Tax Information Publications 2010
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 Archive: 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013
TIP and Issue Date |
|
|---|---|
Tax Amnesty |
|
| TIP #10ADM-02 [PDF 110kb] Date Issued: 07/2010 |
Tax amnesty applies to tax, penalty, and interest that were due before July 1, 2010. |
Current Interest Rates |
|
| TIP #09ADM-03 Date Issued: 12/01/09 |
Floating Rate of Interest for Most Taxes and Fees Will Decrease to 7 Percent For the Period January 1, 2010, Through June 30, 2010 |
| TIP #10ADM-01 Date Issued: 05/12/10 |
Floating Rate of Interest for Most Taxes and Fees Will Remain 7 Percent For the Period July 1, 2010, Through December 31, 2010 |
| TIP #10ADM-04 Date Issued: 11/17/10 |
Floating Rate of Interest for Most Taxes and Fees Will Remain 7 Percent For the Period January 1, 2011 Through June 30, 2011 |
Administration | |
| TIP #10ADM-03 Date Issued: 06/29/10 |
New Fee Imposed Under New Red Light Camera Safety Program Effective July 1, 2010 |
| TIP #10ADM-05 Date Issued: 12/21/10 |
Florida Tax Credit Scholarship Program Tax Credit Cap Amount Will Increase |
Communications Services Tax | |
| TIP #10A19-01 Date Issued: 02/04/10 |
Notice of Public Hearing North Florida Broadband Authority (NFBA) Has Proposed Providing Communications Services |
| TIP #10A19-02 Date Issued: 05/12/10 |
Notice of Public Hearing City of Dunnellon has Proposed Providing Communications Services |
| TIP #10A19-03 Date Issued: 06/23/10 |
Sales of Communications Services to Transient Public Lodging Establishments |
| TIP #10A19-04 Date Issued: 06/25/10 |
Communications Services Tax - Changes to Reporting Credits for Bad Debts |
| TIP #10A19-05 Date Issued: 06/25/10 |
Communications Services Tax - Changes to State and Gross Receipts Tax Rates Effective August 1, 2010 |
| TIP #10A19-06R Date Issued: 09/26/10 REVISED: 11/09/10 |
Changes in Local Communications Services Tax Rates Effective January 1, 2011 |
| TIP #10A19-07 Date Issued: 11/22/10 |
Changes in Local Communications Services Tax Rates Effective January 1, 2011 |
| TIP #10A19-08 [PDF 62kb] Date Issued: 10/21/10 |
Exempt Purchases of Communications Services Used to Provide Internet Access |
Corporate Income Tax | |
| TIP #10C01-01 Date Issued: 06/08/10 |
Florida Corporate Income Tax "Piggybacks" 2010 Internal Revenue Code |
Documentary Stamp Tax | |
| TIP #10B04-01 Date Issued: 06/17/10 |
Documentary Stamp Tax - Short Sales |
Fuel Tax | |
| TIP #10B05-01 Date Issued: 06/21/10 |
Biodiesel Manufactured by Secondary Schools |
| TIP #10B05-02 Date Issued: 11/24/10 |
Fuel Taxes Adjusted Beginning January 1, 2011 |
Gross Receipts Tax on Utility Services | |
| TIP #10B06-01 Date Issued: 03/30/10 |
Updated Index Price for Industrial Consumers |
| TIP #10B06-02 Date Issued: 06/11/10 |
Gross Receipts Tax Index Prices for the Period July 1, 2010, through June 30, 2011 |
Insurance Premium Tax | |
| TIP #10B8-01 Date Issued: 04/15/10 |
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 #10B8-02R Date Issued: 06/17/10 Revised: 06/28/10 |
Florida Guaranty Association Regular Assessment Recoupment Reportable as Taxable Premiums |
| TIP #10B8-03 Date Issued: 07/29/10 |
Fraternal Benefit Societies: Pay $250 Annual Filing Fees to the Department of Financial Services |
| TIP #10B8-04 Date Issued: 10/08/10 |
Firefighters' and Police Officer' 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 #10B8-05 Date Issued: 12/07/10 REVISED: 04/21/11 |
Certified Capital Company Investment Credit (CAPCO) Repealed |
Sales and Use Tax | |
| TIP #10A01-01 Date Issued: 01/22/10 |
Motor Vehicle Sales Tax Rates by State as of December 31, 2009 And Tax Credit Application |
| TIP #10A01-02 Date Issued: 02/19/10 |
Columbia County Increases Tourist Development Tax From Two Percent to Three Percent Beginning April 1, 2010 |
