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Tax Information Publications 2002

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.



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TIP and Issue Date
 
 

Current Interest Rates

TIP #02C01-01
Date Issued: 06/18/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Is 5 Percent For the Period July 1, 2002, Through December 31, 2002 more...
 
TIP #02ADM-01
Date Issued: 06/18/02
Floating Rate of Interest for Certain Taxes and Fees Is 5 Percent For the Period July 1, 2002, through December 31, 2002 more...
 
TIP #01ADM-02
Date Issued: 12/01/01
Floating Rate of Interest for Certain Taxes and Fees Is 7 Percent For the Period January 1, 2002, through June 30, 2002 more...
 
TIP #01C01-05
Date Issued: 12/01/01
Corporate Income Tax and Franchise Tax Interest Rate Is 7 Percent For the Period January 1, 2002, Through June 30, 2002 more...
 
TIP #02ADM-03
Date Issued: 11/21/02
Floating Rate of Interest for Certain Taxes and Fees Remains 5 Percent For the Period January 1, 2003, Through June 30, 2003 more...
 
TIP #02C01-04
Date Issued: 11/21/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Remains 5 Percent For the Period January 1, 2003, Through June 30, 2003 more...
 
 

Administration

  This TIP has been replaced by TIP 05ADM-01, issued May 6, 2005, to reflect an increase in the Florida Single Audit Act audit threshold amount from $300,000 to $500,000, per revisions to Chapters 10.550 and 10.650, Rules of the Auditor General.
TIP #02ADM-02
Date Issued: 07/29/02
Notification to Organizations Receiving Certain Tax Credits, Refunds, and Distributions more...
 
 

Communications Services Tax

TIP #02A19-01
Date Issued: 07/12/02
Public Lodging Establishments Not Required to State Communications Services Tax on Guest Bills more...
 
TIP #02A19-02
Date Issued: 06/20/02
Communications Services Tax Applies to Users of Substitute Communications Systems more...
 
TIP #02A19-03
Date Issued: 06/18/02
Clarification of Exemptions to the Communications Services Tax for Religious Institutions more...
 
TIP #02A19-04
Date Issued: 08/01/02
Changes in Local Communications Services Tax Rates Effective October 1, 2002 more...
 
TIP #02A19-05
Date Issued: 09/30/02
This TIP has been replaced by 02A19-05R.
Communications Services Tax Filing Status Changes Begining January 2003 (Electronic Filing Obligation) more...
 
TIP #02A19-05R
Date Issued: 10/21/02
NOTE: This TIP supercedes TIP 02A19-05, issued September 30, 2002 Communications Services Tax Filing Status Changes Begining January 2003 (Electronic Filing Obligation) more...
 
TIP #02A19-06
Date Issued: 08/30/02
Revised Local Communications Services Tax Rates Effective October 1, 2002 more...
 
TIP #02A19-07
Date Issued: 08/30/02
Local Communications Services Tax Rate Change Effective November 1, 2002 more...
 
TIP #02A19-08
Date Issued: 10/18/02
Local Communications Services Tax Rate Change Effective December 1, 2002 more...
 
TIP #02A19-09
Date Issued: 12/05/02
Purchases Of Communications Services May Be Subject To Use Tax more...
 
TIP #02A19-10
Date Issued: 11/22/02
Changes in Local Communications Services Tax Rates Effective January 1, 2003 more...
 
 

Corporate Income Tax

TIP #02C01-02
Date Issued: 07/26/02
Florida Corporate Income Taxes Conform to the 2002 Internal Revenue Code more...
 
TIP #02C01-03
Date Issued: 08/03/02
Corporate Income Tax - Certain Initial Year Information Returns no Longer Required more...
 
  Documentary Stamp Tax
TIP #02B04-01
Date Issued: 05/15/02
Legislative Changes Affecting Documentary Stamp Tax more...
 
  Fuel Tax
TIP #02B05-01
Date Issued: 07/29/02
Aviation Fuel Tax Credit/Refund Reinstated more...
 
TIP #02B05-02
Date Issued: 12/03/02
Fuel Taxes Adjusted Beginning January 1, 2003 more...
 
 

Insurance Premium Tax

TIP #02B8-01
Date Issued: 06/12/02
Insurance Premium Tax Change in the Accrual of Interest on Requested Refunds Effective for Tax Years Ending on or After December 31, 2001 more...
 
 

Intangible Tax

TIP #02C02-01
Date Issued: 07/24/02
Some Intangible Tax Filing Requirements Have Been Eliminated more...
 
TIP #02C02-02
Date Issued: 09/30/02
Intangible Personal Property Tax Filing Status Changes Begining January 2003 (Electronic Filing Obligation) more...
 
  Sales and Use Tax (SUT)
TIP #02A01-01
Date Issued: 05/29/02
Semi-Annual Sales Tax Filers' Tax Return more...
 
TIP#02A01-02
Date Issued: 03/26/02
Local Governments Are Not Entitled to Refunds of Sales Taxes Paid by Public Works Contractors more...
 
