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.
TIP and Issue Date |
|
|---|---|
Current Interest Rates |
|
| 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 |
| TIP #08ADM-01 Date Issued: 06/01/08 |
Floating Rate of Interest for Most Taxes and Fees Will Decrease to 11 Percent For the Period July 1, 2008, Through December 31, 2008 |
| TIP #08ADM-02 Date Issued: 12/01/08 |
Floating Rate of Interest for Most Taxes and Fees Will Decrease to 9 Percent For the Period January 1, 2009, Through June 30, 2009 |
Communications Services Tax | |
| TIP #08A19-01 Date Issued: 01/31/08 |
Important Information for Businesses Offering Fax Service |
| TIP #08A19-02 Date Issued: 03/31/08 |
Changes in Local Communications Services Tax Rates for Bay County Effective May 1, 2008 |
| TIP #08A19-03 Date Issued: 09/10/08 |
Changes in Local Communications Services Tax Rates Effective January 1, 2009 |
| TIP #08A19-04 Date Issued: 11/24/08 |
Changes in Local Communications Services Tax Rates Effective January 1, 2009 |
| TIP #08A19-05 Date Issued: 05/07/08 |
Local Communications Services Tax Rate Change Effective June 1, 2008 City of Altamonte Springs |
| TIP #08A19-06 Date Issued: 06/06/08 |
Notice of Public Hearing DeSoto County Has Proposed Providing Communications Services |
| TIP #08A19-07 Date Issued: 06/30/08 |
Local Communications Services Tax Rate Change Effective September 1, 2008 City of Gainesville |
| TIP #08A19-08 Date Issued: 09/30/08 |
Communications Services Tax Address/Jurisdiction Database Change - City of Cutler Bay Notice to Dealers Using the Department's CST Address/Jurisdiction Database |
| TIP #08A19-09 Date Issued: 11/03/08 |
Communications Services Tax Cedar Grove Removed as Taxing Jurisdiction Effective January 1, 2009 |
Corporate Income Tax | |
| TIP #08C01-01 Date Issued: 05/30/08 |
Child Care Tax Credits No Longer Available Beginning June 30, 2008 |
| TIP #08C01-02 Date Issued: 06/17/08 |
The Florida Corporate Income Tax Code Does Not Conform to First Year Federal Bonus Depreciation or the Expensing of Certain Property Above $25,000 |
| TIP #08C01-03 Date Issued: 07/01/08 |
Corporate Income Tax and Franchise Tax Florida Renewable Energy Production Tax Credit Section 220.193, Florida Statutes |
| TIP #08C01-04 Date Issued: 07/01/08 |
Capital Investment Tax Credit Amended to Include New Solar Panel Manufacturing Projects |
| TIP #08C01-05 Date Issued: 07/01/08 |
The Renewable Energy Technologies Investment Tax Credit Has Been Expanded to Allow More Entities to Apply for the Credit and to Allow Transfers of the Credit |
| TIP #08C01-06 Date Issued: 06/30/08 |
Corporate Income Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations (SFO), Section 220.187, Florida Statutes Changes Effective June 30, 2008 |
| TIP #08C01-07 Date Issued: 09/26/08 |
Florida Corporate Income Tax Mandatory Electronic Filing |
| TIP #08C01-08 Date Issued: 12/01/08 |
Florida Corporate Income Tax Estimated Tax Due Dates Effective January 1, 2009 |
| TIP #08C01-09 Date Issued: 11/26/08 |
Federal Bonus Depreciation and Expensing — Anticipation of Further Legislative Action |
| TIP #08C01-10 Date Issued: 12/10/08 |
Emergency Rule 12CER08-31, Florida Administrative Code Economic Stimulus Act of 2008 Additions |
Documentary Stamp Tax | |
| TIP #08B04-01 Date Issued: 05/27/08 |
DR-219 Form Filing Requirement is Repealed - Documentary Stamp Tax Due and Payable Has Not Changed |
| TIP #08B04-2 Date Issued: 11/03/08 |
