Florida Dept. of Revenue - Tax Information Publications 2021

Tax Information Publications 2021

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: 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021

Go to TIP Years 1998 - 2011

TIP # and Date Issued

Current Interest Rates

TIP #20ADM-02 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 Date Issued: 05/13/21	Floating Rate of Interest Remains at 7 Percent for the Period July 1, 2021, Through December 31, 2021

Communications Services Tax

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

Corporate Income Tax

TIP #21C01-01 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 Date Issued: 09/14/21	Florida Corporate Income Tax – 2021 Tax Rate Reduction and 2022 Estimated Tax Payments

Fuel Tax

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

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

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 Date Issued: 12/16/20	Motor Vehicle Sales Tax Rates by State as of December 16, 2020
TIP #21A01-01 Date Issued: 03/16/21	Hillsborough County 1 Percent Transportation Discretionary Sales Surtax Ruled Unconstitutional by the Florida Supreme Court
TIP #21A01-02 Date Issued: 04/28/21	Rounding to Replace Bracket System in Calculation of Sales and Use Taxes
TIP #21A01-03 Date Issued: 05/14/21	New Registration Requirement for Persons Making Remote Sales and for Marketplace Providers and Sellers
TIP #21A01-04 Date Issued: 05/21/21	2021 Disaster Preparedness Sales Tax Holiday May 28 Through June 6, 2021
TIP #21A01-05 Date Issued: 06/07/21	Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies July 1 Through July 7, 2021
TIP #21A01-06 Date Issued: 06/08/21	Franklin County Increases Its Tourist Development Tax Rate Beginning July 1, 2021
TIP #21A01-07 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 Date Issued: 07/07/21	2021 Back-to-School Sales Tax Holiday July 31 Through August 9, 2021
TIP #21A01-09 Date Issued: 07/15/21	Santa Rosa County Local Government Infrastructure Surtax Continues at 0.5% Rate

Severance Tax

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

​​Tax Information Publications 2021​