Florida Dept. of Revenue - Tax Information Publications 2009

Tax Information Publications 2009

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 #08ADM-02 Date Issued: 12/01/08	Floating Rate of Interest for Most Taxes and Fees Will Decrease to 9 Percent For the Period January 1, 2009, Through June 30, 2009
TIP #09ADM-01 Date Issued: 06/01/09	Floating Rate of Interest for Most Taxes and Fees Will Decrease to 8 Percent For the Period July 1, 2009, Through December 31, 2009
TIP #09ADM-03 Date Issued: 12/01/09	Floating Rate of Interest for Most Taxes and Fees Will Decrease to 7 Percent For the Period January 1, 2010, Through June 30, 2010

Administrative

TIP #09ADM-02 PDF Icon

Date Issued: 06/11/09

Administrative Collection Processing Fee Beginning September 1, 2009

Communications Services Tax

TIP #09A19-01 Date Issued: 04/15/09	Local Communications Services Tax Rate Change Effective June 1, 2009 - City of Port St. Lucie
TIP #09A19-02 Date Issued: 09/21/09	Changes in Local Communications Services Tax Rates Effective January 1, 2010
TIP #09A19-03 Date Issued: 11/18/09	Changes in Local Communications Services Tax Rates Effective January 1, 2010
TIP #09A19-04 Date Issued: 10/03/09	Communications Services Tax (CST) Address/Jurisdiction Database

Corporate Income Tax

TIP #09C01-01 Date Issued: 03/17/09	Florida Corporate Income Tax Economic Stimulus Act of 2008 - Florida Additions and Subtractions for Bonus Depreciation and Section 179 Expense
TIP #09C01-02 Date Issued: 06/12/09	Corporate Income Tax and Insurance Premium Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations, Sections (s.) 220.187 and 624.51055, Florida Statutes (F.S.) Changes Effective July 1, 2009
TIP #09C01-03 Date Issued: 07/08/09	2009 Internal Revenue Code Piggyback Florida Adjustments for Special 50% Bonus Depreciation, Section 179 Expense, and Deferred Cancellation of Indebtedness Income

Fuel Tax

TIP #09B05-01R Date Issued: 06/29/09 REVISED: 08/17/09	Reporting and Paying Tax on Fuel Grade Ethanol Revised
TIP #09B05-02 Date Issued: 11/06/09	Fuel Taxes Adjusted Beginning January 1, 2010

Gross Receipts Tax on Utility Services

TIP #09B06-01 PDF Icon

Date Issued: 05/20/09

Gross Receipts Tax Index Prices for the Period July 1, 2009, Through June 30, 2010

Insurance Premium Tax

TIP #09B8-01 Date Issued: 02/27/09	Prepaid Limited Health Service Organizations $200 Annual Filing Fees Section 636.057, Florida Statutes
TIP #09B8-02 Date Issued: 04/13/09	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
TIP #09B8-03 Date Issued: 10/09/09	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
TIP #09C01-02 Date Issued: 06/12/09	Corporate Income Tax and Insurance Premium Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations, Sections (s.) 220.187 and 624.51055, Florida Statutes (F.S.) Changes Effective July 1, 2009

Sales and Use Tax

TIP #09A01-01 Date Issued: 01/30/09	Motor Vehicle Sales Tax Rates by State as of January 30, 2009, and Tax Credit Application
TIP #09A01-02 Date Issued: 06/12/09	Indexed Tax on Asphalt Will Increase to 67 Cents Per Ton For The Period July 1, 2009, Through June 30, 2010
TIP #09A01-03 Date Issued: 06/18/09	Changes Affecting Convention Halls, Exhibition Halls, Auditoriums, Stadiums, Theaters, Arenas, Civic Centers, Performing Arts Centers, or Publicly-Owned Recreational Facilities
TIP #09A01-04 Date Issued: 06/18/09	Florida Tax Statutes Clarified to Address Timeshare Exchanges
TIP #09A01-05 Date Issued: 06/24/09	Exemption Extended for Large Boats Sold to Nonresidents
TIP #09A01-06 Date Issued: 07/27/09	Mail-in Secondhand Precious Metals Dealers and Other Chapter 538, Florida Statutes, Changes in Law
TIP #09A01-07 Date Issued: 10/07/09	Estimated Sales Tax Requirements
TIP #09A01-08 Date Issued: 11/20/09	Sales and Use Tax Electronic Filers Will Not Receive 2010 Sales and Use Tax Coupon Books
TIP #09A01-09 Date Issued: 11/18/09	Monthly Tax Return Filing and Payment Requirement 2010
TIP #09A01-10 Date Issued: 12/01/09	Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #09A01-11 Date Issued: 07/16/09	Car Allowance and Rebate System - Consumer Assistance to Recycle and Save Act of 2009
TIP #09A01-12 Date Issued: 08/28/09	Department of Revenue will Begin Collecting Wakulla County Tourist Development Tax
TIP #09A01-13 Date Issued: 12/01/09	Marion County Half-Cent School Capital Outlay Surtax Will Expire on December 31, 2009

Severance Tax

TIP #09B07-01 Date Issued: 04/15/09	Solid Mineral Tax Rates for Year 2009
TIP #09B07-02 Date Issued: 05/18/09	Gas & Sulfur Production Tax Rates for 2009-2010
TIP #09B07-03R Date Issued: 06/18/09 Revised: 08/6/09	Tertiary Oil Severance Tax
TIP #09B07-04 Date Issued: 12/04/09	Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2010