Fla. Admin. Code Ann. R. 12B-6.0021 - Registration
(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.
Notes
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.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.