TIP #02A01-03
Date Issued: 05/03/02
Clarification of the Partial Sales Tax Exemption for Power-Driven Farm Equipment more...
 
TIP #02A01-04
Date Issued: 06/26/02
Definition of "Real Property" for Sales and Use Tax Clarified by 2002 Legislature more...
 
TIP #02A01-05
Date Issued: 05/29/02
Indexed Tax on Asphalt Remains at 49 Cents Per Ton for the Period July 1, 2002 Through June 30, 2003 more...
 
TIP #02A01-06
Date Issued: 06/25/02
Changes to the Lemon Law Fee Remittance for New Motor Vehicles Purchased but not Titled in Florida more...
 
TIP #02A01-07
Date Issued: 06/24/02
Legislative changes affecting the Enterprise Zone Jobs Credit for Leased Employees more...
 
TIP #02A01-08
Date Issued: 08/02/02
Partial Exemption for a Motor Vehicle Sold in Florida To A Nonresident Corporation/Partnership more...
 
TIP #02A01-09
Date Issued: 08/05/02
New Law Establishes Relief for Inadvertent Sales and Use Registration Errors more...
 
TIP #02A01-10
Date Issued: 08/01/02
This TIP has been replaced by 02A01-10R.
Sales and Use Tax Associated with Notaries Public more...
 
TIP #02A01-10R
Date Issued: 10/17/02
NOTE: This TIP supercedes TIP 02A01-10, issued August 1, 2002
Sales and Use Tax Associated with Notaries Public more...
 
TIP #02A01-11
Date Issued: 08/08/02
New Law Makes Title Transfers of Off-Highway Vehicles Between Individuals Subject to Sales and Use Tax more...
 
TIP #02A01-12
Date Issued: 09/27/02
Effective January 1, 2003, All Consolidated Sales Tax Filers Must File and Pay by Electronic Means more...
 
TIP #02A01-13
Date Issued: 09/27/02
Estimated Sales Tax for Businesses with Multiple Locations Using the Same Taxpayer Identification Number more...
 
TIP #02A01-14
Date Issued: 09/27/02
Sales Tax Filing Status Changes Begining January 2003 (Estimated Tax) more...
 
TIP #02A01-15
Date Issued: 10/04/02
Sales Tax/Solid Waste and Surcharge Filing Status Changes Begining January 2003 (Electronic Filing Obligation) more...
 
TIP #02A01-16
Date Issued: 11/26/02
Sales Tax Filing Status Changed To Monthly Beginning January 1, 2003 more...
 
TIP #02A01-17
Date Issued: 11/27/02
Sales Tax Filing Status Changed To Monthly Beginning December 1, 2002 more...
 
TIP #02A01-18
Date Issued: 11/27/02
Sales Tax Filing Status Has Changed more...
 
TIP #02A01-19
Date Issued: 12/06/02
Electronic Filers will not Recieve 2003 Sales and Use Tax Coupon Booklets more...
 
TIP #02A01-20
Date Issued: 12/16/02
Semi-Annual and Annual Sales Tax Filers' 2002 Tax Return more...
 
TIP #02A01-21
Date Issued: 10/01/02
Motor Vehicle Sales Tax Rates By State As of October 1, 2002, and Tax Credit Application more...
 
TIP #02A01-22
Date Issued: 10/25/02
Consolidated Sales Tax/Solid Waste and Surcharge Filers Electronic Filing Forms and Information more...
 
TIP #02A01-23
Date Issued: 10/24/02
Madison County Increases Tourist Development Tax From Two Percent to Three Percent Beginning December 1, 2002 more...
 
TIP #02A01-24
Date Issued: 11/25/02
Gadsden County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003 more...
 
TIP #02A01-25
Date Issued: 11/25/02
Levy County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003 more...
 
TIP #02A01-26
Date Issued: 11/25/02
Hendry County Adds 2 Percent Tourist Tax Beginning February 1, 2003 more...
 
TIP #02A01-27
Date Issued: 12/31/02
Sales of Motor Vehicles By Religious Institutions and Organizations Providing Benefits to Minors and Purchases of Motor Vehicles by Exempt Organizations more...
 
TIP #02A01-28
Date Issued: 12/23/02
Highlands County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003 more...
 
  Severance Tax
TIP #02B07-01
Date Issued: 03/29/02
Solid Mineral Tax Rates for Year 2002 more...
 
TIP #02B07-02
Date Issued: 06/03/02
Gas & Sulfur Production Tax Rates for 2002-2003 more...
 
TIP #02b07-03
Date Issued: 11/21/02
Miami-Dade County Lake Belt Mitigation Fee Increases Begining January 1, 2003 more...
 
  Unemployment Tax
TIP #0260BB-01
Date Issued: 05/28/02
Legislative change affecting notification of disbursements from foreclosure actions involving unemployment tax liens more...
 
TIP #0260BB-02
Date Issued: 07/26/02
Unemployment Tax Annual Filing Option for Employers of Employees Who Perform Domestic Services more...