Tax Information Publications 2002

Tax Information Publications (TIPs) are provided for reference and information. Each TIP deals with specific tax issues that do not necessarily affect all taxpayers. Please read the TIP to determine if the information affects you. If you have questions, call Taxpayer Services at 850-488-6800, Monday-Friday, excluding holidays. Sign up for the Department's subscription service to receive an email when a new TIP is posted.



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TIP # and Date Issued

 

Current Interest Rates

TIP #01ADM-02 PDF Icon
Date Issued: 12/01/01
Floating Rate of Interest for Certain Taxes and Fees Is 7 Percent For the Period January 1, 2002, through June 30, 2002
TIP #02ADM-01 PDF Icon
Date Issued: 06/18/02
Floating Rate of Interest for Certain Taxes and Fees Is 5 Percent For the Period July 1, 2002, through December 31, 2002
TIP #02ADM-03 PDF Icon
Date Issued: 11/21/02
Floating Rate of Interest for Certain Taxes and Fees Remains 5 Percent For the Period January 1, 2003, Through June 30, 2003
TIP #01C01-05 PDF Icon
Date Issued: 12/01/01
Corporate Income Tax and Franchise Tax Interest Rate Is 7 Percent For the Period January 1, 2002, Through June 30, 2002
TIP #02C01-01 PDF Icon
Date Issued: 06/18/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Is 5 Percent For the Period July 1, 2002, Through December 31, 2002
TIP #02C01-04 PDF Icon
Date Issued: 11/21/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Remains 5 Percent For the Period January 1, 2003, Through June 30, 2003
 

Administration

TIP #02ADM-02 PDF Icon
Date Issued: 07/29/02
Notification to Organizations Receiving Certain Tax Credits, Refunds, and Distributions

This TIP has been replaced by TIP #05ADM-01 PDF Icon, issued May 9, 2005, to reflect an increase in the Florida Single Audit Act audit threshold amount from $300,000 to $500,000, per revisions to Chapters 10.550 and 10.650, Rules of the Auditor General.
 

Communications Services Tax

TIP #02A19-01 PDF Icon
Date Issued: 07/12/02
Public Lodging Establishments Not Required to State Communications Services Tax on Guest Bills
TIP #02A19-02 PDF Icon
Date Issued: 06/20/02
Communications Services Tax Applies to Users of Substitute Communications Systems
TIP #02A19-03 PDF Icon
Date Issued: 06/18/02
Clarification of Exemptions to the Communications Services Tax for Religious Institutions
TIP #02A19-04 PDF Icon
Date Issued: 08/01/02
Changes in Local Communications Services Tax Rates Effective October 1, 2002
TIP #02A19-05R PDF Icon
Date Issued: 09/30/02
Revised: 10/21/02
Communications Services Tax Filing Status Changes Beginning January 2003 (Electronic Filing Obligation)
TIP #02A19-06 PDF Icon
Date Issued: 08/30/02
Revised Local Communications Services Tax Rates Effective October 1, 2002
TIP #02A19-07 PDF Icon
Date Issued: 08/30/02
Local Communications Services Tax Rate Change Effective November 1, 2002
TIP #02A19-08 PDF Icon
Date Issued: 10/18/02
Local Communications Services Tax Rate Change Effective December 1, 2002
TIP #02A19-09 PDF Icon
Date Issued: 12/05/02
Purchases Of Communications Services May Be Subject To Use Tax
TIP #02A19-10 PDF Icon
Date Issued: 11/22/02
Changes in Local Communications Services Tax Rates Effective January 1, 2003
 

Corporate Income Tax

TIP #02C01-01 PDF Icon
Date Issued: 06/18/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Is 5 Percent For the Period July 1, 2002, Through December 31, 2002
TIP #02C01-02 PDF Icon
Date Issued: 07/26/02
Florida Corporate Income Taxes Conform to the 2002 Internal Revenue Code
TIP #02C01-03 PDF Icon
Date Issued: 08/03/02
Corporate Income Tax - Certain Initial Year Information Returns no Longer Required
TIP #02C01-04 PDF Icon
Date Issued: 11/21/02
Corporate Income/Franchise and Emergency Excise Taxes Interest Rate Remains 5 Percent For the Period January 1, 2003, Through June 30, 2003
 

Documentary Stamp Tax

TIP #02B04-01 PDF Icon
Date Issued: 05/15/02
Legislative Changes Affecting Documentary Stamp Tax
 

Fuel Tax

TIP #02B05-01 PDF Icon
Date Issued: 07/29/02
Aviation Fuel Tax Credit/Refund Reinstated
TIP #02B05-02 PDF Icon
Date Issued: 12/03/02
Fuel Taxes Adjusted Beginning January 1, 2003
 

Insurance Premium Tax

TIP #02B8-01 PDF Icon
Date Issued: 06/12/02
Insurance Premium Tax Change in the Accrual of Interest on Requested Refunds Effective for Tax Years Ending on or After December 31, 2001
 

Intangible Tax

TIP #02C02-01 PDF Icon
Date Issued: 07/24/02
Some Intangible Tax Filing Requirements Have Been Eliminated
TIP #02C02-02 PDF Icon
Date Issued: 09/30/02
Intangible Personal Property Tax Filing Status Changes Beginning January 2003 (Electronic Filing Obligation)
 

