Tax Information Publications 2002

 

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This TIP has been replaced by TIP #05ADM-01 PDF Icon, issued May 9, 2005, to reflect an increase in the Florida Single Audit Act audit threshold amount from $300,000 to $500,000, per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