​​​Tax Information Publications 2023

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 #22ADM-08 PDF Icon
Date Issued: 10/26/22
Floating Rate of Interest is 9 Percent for the Period January 1, 2023 Through June 30, 2023
TIP #23ADM-01 PDF Icon
Date Issued: 05/03/23
Floating Rate of Interest is 11 Percent for the Period July 1, 2023 Through December 31, 2023
TIP #23ADM-04 PDF Icon
Date Issued: 10/24/23
Floating Rate of Interest is 12 Percent for the Period January 1, 2024 Through June 30, 2024

Administration

TIP #23ADM-02 PDF Icon
Date Issued:  06/19/23
Strong Families Tax Credit Cap Will Increase
TIP #23ADM-03 PDF Icon
Date Issued: 09/28/23
Live Local Program Tax Credit
TIP #23ADM-05 PDF Icon
Date Issued: 12/12/23
Multi-Tax Credits Available for State Fiscal Year 2024-2025

Communications Services Tax

TIP #23A19-01 PDF Icon
Date Issued:  06/15/23
Communications Services Tax Rates: Local Rate Increases Prohibited January 1, 2023 Through December 31, 2025
TIP #23A19-02 PDF Icon
Date Issued:  10/11/23
Change in Local Communications Services Tax Rate Beginning January 1, 2024
TIP #23A19-03 PDF Icon
Date Issued:  11/03/23
Change in Local Communications Services Tax Rate Beginning January 1, 2024

Corporate Income Tax

TIP #23C01-01 PDF Icon
Date Issued:  03/07/23
Florida Partnership Information Return (Form F-1065) Electronic Filing Available
TIP #23C01-02 PDF Icon
Date Issued:  07/07/23
Florida Corporate Income/Franchise Tax Internship Tax Credit Program Renamed Experiential Learning Tax Credit Program; Program Availability Expanded
TIP #23C01-03 PDF Icon
Date Issued:  07/14/23
Florida Corporate Income/Franchise Tax Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers
TIP #23C01-04 PDF Icon
Date Issued:  07/28/23
Florida Corporate Income Tax Adoption of 2023 Internal Revenue Code

Estate Tax

TIP #23C03-01 PDF Icon
Date Issued: 06/19/23
Changes to Decedent’s Estate Information Requirements

Fuel Tax

TIP #22B05-06R PDF Icon
Date Issued: 11/17/22
Revised: 01/05/24
Fuel Tax Rates Adjusted Beginning January 1, 2023
TIP #23B05-02 PDF Icon
Date Issued: 08/04/23
Fuel Tax Rates Adjusted September 1, 2023, Through December 31, 2023
TIP #23B05-03 PDF Icon
Date Issued: 11/14/23
Fuel Tax Rates Adjusted Beginning January 1, 2024
TIP #23B05-04 PDF Icon
Date Issued: 12/15/23
Refund of Taxes Paid on Fuel Used for Agricultural Shipments or Hurricane Debris Removal After Hurricane Idalia

Gross Receipts Tax

TIP #23B06-01 PDF Icon
Date Issued: 06/01/23
Gross Receipts Tax Index Prices for the Period July 1, 2023 Through June 30, 2024

Insurance Premium Tax

TIP #23B8-01 PDF Icon
Date Issued:  10/03/23
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 #23C02-01 PDF Icon
Date Issued: 01/06/23
2023 Governmental Leasehold Intangible Tax Valuation Factor Table

Prepaid Wireless Fee

TIP #23A00-01 PDF Icon
Date Issued: 06/15/23
Prepaid Wireless E911 Fee Renamed to Prepaid Wireless Public Safety Emergency Communications Systems Fee

Reemployment Tax

TIP #2373B-01R PDF Icon
Date Issued: 06/15/23
Revised: 06/27/23
2023 Legislative Changes: E-Verify System Requirements and Florida Department of Economic Opportunity Name Change

