​​Tax Information Publications 2021

Current Interest Rates

TIP #20ADM-02 PDF Icon
Date Issued: 10/22/20
Floating Rate of Interest is 7 Percent for the Period January 1, 2021 Through June 30, 2021
TIP #21ADM-01 PDF Icon
Date Issued: 05/13/21
Floating Rate of Interest Remains at 7 Percent for the Period July 1, 2021, Through December 31, 2021
TIP #21ADM-02 PDF Icon
Date Issued: 11/01/21
Floating Rate of Interest Remains at 7 Percent for the Period January 1, 2022 Through June 30, 2022

Communications Services Tax

TIP #20A19-02 PDF Icon
Date Issued:  11/24/20
Changes in Local Communications Services Tax Rates Effective January 1, 2021
TIP #21A19-01 PDF Icon
Date Issued:  03/16/21
Hillsborough County 1 Percent Transportation Discretionary Sales Surtax Ruled Unconstitutional by the Florida Supreme Court
TIP #21A19-02 PDF Icon
Date Issued:  09/17/21
Changes in Local Communications Services Tax Rates Effective January 1, 2022
TIP #21A19-03 PDF Icon
Date Issued:  11/29/21
Changes in Local Communications Services Tax Rates Effective January 1, 2022

Corporate Income Tax

TIP #21C01-01 PDF Icon
Date Issued:  07/30/21
Revised:  08/13/21
Florida Corporate Income Tax Adoption of 2021 Internal Revenue Code
Note: This TIP is revised as of August 13, 2021, to correct the explanation on the use of Florida net operating losses.
TIP #21C01-02 PDF Icon
Date Issued:  09/14/21
Florida Corporate Income Tax – 2021 Tax Rate Reduction and 2022 Estimated Tax Payments

Fuel Tax

TIP #20B05-02 PDF Icon
Date Issued: 11/23/20
Fuel Tax Rates Adjusted Beginning January 1, 2021
TIP #21B05-01 PDF Icon
Date Issued: 05/13/21
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period
TIP #21B05-02 PDF Icon
Date Issued: 11/17/21
Fuel Tax Rates Adjusted Beginning January 1, 2022

Gross Receipts Tax

TIP #21B06-01 PDF Icon
Date Issued: 05/21/21
Gross Receipts Tax Index Prices for the Period July 1, 2021 through June 30, 2022

Insurance Premium Tax

TIP #21B8-01 PDF Icon
Date Issued: 10/04/21
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 #21C02-01 PDF Icon
Date Issued: 01/08/21
2021 Governmental Leasehold Intangible Tax Valuation Factor Table

Reemployment Tax

TIP #2173B-01 PDF Icon
Date Issued: 04/27/21
2021 Reemployment Tax Legislative Changes

Sales and Use Tax

TIP #20A01-15 PDF Icon
Date Issued: 12/16/20
Motor Vehicle Sales Tax Rates by State as of December 16, 2020
TIP #21A01-01 PDF Icon
Date Issued:  03/16/21
Hillsborough County 1 Percent Transportation Discretionary Sales Surtax Ruled Unconstitutional by the Florida Supreme Court
TIP #21A01-02 PDF Icon
Date Issued:  04/28/21
Rounding to Replace Bracket System in Calculation of Sales and Use Taxes
TIP #21A01-03 PDF Icon
Date Issued:  05/14/21
New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers
TIP #21A01-04 PDF Icon
Date Issued:  05/21/21
2021 Disaster Preparedness Sales Tax Holiday May 28 Through June 6, 2021
TIP #21A01-05 PDF Icon
Date Issued:  06/07/21
Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies July 1 Through July 7, 2021
TIP #21A01-06 PDF Icon
Date Issued:  06/08/21
Franklin County Increases Its Tourist Development Tax Rate Beginning July 1, 2021
TIP #21A01-07 PDF Icon
Date Issued:  06/09/21
Indexed Tax on Asphalt Increases to 84 Cents Per Ton for the Period July 1, 2021 Through June 30, 2022
TIP #21A01-08 PDF Icon
Date Issued:  07/07/21
2021 Back-to-School Sales Tax Holiday July 31 Through August 9, 2021
TIP #21A01-09 PDF Icon
Date Issued:  07/15/21
Santa Rosa County Local Government Infrastructure Surtax Continues at 0.5% Rate
TIP #21A01-10 PDF Icon
Date Issued:  10/01/21
Glades County Adds a 1% Small County Surtax Beginning January 1, 2022
TIP #21A01-11 PDF Icon
Date Issued:  10/18/21
Sales Tax Exemption on Items That Assist in Independent Living
TIP #21A01-12 PDF Icon
Date Issued:  11/09/21
Report Okaloosa County Tourist Development Tax to the Okaloosa County Clerk of Court Beginning January 1, 2022
TIP #21A01-13 PDF Icon
Date Issued:  12/29/21
Motor Vehicle Sales Tax Rates by State (as of December 29, 2021)
TIP #21A01-14 PDF Icon
Date Issued:  12/21/21
Peer-to-Peer Car-Sharing Programs Required to Register to Collect and Remit Applicable Sales Tax, Discretionary Sales Surtax and Rental Car Surcharge

Severance Tax

TIP #21B07-01 PDF Icon
Date Issued: 05/20/21
Gas and Sulfur Production Tax Rates for 2021-2022
TIP #21B07-02 PDF Icon
Date Issued: 05/28/21
2021 Heavy Minerals Tax Law Change