Tax Information Publications 2010

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

 

Tax Amnesty

TIP #10ADM-02 PDF Icon
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 PDF Icon
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 PDF Icon
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 PDF Icon
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 PDF Icon
Date Issued: 06/29/10
New Fee Imposed Under New Red Light Camera Safety Program Effective July 1, 2010
TIP #10ADM-05 PDF Icon
Date Issued: 12/21/10
Florida Tax Credit Scholarship Program Tax Credit Cap Amount Will Increase
 

Communications Services Tax

TIP #10A19-01 PDF Icon
Date Issued: 02/04/10
Notice of Public Hearing North Florida Broadband Authority (NFBA) Has Proposed Providing Communications Services
TIP #10A19-02 PDF Icon
Date Issued: 05/12/10
Notice of Public Hearing City of Dunnellon has Proposed Providing Communications Services
TIP #10A19-03 PDF Icon
Date Issued: 06/23/10
Sales of Communications Services to Transient Public Lodging Establishments
TIP #10A19-04 PDF Icon
Date Issued: 06/25/10
Communications Services Tax - Changes to Reporting Credits for Bad Debts
TIP #10A19-05 PDF Icon
Date Issued: 06/25/10
Communications Services Tax - Changes to State and Gross Receipts Tax Rates Effective August 1, 2010
TIP #10A19-06R PDF Icon
Date Issued: 09/26/10
REVISED: 11/09/10
Changes in Local Communications Services Tax Rates Effective January 1, 2011
TIP #10A19-07 PDF Icon
Date Issued: 11/22/10
Changes in Local Communications Services Tax Rates Effective January 1, 2011
TIP #10A19-08 PDF Icon
Date Issued: 10/21/10
Exempt Purchases of Communications Services Used to Provide Internet Access
 

Corporate Income Tax

TIP #10C01-01 PDF Icon
Date Issued: 06/08/10
Florida Corporate Income Tax "Piggybacks" 2010 Internal Revenue Code
 

Documentary Stamp Tax

TIP #10B04-01 PDF Icon
Date Issued: 06/17/10
Documentary Stamp Tax - Short Sales
 

Fuel Tax

TIP #10B05-01 PDF Icon
Date Issued: 06/21/10
Biodiesel Manufactured by Secondary Schools
TIP #10B05-02 PDF Icon
Date Issued: 11/24/10
Fuel Taxes Adjusted Beginning January 1, 2011
 

Gross Receipts Tax on Utility Services

TIP #10B06-01 PDF Icon
Date Issued: 03/30/10
Updated Index Price for Industrial Consumers
TIP #10B06-02 PDF Icon
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 PDF Icon
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 PDF Icon
Date Issued: 06/17/10
Revised: 06/28/10
Florida Guaranty Association Regular Assessment Recoupment Reportable as Taxable Premiums
TIP #10B8-03 PDF Icon
Date Issued: 07/29/10
Fraternal Benefit Societies: Pay $250 Annual Filing Fees to the Department of Financial Services
TIP #10B8-04 PDF Icon
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 PDF Icon
Date Issued: 12/07/10
REVISED: 04/21/11
Certified Capital Company Investment Credit (CAPCO) Repealed
 

Sales and Use Tax

TIP #10A01-01 PDF Icon
Date Issued: 01/22/10
Motor Vehicle Sales Tax Rates by State as of December 31, 2009 And Tax Credit Application
TIP #10A01-02 PDF Icon
Date Issued: 02/19/10
Columbia County Increases Tourist Development Tax From Two Percent to Three Percent Beginning April 1, 2010
TIP #10A01-03 PDF Icon
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 PDF Icon
Date Issued: 06/15/10
2010 Sales Tax Holiday August 13 through August 15, 2010
TIP #10A01-05 PDF Icon
Date Issued: 06/15/10
Operators Must Change Vending Machine Notice
TIP #10A01-06 PDF Icon
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 PDF Icon
Date Issued: 06/22/10
Sales and Use Tax on Boats or Vessels Capped at $18,000
TIP #10A01-08 PDF Icon
Date Issued: 06/29/10
Entertainment Industry Financial Incentive Program
TIP #10A01-09 PDF Icon
Date Issued: 06/29/10
Manufacturing and Spaceport Investment Incentive Program
TIP #10A01-10 PDF Icon
Date Issued: 06/29/10
Changes to Enterprise Zone Building Materials Incentive
TIP #10A01-11R PDF Icon
Date Issued: 06/29/10
Revised: 07/16/10
Aircraft
TIP #10A01-12 PDF Icon
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 PDF Icon
Date Issued: 07/30/10
Guidelines for Collecting Sales Tax on Purchases of Motor Vehicles by Residents of Another State
TIP #10A01-14 PDF Icon
Date Issued: 10/06/10
Estimated Sales Tax Requirements
TIP #10A01-15 PDF Icon
Date Issued: 11/19/10
Sales and Use Tax Electronic Filers Will Not Receive 2011 Sales and Use Tax Coupon Books
TIP #10A01-16 PDF Icon
Date Issued: 11/17/10
Monthly Tax Return Filing and Payment Requirement 2011
TIP #10A01-17 PDF Icon
Date Issued: 11/30/10
Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #10A01-18 PDF Icon
Date Issued: 08/16/10
Public Works Contracts – New Requirement for a Certificate of Entitlement
TIP #10A01-19 PDF Icon
Date Issued: 11/19/10
Dixie County Adds 2 Percent Tourist Development Tax Beginning January 1, 2011
TIP #10A01-20 PDF Icon
Date Issued: 11/19/10
DeSoto County Adds 2 Percent Tourist Development Tax Beginning January 1, 2011
TIP #10A01-21 PDF Icon
Date Issued: 11/24/10
Flagler County Increases Tourist Development Tax from 3 Percent to 4 Percent Beginning December 1, 2010
TIP #10A01-22 PDF Icon
Date Issued: 12/21/10
Sales of Bakery Products
TIP #10A01-23 PDF Icon
Date Issued: 12/24/10
Palm Beach County One-Half Percent (.5%) School Capital Outlay Surtax Expires on December 31, 2010
TIP #10A01-24 PDF Icon
Date Issued: 12/24/10
Alachua County One-Half Percent (.5%) Infrastructure Surtax Expires on December 31, 2010
TIP #10A01-25 PDF Icon
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 PDF Icon
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 PDF Icon
Date Issued: 12/30/10
Public Works Contracts - New Requirement for a Certificate of Entitlement
 

Severance Tax

TIP #10B07-01 PDF Icon
Date Issued: 03/30/10
Solid Mineral Tax Rates for Year 2010
TIP #10B07-02 PDF Icon
Date Issued: 05/20/10
Gas & Sulfur Production Tax Rates for 2010-2011
TIP #10B07-03 PDF Icon
Date Issued: 06/16/10
Phosphate Rock Severance Tax Rate Change
TIP #10B07-04 PDF Icon
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 PDF Icon
Date Issued: 03/09/10
Unemployment Tax Changes to Rate Calculation and Taxable Wage Base
TIP #1060BB-02 PDF Icon
Date Issued: 04/21/10
Employers Cannot Deduct or Withhold Unemployment Tax from Employees
TIP #1060BB-03 PDF Icon
Date Issued: 06/22/10
Unemployment Tax
TIP #1060BB-04 PDF Icon
Date Issued: 12/15/10
Unemployment Tax - Taxable Wage Base