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Tax Information Publications 2003

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
 
 

Tax Amnesty

TIP #03A01-05
Date Issued: 07/20/03
Tax amnesty applies to tax, penalty, and interest that were due on or before June 30, 2003. more...
 
 

Current Interest Rates

TIP #03ADM-03
Date Issued: 12/05/03
Floating Rate of Interest for Most Taxes and Fees Remains 8 Percent for the Period January 1, 2004, Through June 30, 2004 more...
 
TIP #03ADM-02
Date Issued: 11/10/03
Floating Rate of Interest for Certain Taxes and Fees, Including Corporate Income/Franchise and Emergency Excise Taxes, Increases from 4 to 8 Percent for the Period November 1, 2003, through December 31, 2003 more...
 
TIP #03ADM-01R
Date Issued: 7/15/03
Floating Rate of Interest for Certain Taxes and Fees is Lowered to 4 Percent for the Period July 1, 2003, through October 31, 2003 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 #03C01-02R
Date Issued: 7/15/03
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate is Lowered to 4 Percent for the Period July 1, 2003, through October 31, 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...
 
 

Communications Services Tax

TIP #03A19-01
Date Issued: 01/24/03
Local Communications Services Tax Rate Change Effective March 1, 2003 - Coconut Creek more...
 
TIP #03A19-02
Date Issued: 04/01/03
Local Communications Services Tax Rate Changes (Bay County) Effective June 1, 2003 more...
 
TIP #03A19-03
Date Issued: 04/01/03
Local Communications Services Tax rate Change Effective June 1, 2003- Waleka more...
 
TIP #03A19-04
Date Issued: 04/01/03
Local Communications Services Tax Rate Change Effective June 1, 2003- Palm Beach County more...
 
TIP #03A19-05
Date Issued: 05/23/03
Notice of the Address/Jurisdiction Database's Compliance with the Federal Mobile Telecommunications Sourcing Act more...
 
TIP #03A19-06
Date Issued: 05/23/03
Communications Services Tax Filing Status Changed Beginning July 1, 2003 more...
 
TIP #03A19-07
Date Issued: 07/24/03
Purchases By Homes For The Aged Are No Longer Subject To Communications Services Tax more...
 
TIP #03A19-08
Date Issued: 09/03/03
Local Communications Services Tax Rate Change Effective October 1, 2003- Oviedo more...
 
TIP #03A19-09
Date Issued: 10/10/03
Communications Services Tax Filing Status Changes Beginning January 2004 (Electronic Filing Obligation) more...
 
TIP #03A19-10
Date Issued: 09/03/03
Local Communications Services Tax Rate Change Effective October 1, 2003- Greenacres more...
 
TIP #03A19-11
Date Issued: 09/03/03
Local Communications Services Tax Rate Change Effective November 1, 2003- Gainesville more...
 
TIP #03A19-12
Date Issued: 09/03/03
Local Communications Services Tax Rate Change Effective December 1, 2003- Lakeland more...
 
TIP #03A19-13
Date Issued: 09/15/03
Local Communications Services Tax Rate Change Effective November 1, 2003 Alachua County more...
 
TIP #03A19-14
Date Issued: 11/24/03
New Taxing Jurisdictions Added to Communications Services Tax Effective January 1, 2004 more...
 
TIP #03A19-15
Date Issued: 11/24/03
Changes in Local Communications Services Tax Rates Effective January 1, 2004 more...
 
 

Corporate Income Tax

TIP #03C01-01
Date Issued: 01/09/03
Corporate Income Tax Interest on Additional Tax Due as a Result of Changes to The Federal Return more...
 
TIP #03C01-03
Date Issued: 07/10/03 Date Revised: 11/03/06
Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations more...
 
TIP #03C01-04
Date Issued: 10/10/03
Corporate Income Tax - Payment Status Changes Beginning January 2004 (ELECTRONIC PAYMENT OBLIGATION) more...
 
TIP #03C01-05
Date Issued: 12/08/03
Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations more...
 
 

Documentary Stamp Tax

TIP #03B04-01
Date Issued: 01/09/03
Documentary Stamp Tax Filing Status Changed to Monthly Beginning January 1, 2003 more...
 
TIP #03B04-02
Date Issued: 01/09/03
Documentary Stamp Tax Filing Status Changed to Quarterly Beginning January 1, 2003 more...
 
TIP #03B04-03
Date Issued: 01/09/03
Documentary Stamp Tax FilingStatus Changed to Semi-Annual Beginning January 1, 2003 more...
 
TIP #03B04-04
Date Issued: 01/09/03
Documentary Stamp Tax Filing Status Changed To Annual Beginning January 1, 2003 more...
 
 

Fuel Tax

TIP #03B05-01
Date Issued: 07/30/03
Effective July 1, 2003, the Department of Revenue will administer sales of biodiesel fuel in the same manner as the Department currently administers sales of diesel fuel more...
 
