(1)
(a) The sale of electric power or energy by
an electric utility is taxable. The sale of electric power or energy for use in
residential households, to owners of residential models, or to licensed family
day care homes by utilities who are required to pay the gross receipts tax
imposed by subparagraph 203.01(1)(a)1., F.S., is exempt. Also exempt is
electric power or energy sold by such utilities and used in the common areas of
apartment houses, cooperatives, and condominiums, in residential facilities
enumerated in Chapters 400 and 429, F.S., and in other residential facilities.
However, if any part of the electric power or energy is used for a non-exempt
purpose, the entire sale is subject to tax.
(b) An electric utility is not obligated to
collect and remit tax on any sale of electric power or energy when:
1. The electric power or energy is sold at a
rate based on the utility's "residential schedule, " under tariffs filed by the
utility with the Public Service Commission; or
2. The utility has on file a writing or
document evidencing a representation of the utility's customer that the
electric power or energy is being purchased for residential household use,
including licensed family day care homes and other facilities identified in
paragraph (a). The writing or document may be a customer application or a
certificate that identifies the customer as purchasing the electric power or
energy for a residential purpose. A "customer application" includes a record of
information obtained electronically or orally from the customer in the ordinary
course of business. The electric utility must have acted in good faith in
accepting the representation of the customer.
(c) Tax is due on electric power or energy
purchased by a customer tax exempt for the claimed purposes of residential
household use that does not qualify for such exemption. In such instances, if
the electric utility complies with the requirements of paragraph (b), the
Department will look to the customer for any applicable tax, penalty, or
interest due. The Department will look to the utility for any applicable tax,
penalty, or interest due when the electric utility's books and records indicate
a failure to comply with the requirements of paragraph (b).
(2) All fuels used by public or private
utilities, including municipal corporations and rural cooperative associations
in the generation of electric power or energy for sale are exempt.
(3) Private or public utilities or rural
electric cooperative associations are required to pay use tax based on the cost
of electric power or energy used by them.
Cross Reference: Rule
12A-1.022, F.A.C., for
guidelines on federal excise taxes, gross receipts tax, and other
fees.
(4) See Rule
12A-1.087, F.A.C., for
requirements to claim the exemption for electricity used for the production or
processing of agricultural farm products on a farm.
Notes
Fla. Admin. Code Ann. R. 12A-1.053
Rulemaking Authority
212.18(2),
213.06(1) FS.
Law Implemented 212.02(2), (19), 212.05(1)(e), 212.06(1)(a), (b), 212.08(4),
(5)(e)2., (7)(j), 212.18(2)
FS.
Revised 10-7-68,
6-16-72, Amended 12-11-74, 10-18-78, 6-3-80, 12-23-80, 7-20-82, Formerly
12A-1.53, Amended 10-2-01, 4-17-03, 9-15-08, Amended by
Florida
Register Volume 41, Number 022, February 3, effective
2/17/2015.
New 10-7-68, Amended 6-16-72, 12-11-74, 10-18-78, 6-3-80,
12-23-80, 7-20-82, Formerly 12A-1.53, Amended 10-2-01, 4-17-03, 9-15-08,
2-17-15.
