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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.



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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 - RETRACTED 07-29-2013
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