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Tax Information Publications 2005

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 #04ADM-02
Date Issued: 11/19/04
Floating Rate of Interest for Most Taxes and Fees Remains 8 Percent For the Period January 1, 2005, Through June 30, 2005 more...
 
TIP 05ADM-02
Date Issued: 05/26/05
Floating Rate of Interest for Most Taxes and Fees Will Increase to 9 Percent For the Period July 1, 2005, Through December 31, 2005 more...
 
TIP 05ADM-04
Date Issued: 12/01/05
Floating Rate of Interest for Most Taxes and Fees Will Increase to 10 Percent For the Period January 1, 2006, Through June 30, 2006 more...
 
 

Administration

TIP 05ADM-01
Date Issued: 05/09/05
Notification to Organizations Receiving Certain Tax Credits, Refunds, and Distributions Revised May 9, 2005 more...
 
TIP #05ADM-03
Date Issued: 08/10/05
Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax more...
 
TIP 05A01-10
Date Issued: 10/21/05
Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2006 (Electronic Filing Obligation) more...
 
 

Communications Services Tax

TIP #05A19-01
Date Issued: 04/01/05
CST Address/Jurisdiction Database Change more...
 
TIP #05A19-02
Date Issued: 06/01/05
Substitute Communications Systems Repeal of Tax more...
 
TIP #05A19-03
Date Issued: 07/25/05
Communications Services Tax Internet Access Service Charges May Be Excluded from Tax in Certain Circumstances more...
 
TIP #05A19-04
Date Issued: 10/11/05
Communications Services Tax Filing Status Changes Beginning January 2006 (Electronic Filing Obligation) more...
 
TIP #05A19-05
Date Issued: 11/22/05
Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2006 more...
 
TIP #05A19-06
Date Issued: 09/30/05
Changes in Local Communications Services Tax Rates
Effective January 1, 2006 more...
 
TIP #05A19-07 REVISED
Date Issued: 11/23/05
Changes in Local Communications Services Tax Rates
Effective January 1, 2006 more...
 
TIP #05A19-08
Date Issued: 12/2/05
Annual Resale Certificate For Communications Services Tax more...
 
TIP #05A19-09
Date Issued: 08/23/05
Communications Services Tax- Governmental Entities Proposing to Provide Communications Services more...
 
TIP #05A19-10
Date Issued: 09/16/05
Local Communications Services Tax Rate Change Effective November 1, 2005 City of Bunnell more...
 
TIP #05A19-11
Date Issued: 11/23/05
New Taxing Jurisdiction Added to Communications Services Tax Effective January 1, 2006 more...
 
 

Corporate Income Tax

TIP #05A01-08
Date Issued: 07/07/05
Changes to the Enterprise Zone Program more...
 
TIP #05C01-01
Date Issued: 06/06/05
Florida Corporate Income Tax "Piggybacks" 2005 Internal Revenue Code more...
 
TIP #05C01-02
Date Issued: 07/11/05
Refunds of Estimated Corporate Income Tax Payments more...
 
TIP #05C01-03
Date Issued: 09/30/05
Corporate Income Tax Payment Status Changes Beginning January 2006 (Electronic Payment Obligation) more...
 
 

Documentary Stamp Tax

 
TIP 05ADM-03
Date Issued: 08/10/05
Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax more...
 
TIP 05B04-01
Date Issued: 12/21/05
Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2006 more...
 
 

Estate Tax

TIP #05C03-01
Date Issued: 07/26/05
Estate tax change to forms DR-312 and DR-301 more...
 
 

Fuel Tax

TIP #05B05-01
Date Issued: 06/24/05
Department of Revenue Will Discontinue Mailing a List of Active and Cancelled Fuel Tax Licensees more...
 
TIP #05B05-02
Date Issued: 08/31/05
Department of Revenue Temporarily Authorizes the Use of Dyed Diesel Fuel in Highway Vehicles August 26 through September 2, 2005 more...
 
TIP #05B05-03
Date Issued: 12/28/05
Fuel Taxes Adjusted Beginning January 1, 2006 more...
 
 

Gross Receipts Tax on Utility Services

TIP #05B06-01
Date Issued: 06/22/05
Gross Receipts Tax Amnesty more...
 
TIP #05B06-02
Date Issued: 10/11/05
Gross Receipts Tax Filing Status Changes Beginning January 2006 (Electronic Filing Obligation) more...
 
TIP #05B06-03
Date Issued: 12/21/05
Gross Receipts Tax for Utility Services (Electric or Gas) Filing Frequency Changed to Monthly Beginning January 1, 2006 more...
 
