​​​Tax Information Publications 2015

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 #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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