Tax Information Publications 2006The Tax Information Publications (TIPs) available here are 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 provided affects your particular situation. If you need further information, call Taxpayer Services Monday. Friday, 8:00 a.m. to 5:00 p.m., ET, at 800-352-3671. Tax Information Publications Issued 2006TIP Archive: 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 |
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TIP and Issue Date | |
| Current Interest Rates | |
|---|---|
| TIP #06ADM-01 Date Issued: 06/01/06 |
Floating Rate of Interest for Most Taxes and Fees Will Increase to 11 Percent For the Period July 1, 2006, Through December 31, 2006 |
| TIP #06ADM-03 Date Issued: 12/01/06 |
Floating Rate of Interest for Most Taxes and Fees Will Increase to 12 Percent For the Period January 1, 2007, Through June 30, 2007 |
| 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 |
| Administration | |
| TIP #06ADM-02 Date Issued: 06/08/2006 Revised: 07/06/2006 |
Economic Development Changes |
| Communication Services Tax | |
| TIP #06A19-01 Date Issued: 03/31/06 |
The local communications services tax (CST) rate for the City of Tallahassee (Leon County) will change effective June 1, 2006. The new rate will be 6.29%. |
| TIP #06A19-02 Date Issued: 10/10/06 |
Communications Services Tax Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation) |
| TIP #06A19-03 Date Issued: 11/21/06 |
Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2007 |
| TIP #06A19-04 [PDF] Date Issued: 09/29/06 |
Changes to Local CST Rates Effective January 1, 2007 |
| TIP #06A19-05 Date Issued: 11/20/06 |
Changes to Local CST Rates Effective January 1, 2007 |
| TIP #06A19-06 Date Issued: 11/30/06 |
Annual CST Resale Certificate |
| TIP #06A19-07 [PDF] Date Issued: 09/29/06 |
New Taxing Jurisdiction Added to CST Effective 1-1-07 Cutler Bay |
| TIP #06A19-08 Date Issued: 11/17/06 |
Local Communications Services Tax Rate Change Effective January 1, 2007 |
| TIP #06A19-09 Date Issued: 12/27/06 |
Local Communications Services Tax Rate Change Effective February 1, 2007 City of Hialeah |
| Corporate Income Tax | |
| TIP #06ADM-02 Date Issued: 06/08/2006 Revised: 07/06/2006 |
Economic Development Changes |
| TIP #06C01-01 Date Issued: 06/09/2006 Revised: 10/06/2006 |
Florida Corporate Income Tax "Piggybacks" 2006 Internal Revenue Code |
| TIP #06C01-02 Date Issued: 06/30/2006 |
Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Fund Organizations effective July 1, 2006 |
| TIP #06C01-03 [PDF] Date Issued: 09/29/2006 |
Corporate Income Tax Payment Requirement Changes Beginning January 2007 (Electronic Payment Obligation) |
| TIP #06C01-04 [PDF] Date Issued: 09/15/2006 |
FL CIT Filers of Alternative Form F-1120 Will No Longer Receive a Paper Return |
| TIP #06C01-05 Date Issued: 10/02/2006 |
Corporate Income Tax and Franchise Tax Renewable Energy Technologies Investment Tax Credit |
| Documentary Stamp Tax | |
| TIP #06B04-01 Date Issued: 12/20/2006 |
Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2007 |
| Estate Tax | |
| TIP #06C03-01 Date Issued: 02/15/2006 |
Federal Changes Affecting Florida Estate Tax |
| Fuel Tax | |
| TIP #06B05-01 Date Issued: 04/28/2006 |
Pollutant Tax Refunds |
| TIP #06B05-02 Date Issued: 04/28/2006 |
Changes in Refunds Granted on Use of Undyed Diesel Fuel Used For Unloading Bulk Cargo by Pumping |
| TIP #06B05-03 Date Issued: 09/11/2006 |
Florida Fuel Diversion System Changed |
| TIP #06B05-04 Date Issued: 12/08/2006 |
Fuel Taxes Adjusted Beginning January 1, 2007 |
| TIP #06B05-05 Date Issued: 12/08/2006 |
Effective Immediately, Undyed Biodiesel Fuel May Be Mixed with Dyed Diesel By Licensed Wholesalers and Blenders |
| TIP #06B05-06 Date Issued: 01/12/2007 |
A CLARIFICATION TO REPORTING REQUIREMENTS FOR LOCAL GOVERNMENT USERS AND MASS TRANSIT SYSTEM PROVIDERS
Local Government Users and Mass Transit System Providers are not authorized to report and receive a credit on tax-free gains when filing a Local Government User Fuel Tax Return or a Mass Transit System Provider Fuel Tax Return. |
| Gross Receipts Tax | |
| TIP #06B06-01 Date Issued: 05/15/2006 |
Gross Receipts Tax Index Prices For The Period July 1, 2006, Through June 30, 2007 |
| TIP #06B06-02 Date Issued: 10/10/2006 |
