Effective January 1, 2006, pursuant to Chapter 203, Florida Statutes, a tax is imposed on gross receipts from utility services that are delivered to retail customers in Florida. The tax is levied on every distribution company, including Peoples Gas, which receives payment for the sale or transportation of natural gas to a retail customer.
The gross receipts tax is not a new tax and many Peoples Gas customers have been paying it for a number of years, but the manner in which it is calculated has been changed. In addition, Peoples Gas now has the responsibility of collecting the tax from all of its customers (including transport customers who purchase their gas from a source other than Peoples) unless they are exempt. The change will be minimal for those customers who have paid the tax in the past.
Your Peoples Gas bill will include gross receipts tax with respect to the sales or transportation of natural gas to your facility unless you are qualified for one of the exemptions described below.
Exemptions from the gross receipts tax include:
- The sale or transport of natural gas to a public or private utility either for use as fuel for electric generation
- The use of natural gas in the production of oil or gas, and the use of gas by a person transporting gas, when used and consumed in providing such services
- The sale or transportation of gas to, or the use of gas by, a person for use as an energy source or raw material if the person is classified under any of SIC Industry Major Group Numbers 10, 12 through 14, 20, or 22 through 39, or under Industry Group Number 212.
If your business qualifies for one of the exemptions described above, please fill out an exemption certificate and return it to Peoples Gas. An exemption certificate must be on file with Peoples Gas for us not to collect the gross receipts tax.
Send your completed exemption certificate to:
Peoples Gas System
Attention: Gas Billing
702 North Franklin Street
Tampa, Florida 33602