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Gross Receipts Tax Return DR-133
R. 01/23
Mail to: Rule 12B-6.005, F.A.C.
Effective 01/23
Florida Department of Revenue Page 1 of 4
5050 W Tennessee St
Tallahassee FL 32399-0150
Name and address if not preprinted: Certificate #:
Business Partner #:
Contract Object #:
FEIN:
Reporting Period:

Location Address:

Return due date: A return must be filed even if no tax is due or electronic payment sent.

Read pages 3 and 4 before completing this form. Column C – Tax Due
What is the gross receipts tax for utility services? The tax is imposed Lines 1-3. Multiply the amount in Column A (Taxable Gross Receipts or
on gross receipts from the sale, delivery, or transportation of natural gas, Costs) by the tax rate in Column B.
manufactured gas, or electricity to a retail consumer in Florida.
Line 4. Column C Total. Enter the total of Lines 1, 2, and 3.
Line-by-Line Instructions Line 5a. DOR Credit Memo. Enter the amount of credit memo issued by
Column A - Taxable Gross Receipts or Costs DOR and attach a copy of the original memo.
Line 1. Electric Receipts. Enter the total due on taxable electric utility Line 5b. Other Credits. Enter the amount of allowable credits, such as
service receipts. gross receipts taxes paid to a service provider for taxable services that are
resold by you.
Line 2. Use Tax/Cogeneration or Small Power Producers. Enter the total
amount of costs subject to tax. See Page 3. A use tax component of gross Line 5. Total Credits. Enter the total of Lines 5a and 5b.
receipts tax may impact persons who cannot prove payment of tax. Line 6. Amount of Tax Due. Subtract Line 5 from Line 4. Enter total
Line 3. Gas Receipts. Enter the total due on taxable gas receipts. See amount of tax due. If your return is late, complete Lines 7 and 8. If timely,
Page 4. Use the appropriate fiscal year index price for each class of skip to Line 9.
customer (residential, commercial, or industrial). Line 7. Penalty Amount Due. Tax returns and payments are due by the
Column B – Tax Rate 20th day of the month following each collection period. If the 20th falls on
a Saturday, Sunday, or state or federal holiday, your tax return must be
Lines 1-3. The current tax rate is printed on the return.
(continued on page 2)
**Complete both sides of coupon. Detach coupon and return with payment.**
Florida Department of Revenue Gross Receipts Tax Return HD/PM Date: / / DR-133 R. 01/23
Column A Column B Column C
Taxable Gross Receipts or Costs Tax Rate 2.5% Tax Due (AxB)
1. Electric Receipts X .025
2. Use Tax/Cogeneration or Small Power Producers (See Page 3) X .025
3. Gas Receipts (See Page 4) X .025
4. Column C Total
5a. DOR Credit Memo 5b. Other Credits 5. Total Credits
CERTIFICATE # REPORTING PERIOD 6. Amount of Tax Due (Line 4 minus Line 5)
7. Penalty Amount Due (See instructions for rates)
8. Interest Amount Due (See instructions for rates)
Name
Address 9. Total Due with Return (Add Lines 6, 7, and 8)
City/St/ZIP

Due:
Late After: DR-133
Check here if payment was made
electronically. 9100 0 99999999 0022000031 0 3999999999 0000 2

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DR-133
R. 01/23
postmarked or hand-delivered to the Department on the first business Mail your return and payment to: Page 2 of 4
day following the 20th. The penalty for a late-filed return or late payment Florida Department of Revenue
is 10% for each month (or fraction of a month) the tax is late, not to exceed 5050 W Tennessee St
50% of the tax due. Multiply the amount on Line 6 by the appropriate Tallahassee FL 32399-0150
penalty rate. The minimum penalty is $10, even if no tax is due.
Electronic Payment of Tax: You may voluntarily file and pay taxes
Line 8. Interest Amount Due. Interest is due on late payments from electronically. However, if you paid $5,000 or more in gross receipts
the date tax is due until paid. A floating rate of interest applies to tax during the State of Florida’s prior fiscal year (July 1 - June 30), you
underpayments and late payments of tax. The rate is updated January 1 must electronically file and pay taxes in the next calendar year. Visit
and July 1 of each year by using the formula established in section (s.) floridarevenue.com/taxes/filepay for information on filing and paying
213.235, Florida Statutes (F.S.). Interest rates are available at electronically.
floridarevenue.com/taxes/rates. Multiply the tax due on Line 6 by the When you electronically pay, or electronically file and pay at the same
daily interest rate, then by the number of days late. time, you must initiate your electronic payment and receive a confirmation
Line 9. Total Due with Return. Add the amounts on Lines 6, 7, and 8 number no later than 5 p.m. ET on the business day prior to the 20th
and enter the total. Remit this amount with your return. Make your check day of the month to avoid penalty and interest. Keep the confirmation
payable to the Florida Department of Revenue. Check the box if you have number in your records. For a list of electronic payment deadlines, visit
electronically transmitted your payment. floridarevenue.com/forms and select the Florida eServices Calendar of
Sign and date the return. The return must be signed by a person who is Electronic Payment Deadlines (Form DR-659) under the eServices section.
authorized to sign on behalf of the provider. Change of Information: Information changes may be completed at
floridarevenue.com/taxes/updateaccount.

Change of Information - Gross Receipts Tax
The legal entity changed on . If you change your legal entity and are continuing to do business in Florida, you must
register online or complete and mail a new Florida Business Tax Application (Form DR-1).
The business was closed permanently on . (The Department will cancel your gross receipts tax certificate number as of this date.)
Are you a corporation/partnership required to file corporate income tax returns? Yes No
The business address has changed.
New Address:
City: State: ZIP:
The business was sold on . The new owner information is:
Name of New Owner: Telephone Number of New Owner: ( )
Mailing Address of New Owner:
City: County: State: ZIP:
Gross Receipts Tax
- - FEIN -
Certificate Number
Business Partner Number

uSignature of Taxpayer (Required): Date: Telephone Number: ( )

**Detach coupon and return with payment**

HAS YOUR ADDRESS OR BUSINESS INFORMATION CHANGED?

