Tax Information Publications 2012
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 |
|
|---|---|
Current Interest Rates |
|
| TIP #11ADM-05 Date Issued: 11/18/11 |
Floating Rate of Interest for Most Taxes and Fees Will Remain 7 Percent For the Period January 1, 2012 Through June 30, 2012 |
| TIP #12ADM-03 Date Issued: 05/17/12 |
Floating Rate of Interest Remains at 7 Percent For the Period July 1, 2012 through December 31, 2012 |
| TIP #12ADM-05 Date Issued: 11/13/12 |
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2013 through June 30, 2013 |
Administration | |
| TIP 12ADM-01 Date Issued: 04/02/12 |
Florida Tax Credit Scholarship Program Tax Credit Cap Increased |
| TIP #12ADM-02 Date Issued: 03/27/12 |
Prepaid Communications Services |
| TIP #12ADM-04 Date Issued: 07/23/12 |
Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase |
Communications Services Tax | |
| TIP #12A19-01 Date Issued: 09/26/12 |
Changes in Local Communications Services Tax Rates Effective January 1, 2013 |
| TIP #12A19-02 Date Issued: 11/19/12 |
Changes in Local Communications Services Tax Rates Effective January 1, 2013 |
| TIP #12A19-03 Date Issued: 07/01/12 |
Communications Services Tax Sales of Communications Services to Transient Public Lodging Establishments |
| TIP #12A19-04 Date Issued: 07/01/12 |
Communications Services Tax Changes to Definitions |
Corporate Income Tax | |
| TIP #12C01-01 Date Issued: 05/04/12 |
Changes to Florida Corporate Income Tax 2012 Revenue Code |
Documentary Stamp Tax | |
| TIP #12B04-01 Date Issued: 05/10/12 |
Florida Documentary Stamp Tax Laws Concerning Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) and Federal Home Loan Mortgage Company (FHLMC) |
Estate Tax | |
| TIP #12C03-01 Date Issued: 08/29/12 |
Filing a Notice to Creditors or Probate Inventory |
Fuel Tax | |
| TIP #12B05-01 Date Issued: 11/27/12 |
Fuel Tax Rates Adjusted Beginning January 1, 2013 |
| TIP #12B05-02 Date Issued: 06/01/12 |
Notify the Department of Changes to County Fuel Tax by October 1 |
| TIP #12B05-03 Date Issued: 06/29/12 |
Fuel Used For Agricultural Purposes |
| TIP #12B05-04 Date Issued: 08/10/12 |
Tax on Aviation Gasoline |
| TIP #12B05-05 Date Issued: 10/19/12 |
New Web Based Application Available For Filing Your Pollutants Tax Return |
| TIP #12B05-06 Date Issued: 12/14/12 |
Changes to Florida's Electronic Filing Program for Motor Fuel |
Gross Receipts Tax on Utility Services | |
| TIP #12B06-01 Date Issued: 05/21/12 |
Gross Receipts Tax Index Prices for the Period July 1, 2012 through June 30, 2013 |
Insurance Premium Tax |
|
| TIP #12B8-01 Date Issued: 04/10/12 |
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes |
| TIP #12B8-02 Date Issued: 10/12/12 |
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 |
Intangible Tax |
|
| TIP #12C02-01 Date Issued: 06/01/12 |
Governmental Leasehold Intangible Tax Government Purpose Exemption |
Sales and Use Tax | |
| TIP #12A01-01 Date Issued: 01/19/12 |
Motor Vehicle Sales Tax Rates by State as of November 30, 2011 And Tax Credit Application |
| TIP #12A01-02 Date Issued: 04/30/12 |
2012 Sales Tax Holiday — August 3 through August 5, 2012 |
| TIP #12A01-03 Date Issued: 04/30/12 |
New Law Requires Sales and Use Tax Dealers to File Tax Returns and Pay Tax Electronically to Receive a Collection Allowance |
| TIP #12A01-04 Date Issued: 06/01/12 |
Sales Tax Exemption Extended for Labor and Equipment Used in the Repair and Maintenance of Certain Aircraft |
| TIP #12A01-05 Date Issued: 06/01/12 |
Exemption on Machinery and Equipment Used to Increase Productive Output |
| TIP #12A01-06 Date Issued: 06/01/12 |
Sales Tax Exemption on Items Used in Manufacturing and Fabricating Aircraft and Gas Turbine Engines |
| TIP #12A01-07 Date Issued: 06/01/12 |
Sales Tax Exemption for Electricity Used for Agricultural Purposes |
| TIP #12A01-08 Date Issued: 06/29/12 |
Secondhand Dealer Registration and Secondary Metals Recycler Record Keeping Requirements are Revised |
| TIP #12A01-09 Date Issued: 06/01/12 |
Renewable Energy Technologies Sales Tax Exemption on Equipment, Machinery, and Other Materials Used in the Distribution of Renewable Fuels |
| TIP #12A01-10 Date Issued: 06/04/12 |
Sales Tax on Admissions Related to Air Commerce |
| TIP #12A01-11 Date Issued: 06/08/12 |
Sales Tax Exemption on the Sale or Lease of Accessible Taxicabs |
| TIP #12A01-12 Date Issued: 06/25/12 |
Indexed Tax on Asphalt Will Increase to 70 Cents Per Ton For the Period July 1, 2012 through June 30, 2013 |
| TIP #12A01-13 Date Issued: 08/23/12 |
Sales and Use Tax Treatment of Security Services Provided by Off-Duty Law Enforcement Officials |
| TIP #12A01-14 Date Issued: 11/19/12 |
Flagler County Discretionary Sales Surtax Continues at 1% Rate |
| TIP #12A01-15 Date Issued: 11/19/12 |
Monroe County Discretionary Sales Surtax Continues at 1.5% Rate |
| TIP #12A01-16 Date Issued: 11/19/12 |
Pasco County Discretionary Sales Surtax Continues at 1% Rate |
| TIP #12A01-17 Date Issued: 11/19/12 |
Leon County Discretionary Sales Surtax Continues at 1.5% Rate |
| TIP #12A01-18 Date Issued: 11/19/12 |
Walton County Increases Its Discretionary Sales Surtax From 1% to 1.5% Beginning January 1, 2013 |
Severance Tax | |
| TIP #12B07-01 Date Issued: 03/30/12 |
Solid Mineral Tax Rates for Year 2012 |
| TIP #12B07-02 Date Issued: 05/14/12 |
Gas & Sulfur Production Tax Rates for 2012-2013 |
| TIP #12B07-03 Date Issued: 11/27/12 |
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2013 |
| TIP #12B07-04 Date Issued: 05/23/12 |
Mature Field Recovery Oil |
Reemployment (formerly unemployment) Tax | |
| TIP #1160BB-02R Date Issued: 12/14/11 REVISED: 03/28/12 |
Unemployment Tax - Understanding Your 2012 Tax Rate Calculation |
| TIP #1260BB-01 Date Issued: 03/23/12 |
Changes to Unemployment Tax Rate Calculation and Taxable Wage Base |
| TIP #1273B-02 Date Issued: 04/30/12 |
New Reporting Requirements for Private Employers Contracting With Governmental or Nonprofit Educational Institutions |
| TIP #1273B-03 Date Issued: 05/04/12 |
Employee Leasing Companies Can Elect to Report and Pay Unemployment Tax Using the Tax Rate for Each Client |