Florida Dept. of Revenue - Tax Information Publications 2003

Tax Information Publications 2003

The Tax Information Publications (TIPs) are provided for reference. 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 the Department's Taxpayer Assistance 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 #03A01-05 PDF Icon

Date Issued: 07/20/03

Tax amnesty applies to tax, penalty, and interest that were due on or before June 30, 2003

Current Interest Rates

TIP #02ADM-03 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 #03ADM-01R Date Issued: 06/25/03 Revised: 07/15/03	Floating Rate of Interest for Certain Taxes and Fees is Lowered to 4 Percent for the Period July 1, 2003, Through October 31, 2003
TIP #03ADM-02 Date Issued: 11/10/03	Floating Rate of Interest for Certain Taxes and Fees, Including Corporate Income/Franchise and Emergency Excise Taxes, Increases from 4 to 8 Percent for the Period November 1, 2003 Through December 31, 2003
TIP #03ADM-03 Date Issued: 12/05/03	Floating Rate of Interest for Most Taxes and Fees Remains 8 Percent for the Period January 1, 2004, Through June 30, 2004
TIP #02C01-04 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
TIP #03C01-02R Date Issued: 06/25/03 Revised: 07/15/03	Corporate Income/Franchise and Emergency Excise Taxes Interest Rate is Lowered to 4 Percent for the Period July 1, 2003, Through October 31, 2003

Communications Services Tax

TIP #03A19-01 Date Issued: 01/24/03	Local Communications Services Tax Rate Change Effective March 1, 2003 - Coconut Creek
TIP #03A19-02 Date Issued: 04/01/03	Local Communications Services Tax Rate Changes (Bay County) Effective June 1, 2003
TIP #03A19-03 Date Issued: 04/01/03	Local Communications Services Tax rate Change Effective June 1, 2003 - Waleka
TIP #03A19-04 Date Issued: 04/01/03	Local Communications Services Tax Rate Change Effective June 1, 2003 - Palm Beach County
TIP #03A19-05 Date Issued: 05/23/03	Notice of the Address/Jurisdiction Database's Compliance with the Federal Mobile Telecommunications Sourcing Act
TIP #03A19-06 Date Issued: 07/01/03	Communications Services Tax Filing Status Changed Beginning July 1, 2003
TIP #03A19-07 Date Issued: 07/24/03	Purchases By Homes For The Aged Are No Longer Subject To Communications Services Tax
TIP #03A19-08 Date Issued: 09/03/03	Local Communications Services Tax Rate Change Effective October 1, 2003 - Oviedo
TIP #03A19-09 Date Issued: 10/10/03	Communications Services Tax Filing Status Changes Beginning January 2004 (Electronic Filing Obligation)
TIP #03A19-10 Date Issued: 09/03/03	Local Communications Services Tax Rate Change Effective October 1, 2003 - Greenacres
TIP #03A19-11 Date Issued: 09/03/03	Local Communications Services Tax Rate Change Effective November 1, 2003 - Gainesville
TIP #03A19-12 Date Issued: 09/03/03	Local Communications Services Tax Rate Change Effective December 1, 2003 - Lakeland
TIP #03A19-13 Date Issued: 09/15/03	Local Communications Services Tax Rate Change Effective November 1, 2003 - Alachua County
TIP #03A19-14 Date Issued: 11/24/03	New Taxing Jurisdictions Added to Communications Services Tax Effective January 1, 2004
TIP #03A19-15 Date Issued: 11/24/03	Changes in Local Communications Services Tax Rates Effective January 1, 2004

Corporate Income Tax

TIP #02C01-04 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
TIP #03C01-01 Date Issued: 01/09/03	Corporate Income Tax Interest on Additional Tax Due as a Result of Changes to The Federal Return
TIP #03C01-02R Date Issued: 06/25/03 Revised: 07/15/03	Corporate Income/Franchise and Emergency Excise Taxes Interest Rate is Lowered to 4 Percent for the Period July 1, 2003, Through October 31, 2003
TIP #03C01-03 Date Issued: 07/10/03	Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations
TIP #03C01-04 Date Issued: 10/10/03	Corporate Income Tax - Payment Status Changes Beginning January 2004 (ELECTRONIC PAYMENT OBLIGATION)
TIP #03C01-05 Date Issued: 12/08/03	Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations

Documentary Stamp Tax

TIP #03B04-01 Date Issued: 01/09/03	Documentary Stamp Tax Filing Status Changed to Monthly Beginning January 1, 2003
TIP #03B04-02 Date Issued: 01/09/03	Documentary Stamp Tax Filing Status Changed to Quarterly Beginning January 1, 2003
TIP #03B04-03 Date Issued: 01/09/03	Documentary Stamp Tax Filing Status Changed to Semi-Annual Beginning January 1, 2003
TIP #03B04-04 Date Issued: 01/09/03	Documentary Stamp Tax Filing Status Changed To Annual Beginning January 1, 2003

