Tax Information Publications 2006

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 #05ADM-04 PDF Icon
Date Issued: 12/01/05
Floating Rate of Interest for Most Taxes and Fees Will Increase to 10 Percent For the Period January 1, 2006, Through June 30, 06
TIP #06ADM-01 PDF Icon
Date Issued: 06/01/06
Floating Rate of Interest for Most Taxes and Fees Will Increase to 11 Percent For the Period July 1, 2006, Through December 31, 06
TIP #06ADM-03 PDF Icon
Date Issued: 12/01/06
Floating Rate of Interest for Most Taxes and Fees Will Increase to 12 Percent For the Period January 1, 2007, Through June 30, 2007
 

Administration

TIP #06ADM-02R PDF Icon
Date Issued: 06/08/06
Revised: 07/06/06
Economic Development Changes
 

Communications Services Tax

TIP #06A19-01 PDF Icon
Date Issued: 03/31/06
The local communications services tax (CST) rate for the City of Tallahassee (Leon County) will change effective June 1, 2006. The new rate will be 6.29%.
TIP #06A19-02 PDF Icon
Date Issued: 10/10/06
Communications Services Tax Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation)
TIP #06A19-03 PDF Icon
Date Issued: 11/21/06
Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2007
TIP #06A19-04
Date Issued: 09/29/06
Changes to Local CST Rates Effective January 1, 2007
TIP #06A19-05 PDF Icon
Date Issued: 11/20/06
Changes to Local CST Rates Effective January 1, 2007
TIP #06A19-06 PDF Icon
Date Issued: 11/30/06
Annual CST Resale Certificate
TIP #06A19-07PDF Icon
Date Issued: 09/29/06
New Taxing Jurisdiction Added to CST Effective 1-1-07 Cutler Bay
TIP #06A19-08 PDF Icon
Date Issued: 11/17/06
Local Communications Services Tax Rate Change Effective January 1, 2007
TIP #06A19-09 PDF Icon
Date Issued: 12/27/06
Local Communications Services Tax Rate Change Effective February 1, 2007 City of Hialeah
 

Corporate Income Tax

TIP #06ADM-02R PDF Icon
Date Issued: 06/08/06
Revised: 07/06/06
Economic Development Changes
TIP #06C01-01R PDF Icon
Date Issued: 06/09/06
Revised: 10/06/06
Florida Corporate Income Tax "Piggybacks" 2006 Internal Revenue Code
TIP #06C01-02 PDF Icon
Date Issued: 06/30/06
Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Fund Organizations effective July 1, 06
TIP #06C01-03 PDF Icon
Date Issued: 09/29/06
Corporate Income Tax Payment Requirement Changes Beginning January 2007 (Electronic Payment Obligation)
TIP #06C01-04 PDF Icon
Date Issued: 09/15/06
FL CIT Filers of Alternative Form F-1120 Will No Longer Receive a Paper Return
TIP #06C01-05 PDF Icon
Date Issued: 10/02/06
Corporate Income Tax and Franchise Tax Renewable Energy Technologies Investment Tax Credit
 

Documentary Stamp Tax

TIP #06B04-01 PDF Icon
Date Issued: 12/20/06
Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2007
 

Estate Tax

TIP #06C03-01 PDF Icon
Date Issued: 02/15/06
Federal Changes Affecting Florida Estate Tax
 

Fuel Tax

TIP #06B05-01 PDF Icon
Date Issued: 04/28/06
Pollutant Tax Refunds
TIP #06B05-02 PDF Icon
Date Issued: 04/28/06
Changes in Refunds Granted on Use of Undyed Diesel Fuel Used For Unloading Bulk Cargo by Pumping
TIP #06B05-03 PDF Icon
Date Issued: 09/11/06
Florida Fuel Diversion System Changed
TIP #06B05-04 PDF Icon
Date Issued: 12/08/06
Fuel Taxes Adjusted Beginning January 1, 2007
TIP #06B05-05 PDF Icon
Date Issued: 12/08/06
Effective Immediately, Undyed Biodiesel Fuel May Be Mixed with Dyed Diesel By Licensed Wholesalers and Blenders
TIP #06B05-06 PDF Icon
Date Issued: 01/12/2007
A Clarification to Reporting Requirements for Local Government Users and Mass Transit System Providers
 

Gross Receipts Tax on Utility Services

TIP #06B06-01 PDF Icon
Date Issued: 05/15/06
Gross Receipts Tax Index Prices For The Period July 1, 2006, Through June 30, 2007
TIP #06B06-02 PDF Icon
Date Issued: 10/10/06
Gross Receipts Tax for Utility Services Filing Status Changes Beginning January 2007 (Electronic Filing Obligation)
 

Insurance Premium Tax

TIP #05B8-04 PDF Icon
Date Issued: 01/18/06
Insurance Premium Tax Conversion to Integrated Tax System (SUNTAX)
TIP #06B8-01 PDF Icon
Date Issued: 02/15/06
Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing
TIP #06B8-02 PDF Icon
Date Issued: 04/26/06
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - Updated and Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing
TIP #06B8-03 PDF Icon
Date Issued: 10/27/06
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 Situsing
 

