In a technical assistance advisement, the Florida Department of Revenue determined that a Florida utility was required to collect sales and use tax from nonresidential customers and gross receipts tax from residential customers for optional facilities that were available for an extra charge. The facilities were not required for the utility service, but were available to customers who wanted more service. The Department of Revenue found that facility charges were taxable along with electricity provision. (Technical Assistance Advisement, No. 04A-059, Florida Department of Revenue, October 26, 2004)