Florida Regulations 12B-6.0021: Registration
Current as of: 2024 | Check for updates
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(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 Fl. Admin. Code R. 12A-1.097), with the Department as indicated on the form.
Rulemaking Authority 203.01(1)(f), 213.06(1) FS. Law Implemented Florida Statutes § 203.01. History-New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.
(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 Fl. Admin. Code R. 12A-1.097), with the Department as indicated on the form.
Rulemaking Authority 203.01(1)(f), 213.06(1) FS. Law Implemented Florida Statutes § 203.01. History-New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.