| TIP #10A01-03 Date Issued: 06/18/10 |
Indexed Tax on Asphalt Will Decrease to 66 Cents Per Ton For The Period July 1, 2010, Through June 30, 2011 |
| TIP #10A01-04 Date Issued: 06/15/10 |
2010 Sales Tax Holiday August 13 through August 15, 2010 |
| TIP #10A01-05 Date Issued: 06/15/10 |
Operators Must Change Vending Machine Notice |
| TIP #10A01-06 Date Issued: 06/18/10 |
Changes to Sales Tax on Admissions Events Sponsored by Governmental Entities, Sports Authorities, and Sports Commissions are Now Exempt |
| TIP #10A01-07 Date Issued: 06/22/10 |
Sales and Use Tax on Boats or Vessels Capped at $18,000 |
| TIP #10A01-08 Date Issued: 06/29/10 |
Entertainment Industry Financial Incentive Program |
| TIP #10A01-09 Date Issued: 06/29/10 |
Manufacturing and Spaceport Investment Incentive Program |
| TIP #10A01-10 Date Issued: 06/29/10 |
Changes to Enterprise Zone Building Materials Incentive |
| TIP #10A01-11R Date Issued: 06/29/10 Revised: 07/16/10 |
Aircraft |
| TIP #10A01-12 Date Issued: 06/30/10 |
Exemption from Commercial Rent Tax for Persons Providing Telecommunications, Data Systems Management, or Internet Services at Convention Halls, Civic Centers, and Meeting Spaces at Public Lodging Establishments |
| TIP #10A01-13 Date Issued: 07/30/10 |
Guidelines for Collecting Sales Tax on Purchases of Motor Vehicles by Residents of Another State |
| TIP #10A01-14 Date Issued: 10/06/10 |
Estimated Sales Tax Requirements |
| TIP #10A01-15 Date Issued: 11/19/10 |
Sales and Use Tax Electronic Filers Will Not Receive 2011 Sales and Use Tax Coupon Books |
| TIP #10A01-16 Date Issued: 11/17/10 |
Monthly Tax Return Filing and Payment Requirement 2011 |
| TIP #10A01-17 Date Issued: 11/30/10 |
Notice to Semiannual and Annual Sales and Use Tax Filers |
| TIP #10A01-18 Date Issued: 08/16/10 |
Public Works Contracts – New Requirement for a Certificate of Entitlement |
| TIP #10A01-19 Date Issued: 11/19/10 |
Dixie County Adds 2 Percent Tourist Development Tax Beginning January 1, 2011 |
| TIP #10A01-20 Date Issued: 11/19/10 |
DeSoto County Adds 2 Percent Tourist Development Tax Beginning January 1, 2011 |
| TIP #10A01-21 Date Issued: 11/24/10 |
Flagler County Increases Tourist Development Tax from 3 Percent to 4 Percent Beginning December 1, 2010 |
| TIP #10A01-22 Date Issued: 12/21/10 |
Sales of Bakery Products |
| TIP #10A01-23 Date Issued: 12/24/10 |
Palm Beach County One-Half Percent (.5%) School Capital Outlay Surtax Expires on December 31, 2010 |
| TIP #10A01-24 Date Issued: 12/24/10 |
Alachua County One-Half Percent (.5%) Infrastructure Surtax Expires on December 31, 2010 |
| TIP #10A01-25 Date Issued: 12/24/10 |
Bay County Adds a One-Half Percent Discretionary Sales Surtax (School Capital Outlay Surcharge) Beginning January 1, 2011 |
| TIP #10A01-26 Date Issued: 12/23/10 |
Requirements for Filing Applications for Refunds of Sales Tax Under the Enterprise Zone and Florida Neighborhood Revitalization Programs |
| TIP #10A01-27 Date Issued: 12/30/10 |
Public Works Contracts - New Requirement for a Certificate of Entitlement |
Severance Tax |
|
| TIP #10B07-01 Date Issued: 03/30/10 |
Solid Mineral Tax Rates for Year 2010 |
| TIP #10B07-02 Date Issued: 05/20/10 |
Gas & Sulfur Production Tax Rates for 2010-2011 |
| TIP #10B07-03 Date Issued: 06/16/10 |
Phosphate Rock Severance Tax Rate Change |
| TIP #10B07-04 Date Issued: 12/03/10 |
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2011 |
Unemployment Tax | |
| TIP #1060BB-01 Date Issued: 03/09/10 |
Unemployment Tax Changes to Rate Calculation and Taxable Wage Base |
| TIP #1060BB-02 Date Issued: 04/21/10 |
Employers Cannot Deduct or Withhold Unemployment Tax from Employees |
| TIP #1060BB-03 Date Issued: 06/22/10 |
Unemployment Tax |
| TIP #1060BB-04 Date Issued: 12/15/10 |
Unemployment Tax |