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Tax Information Publications 1998

Tax Information Publications (TIPs) are here for your reference and information. Each TIP deals with specific tax issues that do not necessarily affect all taxpayers. Please read them carefully to determine if the information affects you. If you have questions, call Taxpayer Services Monday through Friday, 8:00 a.m. to 7:00 p.m., ET, at 800-352-3671. Sign up for our subscription service and get an e-mail when we post a new TIP.



TIP Archive:   1998 |  1999 |  2000 |  2001 |  2002 |  2003 |  2004 |  2005 |  2006 |  2007 |  2008 |  2009 |  2010 |  2011 |  2012 |  2013

TIP and Issue Date
 
  Sales and Use Tax (SUT)
TIP #98(A)1-28
Date Issued: 12/30/98
Beginning January 1, 1999, Pollution Control Equipment for Manufacturing Facilities Will Be Exempt From Sales and Use Tax   html    pdf
 
TIP #98(A)1-27
Date Issued: 12/30/98
Beginning January 1, 1999, Pollution Control Equipment for Landfills and Disposal Facilities Will Be Exempt From Sales and Use Tax    html    pdf
 
TIP #98(A)1-26
Date Issued: 12/14/98
Sales Tax Filing Status Change to Monthly Beginning December 1998    html pdf
 
TIP #98(A)1-25
Date Issued: 12/14/98
Sales Tax Filing Status Change to Monthly Beginning January 1999    html   pdf
 
TIP #98(A)1-24
Date Issued: 12/04/98
Semi-Annual and Annual Sales Tax Filers' 1998 Tax Return Due January 1, 1999
 html   pdf
 
TIP #98(A)15-05r
Date Issued: 11/12/98
Taylor County Adds 2 Percent Tourist Development Tax Beginning December 1, 1998   html  pdf
 
TIP #98(A)15-06
Date Issued: 11/25/98
Gulf County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999  html  pdf
 
TIP #98(A)15-07
Date Issued: 11/25/98
Jackson County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999  html  pdf
 
TIP #98(A)15-08
Date Issued: 11/25/98
Madison County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999  html  pdf
 
TIP #98(A)15-09
Date Issued: 11/25/98
Hernando County Adds One-Half Percent School Capital Outlay Surtax Beginning January 1, 1999  html  pdf
 
TIP #98(A)15-10
Date Issued: 11/25/98
Martin County Adds One Percent Local Government Infrastructure Sales Surtax Beginning January 1, 1999  html pdf
 
TIP #98(A)15-04
Date Issued: 9/30/98
The Lake County 2 Percent Tourist Development Tax Collected During November 1998 and Future Months Is to Be Remitted Directly to the Lake County Tax Collector   html   pdf
 
TIP# 98(A)15-03
Date Issued:9/9/98
Miami-Dade County 6.5 Percent Sales Tax Rate Remains in Effect Surtax Rate Does Not Expire.  html   pdf
 
TIP #98(A)15-02
Date Issued: 8/18/98
Santa Rosa County Sales Tax Rates Change on September 1 and October 1 more
 
TIP #98(A)1-17
Date Issued: 7/31/98
Motor Vehicle Sales Tax Rates by States as of August 1,1998 and Tax Credit Application  more
 
TIP #98(A)1-04
Date Issued 6/11/98
Florida Tax Relief Act of 1998   more
 
TIP #98(A)1-05
Date Issued: 6/12/98
Beginning May 15, 1998, The Maintenance, Repair, Sale, and Lease of Certain Aircraft, Parts and Equipment are Exempt.more
 
TIP #98(A)1-06
Date Issued: 6/19/98
Beginning July 1, 1998, Changes to the Sales Tax Exemption on Machinery and Equipment for Printers Take Effect   more
 
TIP #98(A)1-07
Date Issued: 6/19/98
Sales Tax Treatment for Motor Vehicle Leases and Rentals.     more
 
TIP #98(A)1-08
Date Issued: 6/19/98
Changes in Sales and Use Tax Exemption for Food Products Beginning July 1, 1998.  more
 
TIP #98(A)1-09
Date Issued: 6/19/98
Admissions To Certain Sporting Events Exempt From Sales Tax.   more
 
TIP #98(A)1-10
Date  Issued: 6/26/98
Changes in Electricity and Steam Exemption for Manufacturers Take Effect July 1, 1998.  more
 
TIP #98(A)1-11
Date Issued: 6/29/98
Legislature Exempts Paint Color Card, Flooring, Wallpaper, Fabric, Window Covering, and Similar Samples.    more
 
TIP #98(A)1-12
Date Issued: 6/26/98
DR15VW Filing Requirements For Food and/or Beverage Vending Machine Wholesalers Have Been Eliminated.  more
 