Sales and Use Tax

TIP #02A01-01 PDF Icon
Date Issued: 05/29/02
Semi-Annual Sales Tax Filers' Tax Return
TIP#02A01-02 PDF Icon
Date Issued: 03/26/02
Local Governments Are Not Entitled to Refunds of Sales Taxes Paid by Public Works Contractors
TIP #02A01-03 PDF Icon
Date Issued: 05/03/02
Clarification of the Partial Sales Tax Exemption for Power-Driven Farm Equipment
TIP #02A01-04 PDF Icon
Date Issued: 06/26/02
Definition of "Real Property" for Sales and Use Tax Clarified by 2002 Legislature
TIP #02A01-05 PDF Icon
Date Issued: 05/29/02
Indexed Tax on Asphalt Remains at 49 Cents Per Ton for the Period July 1, 2002 Through June 30, 2003
TIP #02A01-06 PDF Icon
Date Issued: 06/25/02
Changes to the Lemon Law Fee Remittance for New Motor Vehicles Purchased but not Titled in Florida
TIP #02A01-07 PDF Icon
Date Issued: 06/24/02
Legislative changes affecting the Enterprise Zone Jobs Credit for Leased Employees
TIP #02A01-08 PDF Icon
Date Issued: 08/02/02
Partial Exemption for a Motor Vehicle Sold in Florida To A Nonresident Corporation/Partnership
TIP #02A01-09 PDF Icon
Date Issued: 08/05/02
New Law Establishes Relief for Inadvertent Sales and Use Registration Errors
TIP #02A01-10R PDF Icon
Date Issued: 08/01/02
Revised: 10/17/02
Sales and Use Tax Associated with Notaries Public
TIP #02A01-11 PDF Icon
Date Issued: 08/08/02
New Law Makes Title Transfers of Off-Highway Vehicles Between Individuals Subject to Sales and Use Tax
TIP #02A01-12 PDF Icon
Date Issued: 09/27/02
Effective January 1, 2003, All Consolidated Sales Tax Filers Must File and Pay by Electronic Means
TIP #02A01-13 PDF Icon
Date Issued: 09/27/02
Estimated Sales Tax for Businesses with Multiple Locations Using the Same Taxpayer Identification Number
TIP #02A01-14 PDF Icon
Date Issued: 09/27/02
Sales Tax Filing Status Changes Beginning January 2003 (Estimated Tax)
TIP #02A01-15 PDF Icon
Date Issued: 10/04/02
Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2003 (Electronic Filing Obligation)
TIP #02A01-16 PDF Icon
Date Issued: 11/26/02
Sales Tax Filing Status Changed To Monthly Beginning January 1, 2003
TIP #02A01-17 PDF Icon
Date Issued: 11/27/02
Sales Tax Filing Status Changed To Monthly Beginning December 1, 2002
TIP #02A01-18 PDF Icon
Date Issued: 11/27/02
Sales Tax Filing Status Has Changed
TIP #02A01-19 PDF Icon
Date Issued: 12/06/02
Electronic Filers will not Receive 2003 Sales and Use Tax Coupon Booklets
TIP #02A01-20 PDF Icon
Date Issued: 12/16/02
Semi-Annual and Annual Sales Tax Filers' 2002 Tax Return
TIP #02A01-21 PDF Icon
Date Issued: 10/01/02
Motor Vehicle Sales Tax Rates By State As of October 1, 2002, and Tax Credit Application
TIP #02A01-22 PDF Icon
Date Issued: 10/25/02
Consolidated Sales Tax/Solid Waste and Surcharge Filers Electronic Filing Forms and Information
TIP #02A01-23 PDF Icon
Date Issued: 10/24/02
Madison County Increases Tourist Development Tax From Two Percent to Three Percent Beginning December 1, 2002
TIP #02A01-24 PDF Icon
Date Issued: 11/25/02
Gadsden County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003
TIP #02A01-25 PDF Icon
Date Issued: 11/25/02
Levy County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003
TIP #02A01-26 PDF Icon
Date Issued: 11/25/02
Hendry County Adds 2 Percent Tourist Tax Beginning February 1, 2003
TIP #02A01-27R PDF Icon
Date Issued: 12/31/02
Revised: 12/14/16
Sales of Motor Vehicles By Religious Institutions and Nonprofit Organizations Providing Benefits to Minors
TIP #02A01-28 PDF Icon
Date Issued: 12/23/02
Highlands County Adds 2 Percent Tourist Development Tax Beginning January 1, 2003
 

Severance Tax

TIP #02B07-01 PDF Icon
Date Issued: 03/29/02
Solid Mineral Tax Rates for Year 2002
TIP #02B07-02 PDF Icon
Date Issued: 06/03/02
Gas & Sulfur Production Tax Rates for 2002-2003
TIP #02b07-03 PDF Icon
Date Issued: 11/21/02
Miami-Dade County Lake Belt Mitigation Fee Increases Beginning January 1, 2003
 

Unemployment Tax

TIP #0260BB-01 PDF Icon
Date Issued: 05/28/02
Legislative change affecting notification of disbursements from foreclosure actions involving unemployment tax liens
TIP #0260BB-02 PDF Icon
Date Issued: 07/26/02
Unemployment Tax Annual Filing Option for Employers of Employees Who Perform Domestic Services