​​​​​​​​​​​​​​​​​​​​​Tax Information Publications 2024​​

Current Interest Rates

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
TIP #24ADM-01 PDF Icon
Date Issued: 05/15/24
Floating Rate of Interest is 12 Percent for the Period July 1, 2024 Through December 31, 2024
TIP #24ADM-04 PDF Icon
Date Issued: 11/06/24
Floating Rate of Interest is 12 Percent for the Period January 1, 2025 Through June 30, 2025

Administration

TIP #24ADM-02 PDF Icon
Date Issued: 06/18/24
Strong Families Tax Credit Cap Will Increase
TIP #24ADM-03 PDF Icon
Date Issued: 09/24/24
Child Care Tax Credits Program

Corporate Income Tax

TIP #24C01-01 PDF Icon
Date Issued:  06/19/24
Florida Corporate Income/Franchise Tax Individuals with Unique Abilities Tax Credit Program Established
TIP #24C01-02 PDF Icon
Date Issued:  11/06/24
Florida Corporate Income Tax: Adoption of the 2024 Internal Revenue Code

Documentary Stamp Tax

TIP #24B04-01 PDF Icon
Date Issued: 05/29/24
Florida Documentary Stamp Tax is Imposed on Promissory Notes
TIP #24B04-02 PDF Icon
Date Issued: 06/19/24
Documentary Stamp Tax 2024 Legislative Changes

Fuel Tax

TIP #23B05-03R PDF Icon
Date Issued: 11/14/23
Revised: 02/29/24
Fuel Tax Rates Adjusted Beginning January 1, 2024
TIP #24B05-02 PDF Icon
Date Issued: 08/23/24
Fuel Tax Rates Adjusted October 1, 2024, Through December 31, 2024
TIP #24B05-03 PDF Icon
Date Issued: 10/04/24
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period
TIP #24B05-04 PDF Icon
Date Issued: 10/17/24
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period
TIP #24B05-05 PDF Icon
Date Issued: 11/20/24
Revised: 12/03/24
Fuel Tax Rates Adjusted Beginning January 1, 2025

Gross Receipts Tax

TIP #24B06-01 PDF Icon
Date Issued: 05/13/24
Gross Receipts Tax Index Prices for the Period July 1, 2024 Through June 30, 2025

Insurance Premium Tax

TIP #24B8-01 PDF Icon
Date Issued: 08/30/24
Insurers Tax Credit for Property Insurance Discount to Policyholders
TIP #24B8-02 PDF Icon
Date Issued: 10/07/24
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 #24C02-01 PDF Icon
Date Issued: 01/12/24
2024 Governmental Leasehold Intangible Tax Valuation Factor Table

Sales and Use Tax

TIP #23A01-26R PDF Icon
Date Issued:  12/27/23
Revised: 9/30/24
Motor Vehicle Sales Tax Rates by State (As of December 27, 2023)
TIP #24A01-01 PDF Icon
Date Issued:  02/29/24
Florida Farm Tax Exempt Agricultural Materials (TEAM) Card Program Information for Sellers
TIP #24A01-02 PDF Icon
Date Issued:  04/08/24
State Sales Tax Rate Imposed on Rentals, Leases, or Licenses To Use Real Property Reduced to 2.0%
TIP #24A01-03 PDF Icon
Date Issued:  06/21/24
2024 Back-to-School Sales Tax Holiday July 29, 2024 Through August 11, 2024
TIP #24A01-04 PDF Icon
Date Issued:  05/08/24
2024 Disaster Preparedness Sales Tax Holidays June 1, 2024 Through June 14, 2024 and August 24, 2024 Through September 6, 2024
TIP #24A01-05 PDF Icon
Date Issued:  05/08/24
Freedom Month Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies – July 1, 2024 Through July 31, 2024
TIP #24A01-06 PDF Icon
Date Issued:  05/08/24
2024 Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers – September 1, 2024 Through September 7, 2024
TIP #24A01-08 PDF Icon
Date Issued:  06/17/24
New Sales and Use Tax Exclusion for Certain Motor Vehicle Leases or Rentals
TIP #24A01-09 PDF Icon
Date Issued:  06/12/24
Indexed Tax on Asphalt Increases to $1.15 Per Ton for the Period July 1, 2024 Through June 30, 2025
TIP #24A01-10R PDF Icon
Date Issued:  06/27/24
Revised: 07/24/24
Changes to Affidavit Required to Claim Exemption from Sales Tax for Boats Sold by Registered Dealers to Nonresident Purchasers for Removal from Florida
TIP #24A01-11 PDF Icon
Date Issued:  06/19/24
Discretionary Sales Surtax on Sales of Boats and Trailers
TIP #24A01-12R PDF Icon
Date Issued:  06/27/24
Revised: 07/24/24
Changes to Affidavit Required to Claim Exemption from Sales Tax for Aircraft Sold by Registered Dealer to Nonresident Purchaser for Removal from Florida
TIP #24A01-13 PDF Icon
Date Issued:  06/19/24
Changes to Hope Scholarship Program
TIP #24A01-14 PDF Icon
Date Issued:  10/25/24
Taxability of Interior and Exterior Holiday Decorations
TIP #24A01-15 PDF Icon
Date Issued:  11/19/24
Temporary Suspension of Hillsborough County Discretionary Sales Surtaxes
TIP #24A01-16R PDF Icon
Date Issued:  10/25/24
Revised: 11/12/24
Rentals, Leases, and Licenses to Use Property: Sales Tax Implications for Barbershops, Beauty Salons, and Nail Salons
TIP #24A01-17 PDF Icon
Date Issued:  11/25/24
Seminole County Local Government Infrastructure Surtax Rate Continues at 1%
TIP #24A01-18 PDF Icon
Date Issued:  11/25/24
Marion County Surtax Rate Update
TIP #24A01-19 PDF Icon
Date Issued:  11/25/24
Martin County Adds 0.5% Local Government Infrastructure Surtax
TIP #24A01-20 PDF Icon
Date Issued:  11/25/24
Hamilton County Adds 1% Emergency Fire Rescue Services and Facilities Surtax
TIP #24A01-21 PDF Icon
Date Issued:  12/16/24
Bay County Extends Local Government Infrastructure Surtax Expiration Date
TIP #24A01-22 PDF Icon
Date Issued:  12/16/24
Escambia County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-23 PDF Icon
Date Issued:  12/16/24
Hernando County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-24 PDF Icon
Date Issued:  12/16/24
Holmes County Extends Indigent Care Surtax Expiration Date
TIP #24A01-25 PDF Icon
Date Issued:  12/16/24
Jackson County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-26 PDF Icon
Date Issued:  12/16/24
Monroe County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-27 PDF Icon
Date Issued:  12/16/24
Orange County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-28 PDF Icon
Date Issued:  12/16/24
St. Johns County Extends School Capital Outlay Surtax Expiration Date
TIP #24A01-29 PDF Icon
Date Issued:  12/16/24
St. Lucie County Extends School Capital Outlay Surtax Expiration Date

Severance Tax

TIP #24B07-01 PDF Icon
Date Issued: 03/29/24
Solid Mineral Tax Rates for 2024
TIP #24B07-02 PDF Icon
Date Issued: 05/06/24
Gas and Sulfur Production Tax Rates for 2024-2025


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