In a Technical Assistance Advisement, the State of Florida determined that facilities charges imposed by a utility were subject to sales tax when billed to nonresidential customers requiring enhanced electricity services. The facility charges related to equipment necessary to provide service to nonresidential customers. The state determined that Florida law provided for sales tax to be imposed on the “monthly customer facility charges” of nonresidential customers as these charges are considered charges for the “provision of electric energy”. The gross receipts tax was also imposed on these charges for nonresidential customers. Residential customers were only subject to the gross receipts tax on facilities charges. (Technical Assistance Advisement, No. 97A-032R, January 31, 2005).