Florida Dept. of Revenue - Tax Information Publications 2004

Tax Information Publications 2004

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

Current Interest Rates

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 #04ADM-01 Date Issued: 06/11/04	Floating Rate of Interest for Most Taxes and Fees Remains 8 Percent For the Period July 1, 2004, Through December 31, 2004
TIP #04ADM-02 Date Issued: 11/19/04	Floating Rate of Interest for Most Taxes and Fees Remains 8 Percent For the Period January 1, 2005, Through June 30, 2005

Communications Services Tax

TIP #04A19-01 Date Issued: 02/06/04	Time Limit For Seeking a Credit or Refund of Communications Services Tax Remitted on a Bad Debt Account
TIP #04A19-02 Date Issued: 03/25/04	Electronic Filers Will No Longer Receive Communications Services Tax Returns (Form DR-700016)
TIP #04A19-03 Date Issued: 04/30/04	Local Communications Services Tax Rate Change Effective June 1, 2004 - Palm Beach County
TIP #04A19-04 Date Issued: 08/06/04	Local Communications Services Tax Rate Change Effective October 1, 2004 - City of Oviedo
TIP #04A19-05 Date Issued: 09/01/04	Local Communications Services Tax Rate Change Effective November 1, 2004 - Alachua County
TIP #04A19-06 Date Issued: 10/12/04	Communications Services Tax Filing Status Changes Beginning January 2005 (Electronic Filing Obligation)
TIP #04A19-07 Date Issued: 11/24/04	Communications Services Tax Filing Frequency Changed To Monthly Beginning January 1, 2005
TIP #04A19-08 Date Issued: 09/30/04	Changes in Local Communications Services Tax Rates Effective January 1, 2005
TIP #04A19-09 Date Issued: 11/19/04	Changes In Local Communications Services Tax Rates Effective January 1, 2005
TIP #04A19-10 Date Issued: 12/03/04	Annual Resale Certificate for Communications Services Tax
TIP #04A19-11 Date Issued: 09/29/04	Local Communications Services Tax Rate Change Effective November 1, 2004 - City of Bunnell

Corporate Income Tax

TIP #04B8-01 Date Issued: 01/15/04	Florida Life and Health Insurance Guaranty Association (FLAHIGA) Refunds and Re-assessments that Result in Refunds
TIP #04C01-01 Date Issued: 01/27/04	Corporate Income Tax Federal Bonus Depreciation
TIP #04C01-02 Date Issued: 06/11/04	Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations
TIP #04C01-03 Date Issued: 06/11/04	Corporate Income Tax "Piggybacks" 2004 Internal Revenue Code Federal Bonus Depreciation
TIP #04C01-04 Date Issued: 09/30/04	Corporate Income Tax Payment Status Changes Beginning January 2005 (Electronic Payment Obligation)

Documentary Stamp Tax

TIP #04B04-01 Date Issued: 01/15/04	Documentary Stamp Tax Filing Status Changed to Monthly Beginning January 1, 2004
TIP #04B04-02 Date Issued: 01/15/04	Documentary Stamp Tax Filing Status Changed to Quarterly Beginning January 1, 2004
TIP #04B04-03 Date Issued: 01/15/04	Documentary Stamp Tax Filing Status Changed to Semiannual Beginning January 1, 2004
TIP #04B04-04 Date Issued: 01/15/04	Documentary Stamp Tax Filing Status Changed to Annual Beginning January 1, 2004
TIP #04B04-05 Date Issued: 12/29/04	Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2005

Fuel Tax

TIP #04B05-01 Date Issued: 07/07/04	Retailers - The Florida Motor Fuel Tax Relief Act of 2004 will begin at 12:01 a.m. August 1, 2004 and end at midnight August 31, 2004
TIP #04B05-02 Date Issued: 07/07/04	Terminal Suppliers - The Florida Motor Fuel Tax Relief Act of 2004 will begin at 12:01 a.m. August 1, 2004 and end at midnight August 31, 2004
TIP #04B05-03 Date Issued: 07/07/04	Wholesalers & Importers - The Florida Motor Fuel Tax Relief Act of 2004 will begin at 12:01 a.m. August 1, 2004 and end at midnight August 31, 2004
TIP #04B05-04 Date Issued: 07/07/04	Local Governments/Mass Transits - The Florida Motor Fuel Tax Relief Act of 2004 will begin at 12:01 a.m. August 1, 2004 and end at midnight August 31, 2004
TIP #04B5-05 Date Issued: 09/14/04	Department of Revenue Temporarily Authorizes the Use of Dyed Diesel Fuel in Highway Vehicles September 2 through September 15, 2004
TIP #04B05-06 Date Issued: 12/20/04	Fuel Taxes Adjusted Beginning January 1, 2005

