Tax Information Publications 2007
The 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 2007
TIP Archive: 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008TIP and Issue Date |
|
|---|---|
| Current Interest Rates | |
| 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 #07ADM-01 Date Issued: 06/01/07 |
Floating Rate of Interest for Most Taxes and Fees Remains 12 Percent For the Period July 1, 2007, Through December 31, 2007 |
| TIP #07ADM-03 Date Issued: 12/01/07 |
Floating Rate of Interest for Most Taxes and Fees Remains 12 Percent For the Period January 1, 2008, Through June 30, 2008 |
| Administration | |
| TIP #07ADM-02 Date Issued: 06/29/07 |
New Law Allows Statistical Sampling of Fixed Assets |
| Communication Services Tax | |
| TIP #07A19-01 Date Issued: 04/16/07 |
Local Communications Services Tax Rate Change Effective June 1, 2007 City of Altamonte Springs |
| TIP #07A19-02 Date Issued: 11/20/07 |
Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2008 |
| TIP #07A19-03 Date Issued: 09/28/07 |
Changes in Local Communications Services Tax Rates Effective January 1, 2008 |
| TIP #07A19-04 Date Issued: 11/21/07 |
Changes in Local Communications Services Tax Rates Effective January 1, 2008 |
| TIP #07A19-05 Date Issued: 11/29/07 |
Communications Services Tax Resale Law Changes Effective January 1, 2008 |
| TIP #07A19-06 Date Issued: 07/20/07 |
Local Communications Services Tax Rate Change Effective September 1, 2007 City of Gainesville |
| TIP #07A19-07 Date Issued: 09/28/07 |
New Taxing Jurisdictions Added to Communications Services Tax Effective January 1, 2008 |
| Corporate Income Tax | |
| TIP #07C01-01 Date Issued: 03/15/07 |
Corporate Income Tax and Franchise Tax Florida Renewable Energy Production Tax Credit Section 220.193, Florida Statutes |
| TIP #07C01-02 Date Issued: 06/01/07 |
Florida Corporate Income Tax "Piggybacks" 2007 Internal Revenue Code |
| TIP #07C01-04 Date Issued: 09/18/07 |
Florida Corporate Income Tax - Voluntary Electronic Filing |
| Documentary Stamp Tax | |
| TIP #07B04-01 Date Issued: 12/19/07 |
Documentary Stamp Tax Filing Frequency Changed to Monthly Beginning January 1, 2008 |
| Estate Tax | |
| TIP #07C03-01 Date Issued: 06/29/07 |
Estate Tax Return Zero Filing Requirements |
| Fuel Tax | |
| 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. |
| TIP #07B05-01 Date Issued: 05/22/2007 |
Local Government Users and Mass Transit Systems That Manufacture Biodiesel for Their Own Use or For Sale Must Be Licensed as Wholesalers |
| TIP #07B05-02 Date Issued: 07/01/2007 |
Refund for Motor Fuel Used For Commercial Aviation Purposes |
| TIP #07B05-03 Date Issued: 11/30/2007 |
Fuel Taxes Adjusted Beginning January 1, 2008 |
| TIP #07B05-04 Date Issued: 10/05/2007 |
Notice of Change to Fuel Tax Forms |
| Gross Receipts Tax | |
| TIP #07B06-01 Date Issued: 05/23/2007 |
Gross Receipts Tax Index Prices for the Period July 1, 2007, Through June 30, 2008 |
| TIP #07B06-02 Date Issued: 06/27/2007 |
Gross Receipts Tax for Utility Services Change in Due Date for Tax Returns and Payments |
| Insurance Premium Tax | |
| TIP #07B8-01 Date Issued: 01/09/2007 Revised Date: 02/08/2007 |
Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapter 185, Florida Statutes - Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing Use of the PLACE_NAME Field |
| TIP #07B8-02 Date Issued: 10/19/2007 |
Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes on Insurance Premiums: Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing |
| Intangible Tax | |
| TIP #07C02-01 Date Issued: 01/02/2007 |
Repeal of Annual Intangible Personal Property Tax |
| Sales and Use Tax | |
| TIP #07A01-01 Date Issued: 01/12/2007 |
Jefferson County 2% Tourist Development Tax Beginning February 1, 2007 |
| TIP #07A01-02 Date Issued: 02/01/2007 |
Bradford County Increases Tourist Development Tax From 2% to 4% beginning March 1, 2007 |
| TIP #07A01-03 Date Issued: 04/18/2007 |
Hendry County Increases Tourist Development Tax From Two Percent to Three Percent Beginning May 1, 2007 |
| TIP #07A01-04 Date Issued: 04/30/2007 --[PDF] version |
Hurricane Preparedness Sales Tax Holiday June 1 through June 12, 2007 |
| TIP #07A01-05 Date Issued: 07/01/2007 |
Electricity Used for Agricultural Purposes |
| TIP #07A01-06 Date Issued: 07/01/2007 |
Exemption From Commercial Rent Tax (s. 212.031, F.S.) For Bookstore Operations At Postsecondary Educational Institutions |
| TIP #07A01-07 Date Issued: 06/15/2007 --[PDF] version |
2007 Sales Tax Holiday August 4 through August 13, 2007 |
| TIP #07A01-08 Date Issued: 06/25/2007 |
Exemption Extended for Labor, Repair, Maintenance, Sales, And Leases of Certain Aircraft |
| TIP #07A01-09 Date Issued: 06/29/2007 |
Certain Delivery Charges Are Not Subject To Florida Sales And Use Tax |
| TIP #07A01-10 Date Issued: 06/29/2007 |
Capital Improvements Made by Those Renting Real Property From the Florida Turnpike Enterprise Are Not Subject to Commercial Rent Tax Beginning July 1, 2007 |
| TIP #07A01-11 Date Issued: 07/01/2007 |
Indexed Tax on Asphalt Will Increase to 62 Cents Per Ton for the Period July 1, 2007, Through June 30, 2008 |
| TIP #07A01-12 Date Issued: 10/10/2007 |
Estimated Sales Tax for Businesses with Multiple Locations with the Same Taxpayer Identification Number |
| TIP #07A01-13 Date Issued: 11/16/2007 |
Electronic Filers Will Not Receive 2008 Sales and Use Tax Coupon Books |
| TIP #07A01-14 Date Issued: 11/21/2007 |
Use Tax Filers Who Pay Taxes Electronically Will Not Receive 2008 Sales and Use Tax Coupon Books |
| TIP #07A01-15 Date Issued: 11/21/2007 |
SUT and SW Filing Frequency Changed to Monthly Beginning January 1, 2008 |
| TIP #07A01-16 Date Issued: 12/3/2007 |
Notice to Semiannual and Annual Sales and Use Tax Filers |
| Severance Tax | |
| TIP #07B07-01 Date Issued: 03/31/2007 |
Solid Mineral Tax Rates for Year 2007 |
| TIP #07B07-02 Date Issued: 05/18/2007 |
Gas & Sulfur Production Tax Rates for 2007-2008 |
| TIP #07B07-03 Date Issued: 12/15/2007 |
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2008 |
| Unemployment Tax | |
| TIP #0760BB-01 Date Issued: 01/12/2007 |
Unemployment Tax Single Member Limited Liability Companies |
| TIP #0760BB-02 Date Issued: 12/19/2007 |
Important Information Regarding Account Changes For Unemployment Tax |