​​​Tax Information Publications 2015

Current Interest Rates

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 #15ADM-01 PDF Icon
Issued: 05/15/15
Floating Rate of Interest Remains at 7 Percent For the P​eriod July 1, 2015 through December 31, 2015
TIP #15ADM-05 PDF Icon
Date Issued: 11/02/15
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2016 through June 30, 2016

Administration

TIP #15ADM-02 PDF Icon
Date Issued: 06/15/15
Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase
TIP #15ADM-03 PDF Icon
Date Issued: 06/25/15
Community Contribution Tax Credit Against Sales and Use Tax, Corporate Income Tax, or Insurance Premium Tax 2015 Legislative Changes
TIP #15ADM-04 PDF Icon
Date Issued: 09/08/15
Florida Enterprise Zone Program 2015 Legislative Changes  

Communications Services Tax

TIP #15A19-01 PDF Icon
Date Issued: 06/24/15
Communications Services Tax Rate Changes
TIP #15A19-02 PDF Icon
Date Issued: 06/24/15
Communications Services Tax Changes to Administration
TIP #15A19-03 PDF Icon
Date Issued: 09/28/15
Changes in Local Communications Services Tax Rates Effective January 1, 2016
TIP #15A19-04 PDF Icon
Date Issued: 11/20/15
Changes in Local Communications Services Tax Rates Effective January 1, 2016
TIP #15A19-05 PDF Icon
Date Issued: 09/28/15
New Taxing Jurisdiction Added To Communications Services Tax Effective January 1, 2016

Corporate Income Tax

TIP #15C01-01 PDF Icon
Date Issued: 02/26/15
Florida Corporate Income Tax Electronic Filing Penalties
TIP #15C01-02 PDF Icon
Date Issued: 03/02/15
Florida Corporate Income/Franchise Tax Research and Development Tax Credit - Applications for Allocation of Credit Beginning March 20, 2015
TIP #15C01-03 PDF Icon
Date Issued: 03/02/15
Florida Corporate Income/Franchise Tax Research and Development Tax Credit - Applications for Allocation of Credit Beginning March 20, 2015
TIP #15C01-04 PDF Icon
Date Issued: 06/12/15
Florida Corporate Income Tax - The Florida Corporate Income Tax Code Requires Additions to Income for First Year Federal Bonus Depreciation and the Expensing of Certain Property Above $128,000 - Retroactive to January 1, 2014
TIP #15C01-05 PDF Icon
Date Issued: 06/26/15
Florida Corporate Income Tax Changes to the Research and Development Tax Credit Program Beginning with Credits Awarded in the 2016 Calendar Year

Fuel Tax

TIP #15B05-01R PDF Icon
Date Issued: 06/30/15
Revised: 09/10/15

Exemption for Aviation Fuel Used by Certain Schools

TIP #15B05-02 PDF Icon
Date Issued: 12/03/15

Fuel Tax Rates Adjusted Beginning January 1, 2016

Gross Receipts Tax on Utility Services

TIP #15B06-01 PDF Icon
Date Issued: 01/07/15
Updated Index Price for Industrial Natural Gas
TIP #15B06-02 PDF Icon
Date Issued: 05/27/15
Gross Receipts Tax Index Prices for the Period July 1, 2015 through June 30, 2016

Insurance Premium Tax

TIP #15B8-01 PDF Icon
Date Issued: 04/10/15
Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes
TIP #15B8-02 PDF Icon
Date Issued: 06/17/15
Florida Guaranty Association Assessment Recoupment No Longer Reportable as Taxable Premiums
TIP #15B8-03 PDF Icon
Date Issued: 10/08/15
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 #15C02-01 PDF Icon
Date Issued: 01/16/15
2015 Governmental Leasehold Intangible Tax Valuation Factor Table

Reemployment (Unemployment) Tax

TIP #1573B-01 PDF Icon
Date Issued: 07/23/15
Reemployment Tax Gross Wages to be Reported