Gross Receipts Tax for Utility Services Filing Status Changes Beginning January 2007 (Electronic Filing Obligation) |
| Insurance Premium Tax | |
| TIP #05B8-04 Date Issued: 01/18/2006 |
Insurance Premium Tax Conversion to Integrated Tax System (SUNTAX) |
| TIP #06B8-01 Date Issued: 02/15/2006 |
Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing |
| TIP #06B8-02 Date Issued: 04/26/2006 |
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - Updated and Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing |
| TIP #06B8-03 Date Issued: 10/27/2006 |
Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing |
| Sales and Use Tax | |
| TIP #06ADM-02 Date Issued: 06/08/2006 Revised: 07/06/2006 |
Economic Development Changes |
| TIP #06A01-01 Date Issued: 03/17/2006 |
Transient Rental Taxes Rewards Points Programs |
| TIP #06A01-02 Date Issued: 06/09/2006 |
Washington County Increases Tourist Development Tax From 2% to 3% beginning July 1, 2006 |
| TIP #06A01-03 [PDF] Date Issued: 05/01/2006 |
Hurricane Preparedness Sales Tax Holiday - May 21 through June 1, 2006 |
| TIP #06A01-04 [PDF] Date Issued: 06/09/2006 |
2006 Back to School Sales Tax Holiday - July 22 through July 30, 2006 |
| TIP #06A01-05 Date Issued: 06/16/2006 |
Taylor County to Collection Own Tourist Development Tax effective July 1, 2006 |
| TIP #06A01-06 Date Issued: 06/23/2006 |
Changes to SUT Exemptions on Purchases of Machinery and Equipment |
| TIP #06A01-07 Date Issued: 06/23/2006 |
Exemption Extended for Labor, Repair, Maintenance, Sales, And Leases of Certain Aircraft |
| TIP #06A01-08 Date Issued: 08/28/2006 |
Effective October 1, 2006, Chapter 2006-201, L.O.F., enacted a number of changes to Chapter 538 that affect secondhand dealers and secondhand goods |
| TIP #06A01-09 Date Issued: 06/30/2006 |
Electricity Used for Agricultural Purposes Becomes Exempt from Sales Tax |
| TIP #06A01-10 Date Issued: 06/30/2006 |
Sales Tax Refund on Equipment, Machinery, and Other Materials for Renewable Energy Technologies effective July 1, 2006 to July 1, 2010 |
| TIP #06A01-11 Date Issued: 07/01/2006 |
New Exemption for Certain Advertising Materials Effective July 1, 2006 |
| TIP #06A01-12 Date Issued: 07/01/2006 |
Changes to Sales Tax Exemptions for Semiconductor, Defense, or Space Technology Facilities |
| TIP #06A01-13 Date Issued: 07/14/2006 |
Indexed Tax on Asphalt Will Increase to 58 Cents Per Ton for the Period July 1, 2006, Through June 30, 2007 |
| TIP #06A01-14 Date Issued: 10/06/2006 |
Estimated Sales Tax for Businesses with Multiple Locations Using the Same Taxpayer ID Number |
| TIP #06A01-15 Date Issued: 10/20/2006 |
Sales Tax/Solid Waste and Surcharge Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation) |
| TIP #06A01-16 Date Issued: 11/17/2006 |
Electronic Filers Will Not Receive 2007 Sales and Use Tax Coupon Books |
| TIP #06A01-17 Date Issued: 11/22/2006 |
Use Tax Filers Who Pay Electronically Will Not Receive 2007 Sales and Use Tax Coupon Books |
| TIP #06A01-18 Date Issued: 11/22/2006 |
SUT & SW Filing Frequency Changed to Monthly Beginning January 1, 2007 |
| TIP #06A01-19 Date Issued: 12/04/2006 |
Notice to Semiannual and Annual Sales and Use Tax Filers |
| TIP #06A01-20 [PDF] Date Issued: 11/15/2006 |
You May Now Elect to Donate Your Collection Allowance to the "Educational Enhancement Trust Fund for Classroom Technology" |
| TIP #06A01-21 [PDF] Date Issued: 08/28/2006 |
Sales Tax Holiday for New Energy-Efficient Products |
| TIP #06A01-23 Date Issued: 12/8/2006 |
Gilchrist County Adds 2 Percent Tourist Development Tax Beginning January 1, 2007 |
| TIP #06A01-24 [PDF] Date Issued: 12/18/2006 |
Motor Vehicle Sales Tax Rates by State As of December 18, 2006, and Tax Credit Application |
| Severance Tax | |
| TIP #06B07-01 Date Issued: 03/31/2006 Date Revised:12/15/06 |
Solid Mineral Tax Rates for Year 2006 |
| TIP #06B07-02 Date Issued: 05/19/2006 |
Gas & Sulfur Production Tax Rates for 2006-2007 |
| TIP #06B07-03 Date Issued: 12/15/2006 |
Miami-Date County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2007 |
| Unemployment Tax | |
| TIP #0660BB-01 Date Issued: 11/13/2006 |
Unemployment Tax, Agent Filing Requirement Beginning 2007 (Electronic Filing Obligation) |
| TIP #0660BB-02 Date Issued: 11/13/2006 |
Unemployment Tax Filing Requirement Changes Beginning 2007 (Electronic Payment Obligation) |