Florida – Gross Receipts Tax Index Prices for Natural and Manufactured Gas

SALT Report 2534 – The Florida Department of Revenue released their annual gross receipts tax index prices that distribution companies should use to calculate tax on the sale or transportation of natural or manufactured gas to retail consumers. The updated index prices are as follows:

  • Residential property – $18.51 per 1,000 cubic feet of natural or manufactured gas,
  • Commercial property – $10.37 per 1,000 cubic feet of natural or manufactured gas, and
  • Industrial property – $8.07 per 1,000 cubic feet of natural or manufactured gas

To calculate the gross receipts tax due on the sale or transportation of natural or manufactured gas to retail customers in Florida, multiply the quantity sold or transported by the index price, then add the 2.5% gross receipts tax rate.

These index prices should not be used by distribution companies to calculate the tax due on deliveries of electricity to retail consumers.

The prices are effective July 1, 2013 through June 30, 2014.

For Further Information

Florida Department of Revenue – Tax Information Publication #13B06-01