business
electronically transmitted your payment.
. The penalty for a late-filed return or late payment
day following the 20
th
Sign and date the return. The return must be signed by a person who is
is 10 percent for each month (or fraction of a month) the tax is late, not to
authorized to sign on behalf of the provider.
exceed 50 percent of the tax due. Multiply the amount on Line 6 by the
Mail your return and payment to:
appropriate penalty rate. The minimum penalty is $10, even if no tax is
Florida Department of Revenue
due.
5050 W Tennessee St
Line 8. Interest Amount Due. Interest is due on late payments from
Tallahassee FL 32399-0150
the date tax is due until paid. A floating rate of interest applies to
File and Pay Electronically: The Department maintains a free and secure
underpayments and late payments of tax. The rate is updated January 1
website to file and pay gross receipts tax. Go to the Department’s website
and July 1 of each year by using the formula established in section
at www.floridarevenue.com.
213.235, Florida Statutes (F.S.). You can obtain interest rates from our
Internet site or by calling Taxpayer Services. Multiply the tax due on Line 6
Change of Information: Information changes may be completed online
by the daily interest rate, then by the number of days late.
at: www.floridarevenue.com - select “Taxes,” then “Update Account
Information Online.”
Change of Information - Gross Receipts Tax
The legal entity changed on
. If you change your legal entity and are continuing to do business in Florida, you must
register online or complete and mail a new Florida Business Tax Application (Form DR-1).
The business was closed permanently on
. (The Department will cancel your gross receipts tax certificate number as of this date.)
Are you a corporation/partnership required to file corporate income tax returns?
Yes
No
The business address has changed.
New Address:
City:
State:
ZIP:
The business was sold on
. The new owner information is:
Name of New Owner:
Telephone Number of New Owner: (
)
Mailing Address of New Owner:
City:
County:
State:
ZIP:
Gross Receipts Tax
-
-
-
FEIN
Certificate Number
Business Partner Number
u
Signature of Taxpayer (Required):
Date:
Telephone Number: (
)
**
**
Detach coupon and return with payment
HAS YOUR ADDRESS OR BUSINESS INFORMATION CHANGED?
q
Check here and complete the change of information form above.
CHANGE OF OWNERSHIP?
q
If you sell your business or ownership changes, check here and complete the change of information form
above. You will also need to file a final return.
FINAL RETURN?
q
Check here if you are discontinuing your business and this is your final return.
Closing date: ______/______/______.
Under penalties of perjury, I declare that I have examined this tax return and the facts stated in it are true.
Authorized Signature ___________________________________ Type or print name __________________________________________
Title ______________________________________ Date ________________________ Telephone _______________________________
DR-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.
DR-133
R. 01/17
Page 4
Index Price Calculations
Index Price Calculations for Column A,
Go to www.floridarevenue.com/taxes/taxesfees/
Pages/default.aspx, select “Tax & Interest Rates,”
Line 3 – Gas Receipts:
and then select “Gross receipts tax index prices” for
1. Total number of cubic feet delivered to residential
current index prices used to calculate gross receipts.
customers divided by 1,000, then multiplied by
Taxable Gross Receipts for Gas Receipts
current index price.
(use for completing Column A, Line 3)
2. Total number of cubic feet delivered to commercial
customers divided by 1,000, then multiplied by
Distribution Company: The tax levied on a distribution
current index price.
company’s gross receipts from the sale or transportation
3. Total number of cubic feet delivered to industrial
of natural gas or manufactured gas is determined by
customers divided by 1,000, then multiplied by
dividing the number of cubic feet delivered by 1,000
current index price.
and multiplying the resulting number by the appropriate
Add the totals for all classes of customers and enter
index price (residential, commercial, or industrial).
the result in Column A, Line 3. Follow the line-by-
Index Price: The Florida price per 1,000 cubic feet
line instructions to complete the return.
for retail consumers in the previous calendar year as
Example: A distribution company sells 3 million
published in the United States Energy Information
cubic feet of natural/manufactured gas to each
Administration Natural Gas Monthly and announced by
customer class:
the Department of Revenue on June 1 of each year. The
1. Residential customers: (3,000,000 divided by 1,000)
price will be effective for the 12-month period beginning
multiplied by current index price ($22.00)* = $66,000
July 1 of that year.
2. Commercial customers: (3,000,000 divided by
1,000) multiplied by current index price ($13.81)* =
$41,430
3. Industrial customers: (3,000,000 divided by 1,000)
multiplied by current index price ($11.77)* = $35,310
4. Add the results from 1 through 3 ($66,000 + $41,430
+ $35,310 = $142,740). Enter the total in Column A,
Line 3.
* Index price not actual; for illustration only.
Contact Us
Information, forms, and tutorials are available on our website: www.floridarevenue.com
If you have questions, call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).
To find a taxpayer service center near you, go to: www.floridarevenue.com/taxes/Pages/servicecenters.aspx
For written replies to tax questions, write to:
Taxpayer Services - MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
Get the Latest Tax Information
Subscribe to our tax publications to receive due date reminders or an email when we post:
• Tax Information Publications (TIPs).
• Proposed rules, notices of rule development workshops, and more.
Go to: www.floridarevenue.com/dor/list

Download Form DR-133 Gross Receipts Tax Return - Florida

1296 times
Rate
4.5(4.5 / 5) 65 votes
ADVERTISEMENT
Page of 4