Gross Receipts Tax on Utility Services

TIP #04B06-01 Date Issued: 01/15/04	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Monthly Beginning January 1, 2004
TIP #04B06-02 Date Issued: 01/15/04	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Quarterly Beginning January 1, 2004
TIP #04B06-03 Date Issued: 01/15/04	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Semiannual Beginning January 1, 2004
TIP #04B06-04 Date Issued: 01/15/04	Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Annual Beginning January 1, 2004
TIP #04B06-05 Date Issued: 10/12/04	Gross Receipts Tax Filing Status Changes Beginning January 2005 (Electronic Filing Obligation)

Insurance Premium Tax

TIP #04B8-01 Date Issued: 01/15/04	Florida Life and Health Insurance Guaranty Association (FLAHIGA) Refunds and Re-assessments that Result in Refunds
TIP #04B8-002 Date Issued: 10/08/04	Insurance Premium Tax Salary Credit

Intangible Tax

TIP #04C02-01 Date Issued: 03/15/04	Exemptions For Intangible Tax Have Been Increased
TIP #04C02-02 Date Issued: 09/27/04	Intangible Personal Property Tax Filing Status Changes Beginning January 2005 (Electronic Filing Obligation)

Sales and Use Tax

TIP #04A01-01 Date Issued: 02/09/04	Flagler County Increases Tourist Development Tax From Two Percent to Three Percent Beginning March 1, 2004
TIP #04A01-02 Date Issued: 02/27/04	Notice to Out-Of-State Dealers Who Collect Rental Car Surcharge
TIP #04A01-03 Date Issued: 04/19/04	Change to Certified Listing of Solar Energy Systems and Components Solar Photovoltaic-Powered Attic Fan Ventilation System Added
TIP #04A01-05 Date Issued: 06/10/04	2004 Sales Tax Holiday
TIP #04A01-06 Date Issued: 06/17/04	Indexed Tax on Asphalt Remains at 50 Cents Per Ton for the Period July 1, 2004, Through June 30, 2005
TIP #04A01-07 Date Issued: 07/22/04	Jackson County Increases Tourist Development Tax from Two Percent to four Percent Beginning August 1, 2004
TIP #04A1-08 Date Issued: 08/06/04 Updated: 07/15/11	Florida Taxes on Sales and Leases to Foreign Diplomats and Consular Employees See TIP #11A01-05 for updated information.
TIP #04A01-09 Date Issued: 10/13/04	Estimated Sales Tax For Businesses With Multiple Locations Using the Same Taxpayer Identification Number
TIP #04A01-10 Date Issued: 10/18/04	Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2005 (Electronic Filing Obligation)
TIP #04A1-11 Date Issued: 11/12/04	Electronic Fliers Will Not Receive 2005 Sales and Use Tax Coupon Books
TIP #04A01-12 Date Issued: 11/24/04	Filing Frequency Changed To Monthly Beginning January 1, 2005
TIP #04A01-13 Date Issued: 12/07/04	Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #04A01-14 Date Issued: 12/01/04	Motor Vehicle Sales Tax Rates by State As of December 1, 2004, and Tax Credit Application
TIP #04A01-15 Date Issued: 11/12/04	Use Tax Filers Who Pay Taxes Electronically Will Not Receive 2005 Sales And Use Tax Coupon Books
TIP #04A01-16 Date Issued: 12/09/04	Marion County Adds 2 Percent Tourist Development Tax Beginning January 1, 2005
TIP #04A01-17 Date Issued: 12/21/04	Franklin County Adds 2 Percent Tourist Development Tax Beginning January 1, 2005
TIP #04A01-18 Date Issued: 12/21/04	Holmes County Adds 2 Percent Tourist Development Tax Beginning January 1, 2005
TIP #04A01-19 Date Issued: 12/21/04	Sumter County Adds 2 Percent Tourist Development Tax Beginning January 1, 2005

Severance Tax

TIP #04B07-01 Date Issued: 03/31/04	Solid Mineral Tax Rates for Year 2004
TIP #04B07-02 Date Issued: 05/28/04	Gas & Sulfur Production Tax Rates for 2004-2005
TIP #04B07-03 Date Issued: 12/02/04	Miami-Dade County Lake Belt Mitigation Fee Increases Beginning January 1, 2005