Tax Information Publications

Current Interest Rates

TIP #16ADM-03 PDF Icon
Date Issued: 11/10/16
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2017 through June 30, 2017
TIP #17ADM-01 PDF Icon
Date Issued: 05/08/17
Floating Rate of Interest Is 8 Percent For the Period July 1, 2017 through December 31, 2017
TIP #17ADM-02 PDF Icon
Date Issued: 11/15/17
Floating Rate of Interest Remains at 8 Percent for the Period January 1, 2018 through June 30, 2018

Communications Services Tax

TIP #17A19-01 PDF Icon
Date Issued: 09/20/17
New Taxing Jurisdiction Added to Communications Services Tax Effective January 1, 2018

Corporate Income Tax

TIP #17C01-01 PDF Icon
Date Issued: 02/23/17
Florida Corporate Income/Franchise Tax Research and Development Tax Credit - Applications for Allocation of Credit Open March 20 - 26, 2017
TIP #17C01-02 PDF Icon
Date Issued: 08/16/17
Florida Corporate Income Tax - Extension of Time - Calendar Year Ends; June 30 Installment Due Dates; Adoption of the Internal Revenue Code; and Tax Credit

Estate Tax

TIP #17C03-01 PDF Icon
Date Issued: 11/03/17
Changes to Decedent's Estate Information Requirements

Fuel Tax

TIP #17B05-01 PDF Icon
Date Issued: 09/15/17
Elimination of Motor and Other Fuel Tax Application and Renewal License Fees, and Refund Processing Fees
TIP #17B05-02R PDF Icon
Date Issued: 09/14/17
Revised: 09/28/17
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period
TIP #17B05-03 PDF Icon
Date Issued: 11/14/17
Fuel Tax Rates Adjusted Beginning January 1, 2018

Gross Receipts Tax

TIP #17B06-01 PDF Icon
Date Issued: 05/26/17
Gross Receipts Tax Index Prices for the Period July 1, 2017 through June 30, 2018

Insurance Premium Tax

TIP #17B8-01 PDF Icon
Date Issued: 04/06/17
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 #17B8-02 PDF Icon
Date Issued: 10/20/17
Reduction to Title Insurance Premiums Becomes Permanent
TIP #17B8-03 PDF Icon
Date Issued: 10/09/17
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 #17C02-01 PDF Icon
Date Issued: 01/06/17
2017 Governmental Leasehold Intangible Tax Valuation Factor Table

Sales and Use Tax

TIP #16A01-24R2 PDF Icon
Date Issued: 12/28/16
Revised: 07/07/17
Motor Vehicle Sales Tax Rates by State as of January 1, 2017
TIP #17A01-01 PDF Icon
Date Issued: 01/27/17
Report Okaloosa County Tourist Development Tax to the Florida Department of Revenue Beginning April 1, 2017
TIP #17A01-02 PDF Icon
Date Issued: 02/10/17
Citrus County Increases Its Tourist Development Tax Rate Beginning March 1, 2017
TIP #17A01-03 PDF Icon
Date Issued: 04/07/17
Flagler County Increases Its Tourist Development Tax Rate Beginning June 1, 2017
TIP #17A01-04 PDF Icon
Date Issued: 05/02/17
Santa Rosa County School Capital Outlay Surtax Continues at 0.5% Rate
TIP #17A01-05 PDF Icon
Date Issued: 05/25/17
2017 Disaster Preparedness Sales Tax Holiday June 2 through June 4, 2017
TIP #17A01-06 PDF Icon
Date Issued: 06/13/17
Indexed Tax on Asphalt Remains 75 Cents Per Ton for the Period July 1, 2017 through June 30, 2018
TIP #17A01-07 PDF Icon
Date Issued: 07/01/17
2017 Back-to-School Sales Tax Holiday August 4 through August 6, 2017
TIP #17A01-08 PDF Icon
Date Issued: 07/21/17
New Sales and Use Tax Exemption for Animal and Aquaculture Health Products
TIP #17A01-09 PDF Icon
Date Issued: 08/25/17
Corrected: 08/30/17
Payments for the Purchase and Lease of Items Used for the Operation or Maintenance of a Municipally-Owned Golf Course
TIP #17A01-10 PDF Icon
Date Issued: 09/19/17
Taylor County Small County Surtax Continues at 1% Rate
TIP #17A01-11 PDF Icon
Date Issued: 09/20/17
Pasco County Increases Its Tourist Development Tax Rate Beginning October 1, 2017
TIP #17A01-12 PDF Icon
Date Issued: 09/28/17
Dixie County Increases Its Tourist Development Tax Rate Beginning October 1, 2017
TIP #17A01-13 PDF Icon
Date Issued: 12/11/17
Resale of Admissions to an Exempt Entity
TIP #17A01-14 PDF Icon
Date Issued: 11/13/17
State Sales Tax Rate for Rental, Lease, or License to Use Real Property Decreases to 5.8% on January 1, 2018
TIP #17A01-15 PDF Icon
Date Issued: 11/09/17
Sales of Products Used to Absorb Menstrual Flow Are Exempt Beginning January 1, 2018
Note: The statutory section referenced in this TIP has been corrected from section 212.08(7)(ooo) to section 212.08(7)(nnn), Florida Statutes.
TIP #17A01-16 PDF Icon
Date Issued: 10/24/17
Jefferson County Increases Its Tourist Development Tax Rate Beginning November 1, 2017
TIP #17A01-17 PDF Icon
Date Issued: 11/15/17
Pinellas County Local Government Infrastructure Surtax Continues at 1% Rate
TIP #17A01-18 PDF Icon
Date Issued: 12/01/17
Holmes County Increases Its Tourist Development Tax Rate Beginning January 1, 2018

Severance Tax

TIP #17B07-01 PDF Icon
Date Issued: 03/15/17
Solid Mineral Tax Rates for Year 2017
TIP #17B07-02 PDF Icon
Date Issued: 05/24/17
Gas and Sulfur Production Tax Rates for 2017-2018