TIP #03B05-02
Date Issued: 07/30/03
Effective July 1, 2003, the Department of Revenue will change the administration procedures applied to fuel destined for sale outside the state that is diverted for sale in Florida. more...
 
TIP #03B05-03
Date Issued: 12/08/03
Fuel Taxes Adjusted Beginning January 1, 2004 more...
 
 

Gross Receipts Tax on Utility Services

TIP #03B06-01
Date Issued:01/17/03
Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Monthly Beginning January 1, 2003 more...

 
TIP #03B06-02
Date Issued:02/13/03
Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Quarterly Beginning January 1, 2003 more...
 
TIP #03B06-03
Date Issued:02/13/03
Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Semi-Annual Beginning January 1, 2003 more...
 
TIP #03B06-04
Date Issued:02/13/03
Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Annual Beginning January 1, 2003 more...
 
TIP #03B06-05
Date Issued:07/28/03
Exclusion From Gross Receipts Tax On Natural Gas For Resale Or For Use In The Generation Of Electricity Has Been Expanded To Include Sales Of Manufactured Gas more...
 
 

Intangible Tax

TIP #03C02-01
Date Issued: 09/24/03
Filing Status Changes Beginning January 2004 (ELECTRONIC FILING OBLIGATION) more...
 
 

Sales and Use Tax

TIP #03A01-01
Date Issued: 01/22/03
New Law Allows Taxpayers to Use Sampling Methods To Determine the Amount of a Sales and Use Tax Refund or Deficiency more...
 
TIP #03A01-02
Date Issued: 04/24/03
Bay County Half-Cent Infrastructure Sales Surtax more...
 
TIP #03A01-03
Date Issued: 04/20/03
Flooring Contractors and Dealers Application of Sales and Use Tax Sales and Installation more...
 
TIP #03A01-04
Date Issued: 04/21/03
Jefferson County 7 Percent Sales Tax Rate Remains In Effect more...
 
TIP #03A01-06
Date Issued: 06/18/03
Indexed Tax on Asphalt Increases to 50 Cents Per Ton for the Period July 1, 2003, Through June 30, 2004 more...
 
TIP #03A01-07
Date Issued: 11/12/03
Estimated Sales Tax For Businesses With Multiple Locations Using the Same Taxpayer Identification Number more...
 
TIP #03A01-08
Date Issued: 10/15/03
Notice To Dealers Who Collect Rental Car Surcharge more...
 
TIP #03A01-09
Date Issued: 10/17/03
Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2004 (Electronic Filing Obligation) more...
 
TIP #03A01-10
Date Issued: 10/17/03
Solid Waste and Surcharge/Sales Tax Filing Status Changes Beginning January 2004 (Electronic Filing Obligation) more...
 
TIP #03A01-11
Date Issued: 10/06/03
Motor Vehicle Sales Tax Rates by State As Of October 1, 2003, and Tax Credit Application more...
 
TIP #03A01-12
Date Issued: 10/24/03
Time for Seeking a Credit or Refund of Sales Tax Remitted on a Bad Debt Account more...
 
TIP #03A01-13
Date Issued: 12/03/03
Electronic Filers Will Not Receive 2004 Sales and Use Tax Coupon Booklets more...
 
TIP #03A01-14
Date Issued: 12/08/03
Certificates of Registration for Inactive Accounts more...
 
TIP #03A01-15
Date Issued: 11/17/03
Sales Tax Filing Changed to Monthly Beginning January 1, 2004 more...
 
TIP #03A01-16
Date Issued: 12/08/03
Notice to Semiannual & Annual Sales Tax Filers more...
 
TIP #03A01-17
Date Issued: 10/31/03
Carpet, Rug, Furniture, and Upholstery Cleaning When Protector or Deoderizer is Applied is Taxable more...
 
TIP #03A01-18
Date Issued: 11/05/03

See TIP #11A01-05 for updated information.
Notice To Motor Vehicle Dealers Regarding Sales And Leases To Foreign Diplomats and Consular Employees more...
 
TIP #03A01-19
Date Issued: 12/03/03
Notice to Solid Waste and Surcharge Taxpayers more...
 
TIP #03A01-20
Date Issued: 12/17/03
Coupons, Discounts, Rebates, Free Merchandise, And Other Promotional Gifts more...
 
TIP #03A01-21
Date Issued: 12/31/03
Building Contractors - Application of Discretionary Sales Surtax for fabrication and construction projects more...
 
 

Severance Tax

TIP #03B07-01
Date Issued: 03/31/03
Solid Mineral Tax Rates for Year 2003 more...
 
TIP #03B07-02
Date Issued: 06/02/03
Gas & Sulfur Production Tax Rates for 2003-2004 more...
 
TIP #03B07-03
Date Issued: 12/05/03
Miami-Dade County Lake Belt Mitigation Fee Increases Beginning January 1, 2004 more...