Tax Information Publications 2018

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 #17ADM-02 PDF Icon
Date Issued: 11/15/17
Floating Rate of Interest Remains at 8 Percent for the Period January 1, 2018 through June 30, 2018
TIP #18ADM-02 PDF Icon
Date Issued: 04/24/18
Floating Rate of Interest Remains at 8 Percent for the Period July 1, 2018 through December 31, 2018
 

Administration

TIP #18ADM-01 PDF Icon
Date Issued: 04/13/18
Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase
TIP #18ADM-03 PDF Icon
Date Issued: 06/22/18
Florida Tax Credit Scholarship Program 2018 Legislative Changes
 

Communications Services Tax

TIP #18A19-01 PDF Icon
Date Issued: 02/28/18
Communications Services Tax - Town of Hastings Removed as a Local Taxing Jurisdiction Effective March 1, 2018
TIP #18A19-02 PDF Icon
Date Issued: 09/21/18
New Taxing Jurisdiction Added to Communications Services Tax Effective January 1, 2019
TIP #18A19-03 PDF Icon
Date Issued: 09/26/18
Change to Local Communications Services Tax Rate Effective January 1, 2019
 

Corporate Income Tax

TIP #18C01-01 PDF Icon
Date Issued: 04/27/18
Section 965, IRC - Transition Tax - Repatriation - Impact on Florida Corporate Income/Franchise Tax Return (Form F-1120)
TIP #18C01-02 PDF Icon
Date Issued: 06/28/18
Florida Corporate Income Tax Adoption of Internal Revenue Code and Tax Credit Changes
 

Fuel Tax

TIP #18B05-01 PDF Icon
Date Issued: 05/09/18
New Fuel Tax Exemption for Terminal Suppliers
TIP #18B05-02 PDF Icon
Date Issued: 05/18/18
Refund of Taxes Paid on Fuel Used for Agricultural Shipments After Hurricane Irma
 

Gross Receipts Tax

TIP #18B06-01 PDF Icon
Date Issued: 05/25/18
Gross Receipts Tax Index Prices for the Period July 1, 2018 through June 30, 2019
TIP #18B06-02 PDF Icon
Date Issued: 10/05/18
Gross Receipts Tax Updated Natural Gas Index Prices for Residential and Commercial Consumers
 

Insurance Premium Tax

TIP #18B8-01 PDF Icon
Date Issued: 10/09/18
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 #18C02-01 PDF Icon
Date Issued: 01/09/18
2018 Governmental Leasehold Intangible Tax Valuation Factor Table
 

Sales and Use Tax

TIP #18A01-01R2 PDF Icon
Date Issued: 01/09/18
Revised: 07/25/18
Motor Vehicle Sales Tax Rates by State as of December 31, 2017
TIP #18A01-02 PDF Icon
Date Issued: 01/12/18
Registration Fees Eliminated Beginning January 1, 2018
TIP #18A01-03 PDF Icon
Date Issued: 01/12/18
Department of Revenue Notice on Vending Machines No Longer Required
TIP #18A01-04 PDF Icon
Date Issued: 04/16/18
Report Highlands County Tourist Development Tax to the Florida Department of Revenue Beginning May 1, 2018
TIP #18A01-05 PDF Icon
Date Issued: 04/25/18
2018 Disaster Preparedness Sales Tax Holiday June 1 through June 7, 2018
TIP #18A01-06 PDF Icon
Date Issued: 05/30/18
New Sales and Use Tax Exemption for Recycling Roll Off Containers
TIP #18A01-07 PDF Icon
Date Issued: 06/27/18
2018 Back-to-School Sales Tax Holiday August 3 through August 5, 2018
TIP #18A01-08 PDF Icon
Date Issued: 05/18/18
Sales Tax Refund for Certain Farm-Related Materials Damaged by Hurricane Irma
TIP #18A01-09 PDF Icon
Date Issued: 05/18/18
Exemption for Equipment Used to Generate Emergency Electricity at Nursing Homes or Assisted Living Facilities
TIP #18A01-10 PDF Icon
Date Issued: 05/30/18
Changes to Sales and Use Tax Exemptions for Aquaculture Businesses
TIP #18A01-11 PDF Icon
Date Issued: 06/19/18
Indexed Tax on Asphalt Increases to 77 Cents Per Ton for the Period July 1, 2018 through June 30, 2019
TIP #18A01-12 PDF Icon
Date Issued: 07/02/18
Report Flagler County Tourist Development Tax to the Flagler County Tax Collector Beginning August 1, 2018
TIP #18A01-13 PDF Icon
Date Issued: 07/02/18
Highlands County Increases Its Tourist Development Tax Rate Beginning August 1, 2018
TIP #18A01-14 PDF Icon
Date Issued: 08/27/18
State Sales Tax Rate for Rental, Lease, or License to Use Real Property Decreases to 5.7% on January 1, 2019
TIP #18A01-15 PDF Icon
Date Issued: 08/27/18
New Florida Sales Tax Credit Scholarship Program - Tax Credits Available October 1, 2018
TIP #18A01-16 PDF Icon
Date Issued: 09/07/18
New Hope Scholarship Program Begins October 1, 2018
TIP #18A01-17 PDF Icon
Date Issued: 10/01/18
Calhoun County School Capital Outlay Surtax Continues at 0.5% Rate
TIP #18A01-18 PDF Icon
Date Issued: 10/01/18
Washington County Adds a 0.5% School Capital Outlay Surtax Beginning January 1, 2019
TIP #18A01-19 PDF Icon
Date Issued: 10/01/18
Bay County School Capital Outlay Surtax Continues at 0.5% Rate
 

Severance Tax

TIP #18B07-01 PDF Icon
Date Issued: 03/20/18
Solid Mineral Tax Rates for Year 2018
TIP #18B07-02 PDF Icon
Date Issued: 05/23/18
Gas and Sulfur Production Tax Rates for 2018-2019