​​​Tax Information Publications 2014

Tax Information Publications (TIPs) are provided for reference and information. 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 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.



TIP Year:   2014 |  2015 |  2016 |  2017 |  2018 |  2019 |  2020 |  2021 |  2022 |  2023 |  2024

Go to TIP Years 1998 - 2013

TIP # and Date Issued

Current Interest Rates

TIP #13ADM-03 PDF Icon
Date Issued: 11/12/13
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2014 through June 30, 2014
TIP #14ADM-01 PDF Icon
Date Issued: 11/17/14
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2015 through June 30, 2015
TIP #14ADM-02 PDF Icon
Date Issued: 05/27/14
Floating Rate of Interest Remains at 7 Percent For the Period July 1, 2014 through December 31, 2014

Administration

TIP #14ADM-03 PDF Icon
Date Issued: 08/15/14
Changes to the Florida Tax Credit Scholarship Program
TIP #14ADM-04 PDF Icon
Date Issued: 08/15/14
Corporate Income Tax and Insurance Premium Tax Underpayment of Estimated Tax
Computation Changes to the Prior Year Exception for Credits for Contributions to Nonprofit Scholarship Funding Organizations
TIP #14ADM-05 PDF Icon
Date Issued: 08/14/14
Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase

Communications Services Tax

TIP #14A19-01 PDF Icon
Date Issued: 11/21/14
Changes in Local Communications Services Tax Rates Effective January 1, 2015
TIP #14A19-03 PDF Icon
Date Issued: 05/22/14
Communications Services Tax Islandia Removed as Taxing Jurisdiction Effective Immediately

Corporate Income Tax

TIP #14C01-01 PDF Icon
Date Issued: 07/23/14
Changes to Florida Corporate Income Tax 2014 Internal Revenue Code

Documentary Stamp Tax

TIP #14B04-01 PDF Icon
Date Issued: 01/13/14
Florida Documentary Stamp Tax Laws Concerning Federal National Mortgage Association (FNMA) and Federal Home Loan Mortgage Company (FHLMC)

Fuel Tax

TIP #14B05-01 PDF Icon
Date Issued: 12/03/14
Fuel Tax Rates Adjusted Beginning January 1, 2015
TIP #14B05-02 PDF Icon
Date Issued: 04/09/14
Natural Gas Fuel Registration Requirements and Exemptions

Gross Receipts Tax on Utility Services

TIP #14B06-01 PDF Icon
Date Issued: 02/10/14
Updated Index Price for Industrial Natural Gas
TIP #14B06-02 PDF Icon
Date Issued: 05/30/14
Gross Receipts Tax Index Prices for the Period July 1, 2014 through June 30, 2015

Insurance Premium Tax

TIP #14B8-01 PDF Icon
Date Issued: 04/23/14
2014 Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes
TIP #14B8-02 PDF Icon
Date Issued: 07/01/14
Changes to Application of Insurance Premium Tax to Bail Bond Premiums and Title Insurance Premiums
TIP #14B8-03 PDF Icon
Date Issued: 10/27/14
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

Intangible Tax

TIP #14C02-01 PDF Icon
Date Issued: 12/31/14
2014 Governmental Leasehold Intangible Tax Valuation Factor Table

Prepaid Wireless E-911 Fee

TIP #14A00-01 PDF Icon
Date Issued: 11/07/14
Retail Dealers to Collect E911 Fee on Sales of Prepaid Wireless Service Beginning January 1, 2015

Reemployment (Unemployment) Tax

TIP #1473B-01 PDF Icon
Date Issued: 08/05/14
Tips for Agents: Problem Free Electronic Filing of Reemployment Tax Quarterly Returns

Sales and Use Tax

TIP #14A01-01 PDF Icon
Date Issued: 02/25/14
Motor Vehicle Sales Tax Rates by State as of December 31, 2013 And Tax Credit Application
TIP #14A01-02 PDF Icon
Date Issued: 06/19/14
Indexed Tax on Asphalt Will Increase to 73 Cents Per Ton for the Period July 1, 2014 through June 30, 2015
TIP #14A01-03 PDF Icon
Date Issued: 05/23/14
2014 Hurricane Preparedness Sales Tax Holiday May 31 through June 8, 2014
TIP #14A01-04 PDF Icon
Date Issued: 07/01/14
2014 Back-to-School Sales Tax Holiday August 1 through August 3, 2014
TIP #14A01-05 PDF Icon
Date Issued: 05/23/14
Youth Bicycle Helmets and Child Restraint Systems and Booster Seats Become Tax Exempt on July 1, 2014
TIP #14A01-06 PDF Icon
Date Issued: 08/08/14
Revised: 09/08/14
2014 Sales Tax Holiday for New Energy Star and WaterSense Products
TIP #14A01-07 PDF Icon
Date Issued: 06/20/14
Decrease in the Tax Rate on Electricity Effective July 1, 2014
TIP #14A01-08 PDF Icon
Date Issued: 09/26/14
New FL Tax Mobile App Allows You to Document Tax-Exempt Sales
TIP #14A01-09 PDF Icon
Date Issued: 06/27/14
Prepaid College Meal Plan Exemption Effective July 1, 2014
TIP #14A01-10 PDF Icon
Date Issued: 11/05/14
Rental Car Surcharge Rate Reduced for Car-Sharing Members Beginning January 1, 2015
TIP #14A01-11 PDF Icon
Date Issued: 12/05/14
Brevard County Adds a 0.5% Discretionary Sales Surtax Beginning January 1, 2015
TIP #14A01-12 PDF Icon
Date Issued: 12/05/14
Charlotte County Discretionary Sales Surtax Continues at 1% Rate
TIP #14A01-13 PDF Icon
Date Issued: 12/05/14
Escambia County Discretionary Sales Surtax Continues at 1.5% Rate
TIP #14A01-14 PDF Icon
Date Issued: 12/08/14
Hernando County 0.5% Discretionary Sales Surtax Expires on December 31, 2014
TIP #14A01-15 PDF Icon
Date Issued: 12/09/14
Seminole County Adds a 1% Discretionary Sales Surtax Beginning January 1, 2015
TIP #14A01-16 PDF Icon
Date Issued: 12/08/14
Highlands County Discretionary Sales Surtax Continues at 1% Rate
TIP #14A01-17 PDF Icon
Date Issued: 12/08/14
Leon County Discretionary Sales Surtax Continues at 1.5% Rate
TIP #14A01-18 PDF Icon
Date Issued: 12/08/14
Monroe County Discretionary Sales Surtax Continues at 1.5% Rate
TIP #14A01-19 PDF Icon
Date Issued: 12/09/14
Orange County Discretionary Sales Surtax Continues at 0.5% Rate
TIP #14A01-20 PDF Icon
Date Issued: 12/09/14
Volusia County Discretionary Sales Surtax Continues at 0.5% Rate
TIP #14A01-21 PDF Icon
Date Issued: 12/05/14
Desoto County Adds a 0.5% Discretionary Sales Surtax and Increases Tourist Development Tax from 2% to 3% Beginning January 1, 2015

Severance Tax

TIP #14B07-01 PDF Icon
Date Issued: 03/28/14
Solid Mineral Tax Rates for Year 2014
TIP #14B07-02 PDF Icon
Date Issued: 05/23/14
Gas & Sulfur Production Tax Rates for 2014-2015
TIP #14B07-03 PDF Icon
Date Issued: 12/05/14
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2015


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