​​​​Tax Information Publications 2024​

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 #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 Personal Property 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