TIP #98(A)1-13
Date Issued: 7/01/98
Indexed Tax On Asphalt Increases One Cent To 48 Cents Per Ton    more
 
TIP #98(A)1-14
Date Issued: 7/01/98
New Legislation Regarding Use Tax Liability Of Motor Vehicle Dealers  more
 
TIP #98(A)1-15
Date Issued: 7/01/98
Changes In Sales And Use Tax Exemptions For Agriculture Industry   more
* Special Notice
 
TIP #98(A)1-15sup
Date Issued: 7/01/98
Changes In Sales And Use Tax Exemptions For Agriculture Industry  
* Special Notice
 
TIP #98(A)1-16
Date Issued: 7/02/98
Alternative Method of Calculating Estimated Tax for Boat, Motor Vehicle, and Aircraft Dealers.   more
 
  Intangible Personal Property Tax (IPPT)
TIP #98(C)2-01
Date Issued: 12/30/98
Intangible Tax Law Changes for 1999  html  pdf
 
  Corporate Income Tax and Emergency Excise Tax (CIT)
TIP #98(C)1-07
Date Issued: 10/02/98
This TIP has been superseded by TIP 01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax.
A Credit Against Corporate Income Tax/Franchise Tax or Insurance Premium Tax for Certain Child Care Costs Is Available for Costs Incurred on or after December 31, 1998 more
 
TIP #98(C)1-07R
Date Issued: 12/14/98
This TIP has been superseded by TIP 01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax.
A Credit Against Corporate Income Tax/Franchise Tax or Insurance Premium Tax for Certain Child Care Costs Is Available for Costs Incurred On or After December 31, 1998 html   pdf
 
TIP #98(C)1-07S
Date Issued: 12/14/98
This TIP has been superseded by TIP 01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax.
The Corporate Income Tax Deduction for Child Care Facility Startup Costs Is Eliminated for Tax Years Ending on or after December 31, 1998  Special Notice
 
TIP #98(C)1-01
Date Issued: 6/24/98
Changes To Enterprise Zone Program Incentives:  more
 
TIP #98(C)1-02
Date Issued: 7/01/98
Changes To Corporate Income Tax Affecting Companies Involved In Research And Development Activities With Universities   more
 
TIP #98(C)1-03
Date Issued: 7/01/98
Corporate Income Tax And Franchise Tax Interest Rates Remains At 9 Percent Through December 31, 1998   more
 
TIP #98(C)1-04
Date Issued: 7/10/98
Corporate Income Tax and Franchise Tax and Intangible Personal Property Tax Credit for Clean-Up/Rehabilitation Costs Incurred On or After July 1, 1998.   more
 
TIP #98(C)1-05
Date Issued: 7/01/98
1998 Legislative Changes To The Law Covering Qualified Subchapter S Subsidiaries And Limited Liability Companies more
 
TIP #98(C)1-06
Date Issued: 7/02/98
Corporate Income Tax Credit For Capital Investment Available Beginning July 1, 1998   more
 
TIP #98(C)1-08
Date Issued: 12/01/98
Corporate Income Tax And Franchise Tax Interest Rates Remain At 9 Percent Through June 30, 1999 html  pdf
 
 

Fuel Tax

TIP #98(B)5-01
Date Issued: 12/01/98
Florida Fuel Taxes Increase Beginning January 1, 1999    html   pdf
 
TIP #98(B)5-02
Date Issued: 12/01/98
Broward County Increases the "Additional Local Option Fuel Tax" Beginning January 1, 1999 html  pdf
 
TIP #98(B)5-03
Date Issued: 12/01/98
Charlotte County Increases the "Additional Local Option Fuel Tax" Beginning January 1, 1999 html pdf
 
TIP #98(B)5-04
Date Issued: 12/01/98
Walton County Increases County Fuel Taxes Beginning January 1, 1999  html  pdf
 
 

Documentary Stamp Tax

TIP #98(B)4-02
Date Issued: 6/12/98
Legislative Changes Affecting Documentary Stamp Tax.   more
 
 

Gross Receipts Tax on Utility Services

TIP #98(B)11-01
Date Issued: 7/02/98
Legislative Changes Affecting Drycleaning Facilities and Perchloroethylene Beginning July 1, 1998   more
 
 

Other Tax Information

TIP #98-02
Date Issued:  11/23/98
Statute of Limitations Revision Applies to Voluntary Disclosures of All Taxes Effective July 1, 1998 html  pdf
 
TIP #98-01
Date Issued: 8/07/98
Changes in Statutory Provisions for Garnishment Beginning July 1, 1998  more