Check here and complete the change of information form above.
q
CHANGE OF OWNERSHIP?

If you sell your business or ownership changes, check here and complete the change of information form
q above. You will also need to file a final return.
FINAL RETURN?

Check here if you are discontinuing your business and this is your final return.
q Closing date: ______/______/______.
Under penalties of perjury, I declare that I have examined this tax return and the facts stated in it are true.
Authorized Signature ___________________________________Type or print name __________________________________________

Title ______________________________________ Date ________________________Telephone _______________________________

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DR-133
R. 01/23
Page 3 of 4

Who must file a return? What is exempt?
Distribution Company. Each distribution company A complete list of tax-exempt transactions is provided in
that receives payment for the sale or transportation Chapter 203, F.S. Examples of exemptions include:
of natural or manufactured gas or electricity to a retail
• A sale, transportation, or delivery of natural or
consumer in Florida must report and remit the gross
manufactured gas or electricity for resale when
receipts tax from utility services.
documented in compliance with Department rules.
“Distribution company” means any person owning or
• Wholesale sales of electric transmission service.
operating local electric, or natural or manufactured
gas utility distribution facilities within Florida for the • The use of natural gas in the production of oil or
transmission, delivery, and sale of electricity or natural gas, or use of natural or manufactured gas by
or manufactured gas. The term does not include natural a person transporting natural or manufactured
gas transmission companies that are subject to the gas, when used and consumed in providing such
jurisdiction of the Federal Energy Regulatory Commission. services.
Use Tax. Any person who imports into this state • The sale or transportation to, or use of, natural
electricity, natural gas, or manufactured gas, or severs or manufactured gas by a person eligible for an
natural gas for his or her own use as a substitute for exemption under s. 212.08(7)(ff)2., F.S.
purchasing utility, transportation, or delivery services
• A sale, transportation, or delivery of natural or
taxable under Chapter 203, F.S., who cannot prove
manufactured gas for use as a fuel in the generation
payment of tax, must register and report and remit
of electricity.
gross receipts tax. Tax is applied to the “cost price” of
electricity as provided in s. 212.02(4), F.S. Taxable Gross Receipts or Costs (use for
Cogeneration or Small Power Producers are completing Column A, Line 2)
required to report and remit gross receipts tax. Tax is Use tax/cogeneration or small power producers
applied to the “cost price” of electricity as provided in should enter in Column A, Line 2, the total taxable cost
s. 212.02(4), F.S. price of electricity or natural gas or manufactured gas,
Electricity produced by cogeneration or by small power and follow the line-by-line instructions.
producers is electricity that is: “Cost price” is defined in s. 212.02(4), F.S., as the actual
• Transmitted and distributed by a public utility cost of articles of tangible personal property without
between two locations of a customer of a utility any deductions for the cost of materials used, labor or
according to s. 366.051, F.S. service costs, transportation charges, or expenses.
• Produced for the producers’ own use as a substitute Go to floridarevenue.com/taxes/taxesfees, select
for electrical energy produced by an electric utility. “Gross Receipts Tax on Utility Services,” and then select
the link for “Index Prices” for current index prices used
to calculate gross receipts.

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DR-133
R. 01/23
Page 4 of 4

Index Price Calculations

Taxable Gross Receipts for Gas Receipts Index Price Calculations for Column A,
(use for completing Column A, Line 3) Line 3 – Gas Receipts:
Distribution Company: The tax levied on a distribution 1. Total number of cubic feet delivered to residential
company’s gross receipts from the sale or transportation customers divided by 1,000, then multiplied by
of natural gas or manufactured gas is determined by current index price.
dividing the number of cubic feet delivered by 1,000 2. Total number of cubic feet delivered to commercial
and multiplying the resulting number by the appropriate customers divided by 1,000, then multiplied by
index price (residential, commercial, or industrial). current index price.
3. Total number of cubic feet delivered to industrial
Index Price: The Florida price per 1,000 cubic feet
customers divided by 1,000, then multiplied by
for retail consumers in the previous calendar year as
current index price.
published in the United States Energy Information
Administration Natural Gas Monthly and announced by Add the totals for all classes of customers and enter
the Department of Revenue on June 1 of each year. The the result in Column A, Line 3. Follow the line-by-line
price will be effective for the 12-month period beginning instructions to complete the return.
July 1 of that year.
Example: A distribution company sells 3 million
cubic feet of natural/manufactured gas to each
customer class:
1. Residential customers: (3,000,000 divided by 1,000)
multiplied by current index price ($22.00)* = $66,000
2. Commercial customers: (3,000,000 divided by
1,000) multiplied by current index price ($13.81)* =
$41,430
3. Industrial customers: (3,000,000 divided by 1,000)
multiplied by current index price ($11.77)* = $35,310
4. Add the results from 1 through 3 ($66,000 + $41,430
+ $35,310 = $142,740). Enter the total in Column A,
Line 3.
* Index price not actual; for illustration only.

Information and tutorials are available at floridarevenue.com/taxes/education.

Tax forms and publications are available at floridarevenue.com/forms.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday
through Friday, excluding holidays.

Subscribe to Receive Updates by Email from the Department.
Subscribe to receive an email for due date reminders, Tax Information Publications (TIPs), or proposed rules,
including notices of rule development workshops and emergency rulemaking. Subscribe today at
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