Sales and Use Tax

TIP #15A01-01R3 PDF Icon
Date Issued: 02/06/15
Revised: 10/05/15
Motor Vehicle Sales Tax Rates by State as of December 31, 2014 And Tax Credit Application
TIP #15A01-02 PDF Icon
Date Issued: 02/06/15
Sales Of Animal Foods
TIP #15A01-03 PDF Icon
Date Issued: 06/24/15
Indexed Tax on Asphalt Will Increase to 74 Cents per Ton For the Period July 1, 2015 through June 30, 2016
TIP #15A01-04 PDF Icon
Date Issued: 04/28/15
Putnam County Local Government Infrastructure Surtax Continues at 1% Rate
TIP #15A01-05 PDF Icon
Date Issued: 07/06/15
2015 Back-to-School Sales Tax Holiday
TIP #15A01-06 PDF Icon
Date Issued: 06/26/15
College Textbook Exemption
TIP #15A01-07 PDF Icon
Date Issued: 06/26/15
Sales and Use Tax on Repairs of Boats or Vessels Capped at $60,000
TIP #15A01-08 PDF Icon
Date Issued: 06/26/15
Sales Tax on Admissions and Membership Fees Imposed by Gun Clubs
TIP #15A01-09 PDF Icon
Date Issued: 06/30/15
Aquaculture Products Added to Definition of "Livestock," Now Qualify for Feed Exemption
Note: The toll-free phone number that was originally published on the suggested exemption certificate is no longer in service. An updated phone number is provided.
TIP #15A01-10 PDF Icon
Date Issued: 06/25/15
Exemption for Farm Trailers Weighing 12,000 Pounds or Less
Note: The toll-free phone number that was originally published on the suggested exemption certificate is no longer in service. An updated phone number is provided.
TIP #15A01-11 PDF Icon
Date Issued: 06/25/15
Qualifying Power Farm Equipment Exemption Expanded to Include Replacement Parts, Accessories, Repairs, and Power Farm Equipment Used Through the Storage Phase of Production
Note: The toll-free phone number that was originally published on the suggested exemption certificate is no longer in service. An updated phone number is provided.
TIP #15A01-12R PDF Icon
Date Issued: 06/25/15
Revised: 10/08/15
Food and Drink Fundraisers by School Support Organizations
TIP #15A01-13 PDF Icon
Date Issued: 06/26/15
Clarifications to the Prepaid College Meal Plan Exemption Effective July 1, 2015
TIP #15A01-14 PDF Icon
Date Issued: 06/26/15
Exemption for Motor Vehicles Imported from a Foreign Country by Active Armed Forces Personnel
TIP #15A01-15 PDF Icon
Date Issued: 06/26/15
Sales of Stakes Used to Support Plants During Agricultural Production
Note: The toll-free phone number that was originally published on the suggested exemption certificate is no longer in service. An updated phone number is provided.​
TIP #15A01-16 PDF Icon
Date Issued: 09/10/15
Columbia County Increases Its Tourist Development Tax Rate Beginning October 1, 2015
TIP #15A01-17 PDF Icon
Date Issued: 11/20/15
Hernando County Adds a 0.5% School Capital Outlay Surtax Beginning January 1, 2016
TIP #15A01-18 PDF Icon
Date Issued: 11/20/15
Jackson County School Capital Outlay Surtax Rate Changes January 1, 2016 and July 1, 2016
TIP #15A01-19 PDF Icon
Date Issued: 11/20/15
Lake County Discretionary Sales Surtax Continues at 1% Rate
TIP #15A01-20 PDF Icon
Date Issued: 11/20/15
St. Johns County Adds a 0.5% School Capital Outlay Surtax Beginning January 1, 2016
TIP #15A01-21 PDF Icon
Date Issued: 11/20/15
Walton County 0.5% Discretionary Sales Surtax Expires on December 31, 2015

Severance Tax

TIP #15B07-01 PDF Icon
Date Issued: 03/27/15
Solid Mineral Tax Rates for 2015
TIP #15B07-02 PDF Icon
Date Issued: 05/29/15
Gas and Sulfur Production Tax Rates for 2015-2016
TIP #15B07-03 PDF Icon
Date Issued: 06/19/15
Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning July 1, 2015


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