Florida Dept. of Revenue - Tax Information Publications 2005

Tax Information Publications 2005

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 #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
TIP #05ADM-02 Date Issued: 05/26/05	Floating Rate of Interest for Most Taxes and Fees Will Increase to 9 Percent For the Period July 1, 2005, Through December 31, 2005
TIP #05ADM-04 Date Issued: 12/01/05	Floating Rate of Interest for Most Taxes and Fees Will Increase to 10 Percent For the Period January 1, 2006, Through June 30, 2006

Administration

TIP #05ADM-01 Date Issued: 05/09/05	Notification to Organizations Receiving Certain Tax Credits, Refunds, and Distributions Revised May 9, 2005
TIP #05ADM-03 Date Issued: 08/10/05	Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax

Communications Services Tax

TIP #05A19-01 Date Issued: 04/01/05	Address/Jurisdiction Database Change - City of Dania Beach
TIP #05A19-02 Date Issued: 07/01/05	Substitute Communications Systems Repeal of Tax
TIP #05A19-03 Date Issued: 07/25/05	Internet Access Service Charges May Be Excluded from Tax in Certain Circumstances
TIP #05A19-04 Date Issued: 10/11/05	Filing Status Changes Beginning January 2006 (Electronic Filing Obligation)
TIP #05A19-05 Date Issued: 11/22/05	Filing Frequency Changed to Monthly Beginning January 1, 2006
TIP #05A19-06 Date Issued: 09/30/05	Changes in Local Communications Services Tax Rates Effective January 1, 2006
TIP #05A19-07R Date Issued: 11/23/05 Revised: 12/15/2005	Changes in Local Communications Services Tax Rates Effective January 1, 2006
TIP #05A19-08 Date Issued: 12/2/05	Annual Resale Certificate For Communications Services Tax
TIP #05A19-09 Date Issued: 08/23/05	Governmental Entities Proposing to Provide Communications Services
TIP #05A19-10 Date Issued: 09/16/05	Local Communications Services Tax Rate Change Effective November 1, 2005 - City of Bunnell
TIP #05A19-11 Date Issued: 11/23/05	New Taxing Jurisdiction Added to Communications Services Tax Effective January 1, 2006

Corporate Income Tax

TIP #05A01-08 Date Issued: 07/07/05	Changes to the Enterprise Zone Program
TIP #05C01-01 Date Issued: 06/06/05	Florida Corporate Income Tax "Piggybacks" 2005 Internal Revenue Code
TIP #05C01-02 Date Issued: 07/11/05	Refunds of Estimated Corporate Income Tax Payments
TIP #05C1-03 Date Issued: 09/30/05	Payment Status Changes Beginning January 2006 (Electronic Payment Obligation)

Documentary Stamp Tax

TIP #05ADM-03 Date Issued: 08/10/05	Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax
TIP #05B04-01 Date Issued: 12/21/05	Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2006

Estate Tax

TIP #05C3-01 PDF Icon

Date Issued: 07/26/05

Change to Forms DR-312 and DR-301

Fuel Tax

TIP #05B05-01 Date Issued: 06/24/05	Department of Revenue Will Discontinue Mailing a List of Active and Cancelled Fuel Tax Licensees
TIP #05B05-02 Date Issued: 08/31/05	Department of Revenue Temporarily Authorizes the Use of Dyed Diesel Fuel in Highway Vehicles August 26 through September 2, 2005
TIP #05B05-03 Date Issued: 12/28/05	Fuel Taxes Adjusted Beginning January 1, 2006

Gross Receipts Tax on Utility Services

TIP #05B06-01 Date Issued: 06/22/05	Gross Receipts Tax Amnesty
TIP #05B06-02 Date Issued: 10/11/05	Gross Receipts Tax Filing Status Changes Beginning January 2006 (Electronic Filing Obligation)
TIP #05B06-03 Date Issued: 12/21/05	Gross Receipts Tax for Utility Services (Electric or Gas) Filing Frequency Changed to Monthly Beginning January 1, 2006
TIP #05B06-04 Date Issued: 12/20/05	Effective January 1, 2006, Significant Changes in State Tax Law Impact Utilities that Remit Florida Gross Receipts Tax
TIP #05B05-05 Date Issued: 12/21/05	Gross Receipts Tax Index Prices for the Period January 1, 2006, through June 30, 2006