TIP #05B06-04 REVISED
Date Issued: 12/20/05
Effective January 1, 2006, Significant Changes in State Tax Law Impact Utilities that Remit Florida Gross Receipts Tax more...
 
TIP #05B06-05
Date Issued: 12/21/05
Gross Receipts Tax Index Prices for the Period January 1, 2006, through June 30, 2006 more...
 
 

Insurance Premium Tax

TIP #05B8-01
Date Issued: 07/11/05
Insurance Premium Tax 2005 Legislative Changes more...
 
TIP #05B8-02
Date Issued: 08/15/05
Insurance Premium Tax State Fire Marshal Surcharge more...
 
TIP #05B8-03
Date Issued: 10/28/05
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes New Electronic Database for Determination of Tax Situs more...
 
TIP #05B8-04
Date Issued: 01/18/2006
Insurance Premium Tax Conversion to Integrated Tax System (SUNTAX) more...
 
 

Intangible Tax

TIP 05ADM-03
Date Issued: 08/10/05
Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax more...
 
TIP 05C02-01
Date Issued: 09/30/05
Intangible Personal Property Tax Filing Status Changes Beginning January 2006 (Electronic Filing Obligation) more...
 
 

Sales and Use Tax

TIP #05A01-01
Date Issued: 05/10/05
Hurricane Preparedness Sales Tax Holiday more...
 
TIP #05A01-02
Date Issued: 06/01/05
2005 Sales Tax Holiday July 23, 205, through July 31, 2005
Do you sell books, clothing, footwear, accessories, school supplies? more...
 
TIP #05A01-03
Date Issued: 05/10/05
Expansion of the Exemption for Certain Farm Equipment more...
 
TIP #05A01-04
Date Issued: 06/23/05
Changes to Titling Law Makes Title Transfers of Two-Rider ATV Off-Highway Vehicles Between Individuals Subject to Sales and Use Tax more...
 
TIP #05A01-05
Date Issued: 06/01/05
Solar Energy Systems Sales and Use Tax Exemption No Longer Subject to Repeal more...
 
TIP #05A01-06
Date Issued: 06/23/05
Clarification Regarding Waste Tire and Lead-Acid Battery Fees: Sales to Governmental Entities are Not Exempt more...
 
TIP #05A01-07
Date Issued: 06/21/05
Indexed Tax on Asphalt Will Increase to 54 Cents Per Ton for The Period July 1, 2005, Through June 30, 2006 more...
 
TIP #05A01-08
Date Issued: 07/07/05
Changes to the Enterprise Zone Program more...
 
TIP #05A01-09
Date Issued: 10/12/05
Estimated Sales Tax For Businesses With Multiple Locations Using The Same Taxpayer Identification Number more...
 
TIP #05A01-10
Date Issued: 10/21/05
Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2006 (Electronic Filing Obligation) more...
 
TIP #05A01-11
Date Issued: 11/18/05
Electronic Filers Will Not Receive 2006 Sales and Use Tax Coupon Books more...
 
TIP #05A01-12
Date Issued: 11/23/05
Use Tax Filers Who Pay Taxes Electronically Will Not Receive 2006 Sales and Use Tax Coupon Books more...
 
TIP #05A01-13
Date Issued: 11/23/05
Filing Frequency Changed to Monthly Beginning January 1, 2006 more...
 
TIP #05A01-14
Date Issued: 12/05/05
Notice to Semiannual and Annual Sales and Use Tax Filers more...
 
TIP #05A01-15
Date Issued: 12/15/05
Motor Vehicle Sales Tax Rates by State As of December 15, 2005, and Tax Credit Application more...
 
TIP #05A01-16
Date Issued: 11/21/05
Department of Revenue Will Begin Collecting Citrus County Tourist Development Tax more...
 
TIP #05A01-17
Date Issued: 11/30/05
Red Cross Client Assistance Cards and FEMA Assistance Cards more...
 
TIP #05A01-18
Date Issued: 12/05/05
Taylor County Increases Tourist Development Tax From Two Percent to Three Percent Beginning January 1, 2006 more...
 
 

Severance Tax

TIP #05B07-01
Date Issued: 04/01/05
Solid Mineral Tax Rates for Year 2005 more...
 
TIP #05B07-02
Date Issued: 05/26/05
Gas & Sulfur Production Tax Rates for 2005-2006 more...
 
TIP #05B07-03
Date Issued: 12/05/05
Miami-Dade County Lake Belt Mitigation Fee Rate Increases Beginning January 1, 2006 more...
 
 

Unemployment Tax

TIP #0560BB-01
Date Issued: 11/30/05
Unemployment Tax "SUTA" Dumping more...