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Tax Information Publications 2006

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 #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
 
 

Communications 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 on Utility Services

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
Note Posted: 05/21/2012
You May Now Elect to Donate Your Collection Allowance to the "Educational Enhancement Trust Fund for Classroom Technology"

NOTE: A new law requires sales and use tax dealers to file and pay tax electronically to receive a collection allowance (Chapter 2012-145, Laws of Florida, Amended Section 212.12, Florida Statutes). See TIP 12A01-03, issued April 30, 2012, for more information.
 
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)