Insurance Premium Tax

TIP #05B8-01 Date Issued: 07/11/05	Insurance Premium Tax 2005 Legislative Changes
TIP #05B8-02 Date Issued: 08/15/05	Insurance Premium Tax State Fire Marshal Surcharge
TIP #06B8-03 Date Issued: 10/28/05	Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - New Electronic Database for Determination of Tax Situs
TIP #05B8-04 Date Issued: 01/18/2006	Insurance Premium Tax Conversion to Integrated Tax System (SUNTAX)

Intangible Tax

TIP #05ADM-03 Date Issued: 08/10/05	Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Personal Property Tax
TIP #05C2-01 Date Issued: 09/30/05	Intangible Personal Property Tax Filing Status Changes Beginning January 2006 (Electronic Filing Obligation)

Sales and Use Tax

TIP #05A01-01 Date Issued: 05/10/05	Hurricane Preparedness Sales Tax Holiday June 1, 2005 through June 12, 2005
TIP #05A01-02 Date Issued: 06/01/05	2005 Sales Tax Holiday July 23, 2005, through July 31, 2005
TIP #05A01-03 Date Issued: 06/15/05	Expansion of the Exemption for Certain Farm Equipment
TIP #05A01-04 Date Issued: 06/23/05	Changes to Titling Law Makes Title Transfers of Two-Rider ATV Off-Highway Vehicles Between Individuals Subject to Sales and Use Tax
TIP #05A01-05 Date Issued: 06/01/05	Solar Energy Systems Sales and Use Tax Exemption No Longer Subject to Repeal
TIP #05A01-06 Date Issued: 06/23/05	Clarification Regarding Waste Tire and Lead-Acid Battery Fees: Sales to Governmental Entities are Not Exempt
TIP #05A01-07 Date Issued: 06/21/05	Indexed Tax on Asphalt Will Increase to 54 Cents Per Ton for The Period July 1, 2005, Through June 30, 2006
TIP #05A01-08 Date Issued: 07/07/05	Changes to the Enterprise Zone Program
TIP #05A01-09 Date Issued: 10/12/05	Estimated Sales Tax For Businesses With Multiple Locations Using The Same Taxpayer Identification Number
TIP #05A01-10 Date Issued: 10/21/05	Sales Tax/Solid Waste and Surcharge Filing Status Changes Beginning January 2006 (Electronic Filing Obligation)
TIP #05A01-11 Date Issued: 11/18/05	Electronic Filers Will Not Receive 2006 Sales and Use Tax Coupon Books
TIP #05A01-12 Date Issued: 11/23/05	Use Tax Filers Who Pay Taxes Electronically Will Not Receive 2006 Sales and Use Tax Coupon Books
TIP #05A01-13 Date Issued: 11/23/05	Filing Frequency Changed to Monthly Beginning January 1, 2006
TIP #05A01-14 Date Issued: 12/05/05	Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #05A01-15 Date Issued: 12/15/05	Motor Vehicle Sales Tax Rates by State As of December 15, 2005, and Tax Credit Application
TIP #05A01-16 Date Issued: 11/21/05	Department of Revenue Will Begin Collecting Citrus County Tourist Development Tax
TIP #05A01-17 Date Issued: 11/30/05	Red Cross Client Assistance Cards and FEMA Assistance Cards
TIP #05A01-18 Date Issued: 12/05/05	Taylor County Increases Tourist Development Tax From Two Percent to Three Percent Beginning January 1, 2006

Severance Tax

TIP #05B07-01 Date Issued: 03/30/05	Solid Mineral Tax Rates for Year 2005
TIP #05B07-02 Date Issued: 05/26/05	Gas & Sulfur Production Tax Rates for 2005-2006
TIP #05B07-03 Date Issued: 12/05/05	Miami-Dade County Lake Belt Mitigation Fee Rate Increases Beginning January 1, 2006