Fuel Tax

TIP #03B05-01 Date Issued: 06/30/03	Effective July 1, 2003, the Department of Revenue will administer sales of biodiesel fuel in the same manner as the Department currently administers sales of diesel fuel
TIP #03B05-02 Date Issued: 06/30/03	Effective July 1, 2003, the Department of Revenue will change the administration procedures applied to fuel destined for sale outside the state that is diverted for sale in Florida
TIP #03B05-03 Date Issued: 12/08/03	Fuel Taxes Adjusted Beginning January 1, 2004

Gross Receipts Tax on Utility Services

TIP #03B06-01 Date Issued:01/17/03	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Monthly Beginning January 1, 2003
TIP #03B06-02 Date Issued:02/13/03	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Quarterly Beginning January 1, 2003
TIP #03B06-03 Date Issued:02/13/03	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Semi-Annual Beginning January 1, 2003
TIP #03B06-04 Date Issued:02/13/03	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Annual Beginning January 1, 2003
TIP #03B06-05 Date Issued:07/28/03	Exclusion From Gross Receipts Tax On Natural Gas For Resale Or For Use In The Generation Of Electricity Has Been Expanded To Include Sales Of Manufactured Gas

Intangible Tax

TIP #03C02-01 PDF Icon

Date Issued: 09/24/03

Filing Status Changes Beginning January 2004 (Electronic Filing Obligation)

Sales and Use Tax

TIP #03A01-01 Date Issued: 01/22/03	New Law Allows Taxpayers to Use Sampling Methods To Determine the Amount of a Sales and Use Tax Refund or Deficiency
TIP #03A01-02 Date Issued: 04/24/03	Bay County Half-Cent Infrastructure Sales Surtax
TIP #03A01-03 Date Issued: 05/20/03	Flooring Contractors and Dealers Application of Sales and Use Tax Sales and Installation
TIP #03A01-04 Date Issued: 04/21/03	Jefferson County 7 Percent Sales Tax Rate Remains In Effect
TIP #03A01-06 Date Issued: 06/18/03	Indexed Tax on Asphalt Increases to 50 Cents Per Ton for the Period July 1, 2003, Through June 30, 2004
TIP #03A01-07 Date Issued: 11/12/03	Estimated Sales Tax For Businesses With Multiple Locations Using the Same Taxpayer Identification Number
TIP #03A01-08 Date Issued: 10/15/03	Notice To Dealers Who Collect Rental Car Surcharge
TIP #03A01-09 Date Issued: 10/17/03	Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2004 (Electronic Filing Obligation)
TIP #03A01-10 Date Issued: 10/17/03	Solid Waste and Surcharge/Sales Tax Filing Status Changes Beginning January 2004 (Electronic Filing Obligation)
TIP #03A01-11 Date Issued: 10/06/03	Motor Vehicle Sales Tax Rates by State As Of October 1, 2003, and Tax Credit Application
TIP #03A01-12 Date Issued: 10/24/03	Time for Seeking a Credit or Refund of Sales Tax Remitted on a Bad Debt Account
TIP #03A01-13 Date Issued: 12/03/03	Electronic Filers Will Not Receive 2004 Sales and Use Tax Coupon Booklets
TIP #03A01-14 Date Issued: 12/08/03	Certificates of Registration for Inactive Accounts
TIP #03A01-15 Date Issued: 11/17/03	Sales Tax Filing Changed to Monthly Beginning January 1, 2004
TIP #03A01-16 Date Issued: 12/08/03	Notice to Semiannual & Annual Sales Tax Filers
TIP #03A01-17 Date Issued: 10/31/03	Carpet, Rug, Furniture, and Upholstery Cleaning When Protector or Deodorizer is Applied is Taxable
TIP #03A01-18 Date Issued: 11/05/03 Updated: 12/03/03	Notice To Motor Vehicle Dealers Regarding Sales And Leases To Foreign Diplomats and Consular Employees See TIP #11A01-05 for updated information
TIP #03A01-19 Date Issued: 12/03/03	Notice to Solid Waste and Surcharge Taxpayers
TIP #03A01-20 Date Issued: 12/17/03	Coupons, Discounts, Rebates, Free Merchandise, And Other Promotional Gifts
TIP #03A01-21 Date Issued: 12/31/03	Building Contractors - Application of Discretionary Sales Surtax for fabrication and construction projects

Severance Tax

TIP #03B07-01 Date Issued: 03/31/03	Solid Mineral Tax Rates for Year 2003
TIP #03B07-02 Date Issued: 06/02/03	Gas & Sulfur Production Tax Rates for 2003-2004
TIP #03B07-03 Date Issued: 12/05/03	Miami-Dade County Lake Belt Mitigation Fee Increases Beginning January 1, 2004