Sales and Use Tax

TIP #06ADM-02R PDF Icon
Date Issued: 06/08/06
Revised: 07/06/06
Economic Development Changes
TIP #06A01-01 PDF Icon
Date Issued: 03/17/06
Transient Rental Taxes Rewards Points Programs
TIP #06A01-02 PDF Icon
Date Issued: 06/09/06
Washington County Increases Tourist Development Tax From 2% to 3% beginning July 1, 06
TIP #06A01-03 PDF Icon
Date Issued: 05/01/06
Hurricane Preparedness Sales Tax Holiday - May 21 through June 1, 06
TIP #06A01-04 PDF Icon
Date Issued: 06/09/06
2006 Back to School Sales Tax Holiday - July 22 through July 30, 06
TIP #06A01-05 PDF Icon
Date Issued: 06/16/06
Taylor County to Collection Own Tourist Development Tax effective July 1, 06
TIP #06A01-06 PDF Icon
Date Issued: 06/23/06
Changes to SUT Exemptions on Purchases of Machinery and Equipment
TIP #06A01-07 PDF Icon
Date Issued: 06/23/06
Exemption Extended for Labor, Repair, Maintenance, Sales, And Leases of Certain Aircraft
TIP #06A01-08 PDF Icon
Date Issued: 08/28/06
Effective October 1, 2006, Chapter 2006-201, L.O.F., enacted a number of changes to Chapter 538 that affect secondhand dealers and secondhand goods
TIP #06A01-09 PDF Icon
Date Issued: 06/30/06
Electricity Used for Agricultural Purposes Becomes Exempt from Sales Tax
TIP #06A01-10 PDF Icon
Date Issued: 06/30/06
Sales Tax Refund on Equipment, Machinery, and Other Materials for Renewable Energy Technologies effective July 1, 2006 to July 1, 2010
TIP #06A01-11 PDF Icon
Date Issued: 07/01/06
New Exemption for Certain Advertising Materials Effective July 1, 06
TIP #06A01-12 PDF Icon
Date Issued: 07/01/06
Changes to Sales Tax Exemptions for Semiconductor, Defense, or Space Technology Facilities
TIP #06A01-13 PDF Icon
Date Issued: 07/14/06
Indexed Tax on Asphalt Will Increase to 58 Cents Per Ton for the Period July 1, 2006, Through June 30, 2007
TIP #06A01-14 PDF Icon
Date Issued: 10/06/06
Estimated Sales Tax for Businesses with Multiple Locations Using the Same Taxpayer ID Number
TIP #06A01-15 PDF Icon
Date Issued: 10/20/06
Sales Tax/Solid Waste and Surcharge Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation)
TIP #06A01-16 PDF Icon
Date Issued: 11/17/06
Electronic Filers Will Not Receive 2007 Sales and Use Tax Coupon Books
TIP #06A01-17 PDF Icon
Date Issued: 11/22/06
Use Tax Filers Who Pay Electronically Will Not Receive 2007 Sales and Use Tax Coupon Books
TIP #06A01-18 PDF Icon
Date Issued: 11/22/06
SUT & SW Filing Frequency Changed to Monthly Beginning January 1, 2007
TIP #06A01-19 PDF Icon
Date Issued: 12/04/06
Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #06A01-20 PDF Icon
Date Issued: 11/15/06
Note Posted: 05/21/12
You May Now Elect to Donate Your Collection Allowance to the "Educational Enhancement Trust Fund for Classroom Technology"

NOTE: A new law requires sales and use tax dealers to file and pay tax electronically to receive a collection allowance (Chapter 2012-145, Laws of Florida, Amended Section 212.12, Florida Statutes). See TIP #12A01-03 PDF Icon, issued April 30, 2012, for more information.
TIP #06A01-21 PDF Icon
Date Issued: 08/28/06
Sales Tax Holiday for New Energy-Efficient Products
TIP #06A01-23 PDF Icon
Date Issued: 12/8/06
Gilchrist County Adds 2 Percent Tourist Development Tax Beginning January 1, 2007
TIP #06A01-24 PDF Icon
Date Issued: 12/18/06
Motor Vehicle Sales Tax Rates by State As of December 18, 2006, and Tax Credit Application
 

Severance Tax

TIP #06B07-01R PDF Icon
Date Issued: 03/31/06
Revised: 12/15/06
Solid Mineral Tax Rates for Year 06
TIP #06B07-02 PDF Icon
Date Issued: 05/19/06
Gas & Sulfur Production Tax Rates for 2006-2007
TIP #06B07-03 PDF Icon
Date Issued: 12/15/06
Miami-Date County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2007
 

Unemployment Tax

TIP #0660BB-01 PDF Icon
Date Issued: 11/13/06
Unemployment Tax, Agent Filing Requirement Beginning 2007 (Electronic Filing Obligation)
TIP #0660BB-02 PDF Icon
Date Issued: 11/13/06
Unemployment Tax Filing Requirement Changes Beginning 2007 (Electronic Payment Obligation)