Documentary Stamp Tax Exemption Subsection 201.02(6), Florida Statutes |
Fuel Tax | |
| TIP #08B05-01 Date Issued: 11/26/08 |
Fuel Taxes Adjusted Beginning January 1, 2009 |
Gross Receipts Tax on Utility Services | |
| TIP #08B06-01 Date Issued: 05/20/08 |
Gross Receipts Tax Index Prices for the Period July 1, 2008 through June 30, 2009 |
Insurance Premium Tax | |
| TIP #08C01-01 Date Issued: 05/30/08 |
Child Care Tax Credits No Longer Available Beginning June 30, 2008 |
| TIP #08B8-01 Date Issued: 03/04/08 |
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes |
| TIP #08B8-02 Date Issued: 03/17/08 |
Legal Expense Insurers Annual & Quarterly Filing Fees |
| TIP #08B8-03 Date Issued: 04/25/08 |
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 Situs |
| TIP #08B8-04 Date Issued: 10/20/08 |
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 Situs |
Sales and Use Tax | |
| TIP # 08A01-01 Date Issued: 1/7/2008 |
Franklin County Levies A One Percent Discretionary Sales Surtax Beginning January 1, 2008 |
| TIP # 08A01-02 Date Issued: 2/15/2008 |
Marion County Will Administer and Collect its Own 2 Percent Tourist Development Tax Beginning April 1, 2008 |
| TIP # 08A01-03 Date Issued: 2/15/2008 |
Bay County Half-Cent School Capital Outlay Surtax Will Expire on April 30, 2008 |
| TIP # 08A01-04 Date Issued: 1/28/2008 |
Motor Vehicle Sales Tax Rates by State As of January 29, 2008, and Tax Credit Application |
| TIP # 08A01-05 Date Issued: 6/24/2008 |
Digital-to-Analog Television Converter Box Coupon Program - Digital Television Transition and Public Safety Act of 2005 |
| TIP # 08A01-06 Date Issued: 7/01/2008 |
Indexed Tax On Asphalt Will Increase To 63 Cents Per Ton For The Period July 1, 2008, Through June 30, 2009 |
| TIP # 08A01-07 Date Issued: 8/14/2008 |
Secondary Metals Recycler - Changes to Recordkeeping, Enforcement and Registration Requirements |
| TIP # 08A01-08 Date Issued: 10/08/2008 |
Estimated Sales Tax Payments for Businesses Having Multiple Locations With the Same Taxpayer Identification Number |
| TIP # 08A01-09 Date Issued: 11/21/2008 |
Sales and Use Tax Electronic Filers Will Not Receive 2009 Sales and Use Tax Coupon Books |
| TIP # 08A01-10 Date Issued: 11/19/2008 |
Monthly Tax Return Filing and Payment Requirement, January 1, 2009 |
| TIP # 08A01-11 Date Issued: 12/02/2008 |
Notice to Semiannual and Annual Sales and Use Tax Filers |
| TIP # 08A01-12 Date Issued: 12/01/2008 |
Gadsden County Adds an Additional One-Half Percent Sales Surtax Beginning January 1, 2009 |
| TIP # 08A01-13 Date Issued: 12/01/2008 |
Alachua County Adds an Additional One-Half Percent (.5%) Discretionary Sales Surtax Beginning January 1, 2009 |
| TIP # 08A01-15 Date Issued: 12/01/2008 |
Calhoun County Adds an Additional One-Half Percent Discretionary Sales Surtax Beginning January 1, 2009 |
| TIP # 08A01-16 Date Issued: 11/25/2008 |
Glades County Adds 2 Percent Tourist Development Tax Beginning January 1, 2009 |
Severance Tax |
|
| TIP # 08B07-01 Date Issued: 4/15/2008 |
Solid Mineral Tax Rates for Year 2008 |
| TIP # 08B07-02 Date Issued: 5/19/2008 |
Gas & Sulfur Production Tax Rates for 2008-2009 |
| TIP # 08B07-03 Date Issued: 7/01/2008 |
Solid Mineral Severance Tax |
| TIP # 08B07-04 Date Issued: 12/05/2008 |
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2009 |
Unemployment Tax | |
| TIP # 0860BB-01 Date Issued: 8/25/2008 |
Unemployment Tax Summary of Amounts Past Due (UCT-27) |