Sales and Use Tax

TIP #23A01-01 PDF Icon
Date Issued:  01/18/23
Motor Vehicle Sales Tax Rates by State (as of January 18, 2023)
TIP #23A01-02 PDF Icon
Date Issued:  05/25/23
2023 Disaster Preparedness Sales Tax Holidays May 27, 2023 Through June 9, 2023 and August 26, 2023 Through September 8, 2023
TIP #23A01-03 PDF Icon
Date Issued:  05/25/23
Freedom Summer Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies May 29, 2023 Through September 4, 2023
TIP #23A01-04 PDF Icon
Date Issued:  06/07/23
Sales Tax Exemption Period on New ENERGY STAR Appliances (July 1, 2023 Through June 30, 2024)
TIP #23A01-05 PDF Icon
Date Issued:  06/07/23
Sales Tax Exemption Period on Gas Ranges and Cooktops (July 1, 2023 Through June 30, 2024)
TIP #23A01-06 PDF Icon
Date Issued:  06/15/23
2023 Back-to-School Sales Tax Holiday July 24, 2023 Through August 6, 2023
TIP #23A01-07 PDF Icon
Date Issued:  08/01/23
2023 Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers – September 2, 2023 Through September 8, 2023
TIP #23A01-08 PDF Icon
Date Issued:  06/19/23
Indexed Tax on Asphalt Increases to $1.14 Per Ton for the Period July 1, 2023 Through June 30, 2024
TIP #23A01-09 PDF Icon
Date Issued:  06/09/23
Sales and Use Tax Exemption for Baby and Toddler Products
TIP #23A01-10 PDF Icon
Date Issued:  06/09/23
Sales and Use Tax Exemption for Diapers and Incontinence Products
TIP #23A01-11 PDF Icon
Date Issued:  06/12/23
Sales and Use Tax Exemption for Renewable Natural Gas Machinery and Equipment
TIP #23A01-12 PDF Icon
Date Issued:  06/12/23
Secondhand Goods Definition Revised
TIP #23A01-13 PDF Icon
Date Issued:  06/19/23
Sales and Use Tax Exemption for Oral Hygiene Products
TIP #23A01-14 PDF Icon
Date Issued:  06/19/23
Sales and Use Tax Exemption for Firearm Safety Devices
TIP #23A01-15 PDF Icon
Date Issued:  07/05/23
Exemption for Fencing Used in Agricultural Operations Expanded
TIP #23A01-16 PDF Icon
Date Issued:  07/05/23
Sales Tax Exemption for Sales of Investigation Services by Small Private Investigative Agencies
TIP #23A01-17 PDF Icon
Date Issued:  07/05/23
Exemption for Building Materials Used in Construction of Eligible Residential Units for Affordable Housing
TIP #23A01-18 PDF Icon
Date Issued:  07/21/23
Highlands County Increases Tourist Development Tax Rate From 4% To 5%
TIP #23A01-19 PDF Icon
Date Issued:  07/21/23
Jackson County Increases Tourist Development Tax Rate From 4% To 5%
TIP #23A01-20 PDF Icon
Date Issued:  09/25/23
State Sales Tax Rate Imposed on Rentals, Leases, or Licenses to Use Real Property Reduced to 4.5%
TIP #23A01-21 PDF Icon
Date Issued:  12/15/23
Sales Tax Refund for Certain Farm-Related Materials Damaged by Hurricane Idalia
TIP #23A01-22 PDF Icon
Date Issued:  11/27/23
Collier County 1% Local Government Infrastructure Surtax Repealed Effective December 31, 2023
TIP #23A01-23 PDF Icon
Date Issued:  12/08/23
2024 Back-to-School Sales Tax Holiday January 1, 2024 Through January 14, 2024
TIP #23A01-24 PDF Icon
Date Issued:  12/15/23
Know Who is Responsible for Remitting Sales and Use Tax When Using Third-Party Delivery Networks
TIP #23A01-25 PDF Icon
Date Issued:  12/22/23
New Florida Farm Tax Exempt Agricultural Materials (TEAM) Card Program Beginning January 1, 2024
TIP #23A01-26 PDF Icon
Date Issued:  12/27/23
Motor Vehicle Sales Tax Rates by State (As of December 27, 2023)

Severance Tax

TIP #23B07-01 PDF Icon
Date Issued:  04/07/23
Solid Mineral Tax Rates for 2023
TIP #23B07-02 PDF Icon
Date Issued:  05/09/23
Gas and Sulfur Production Tax Rates for 2023-2024


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