Avalara Taxrates > Blog > Sales Tax Rate Changes > Florida Reduces Sales Tax Rate for Electricity, July 2014 - Avalara

Florida Reduces Sales Tax Rate for Electricity, July 2014


 Florida: reduced rate for sales of electricity takes effect July 1, 2014.

The Florida state sales tax rate on charges for electricity is dropping a bit, effective July 1, 2014. The tax rate for bills dated on or after that date will be 6.95%. Currently, the rate is 7%.

The reduced rate is comprised of the following:

  • 2.6% tax imposed under Chapter 203, Florida Statutes; and
  • 4.35% tax imposed under Chapter 212, Florida Statutes.

The tax rate may be combined on dealer invoices or separately stated.

Local option discretionary sales surtaxes

According to the Florida Department of Revenue, “There is no change to the local option discretionary sales surtaxes imposed on charges for electricity. If the 4.35% tax is separately stated, the local option discretionary sales surtax should be added to the 4.35% tax rate.”

Businesses that file electronically will see no change in reporting requirements. Form DR-133 Gross Receipts Tax Return should be used to report the 2.5% gross receipts tax and Form DR-15 Sales and Use Tax Return should be used to report the combined 6.95% tax rate and any applicable local discretionary sales surtaxes.

Additional information is available on the department of revenue webpage, Decrease in the Tax Rate on Electricity.

Sales tax software simplifies sales tax, saving time, money and effort. Learn more.

photo credit: Richard Elzey via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.