Florida Dept. of Revenue - Tax Information Publications 1998

Tax Information Publications 1998

The Tax Information Publications (TIPs) are provided for reference. 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 the Department's 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.

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TIP # and Date Issued

Administration

TIP #98ADM-01 Date Issued: 8/07/98	Changes in Statutory Provisions for Garnishment Beginning July 1, 1998
TIP #98ADM-02 Date Issued: 11/25/98	Statute of Limitations Revision Applies to Voluntary Disclosures of All Taxes Effective July 1, 1998

Corporate Income Tax and Emergency Excise Tax

TIP #98C1-01 Date Issued: 6/24/98	Changes To Enterprise Zone Program Incentives - Job Credits
TIP #98C1-02 Date Issued: 7/01/98	Changes To Corporate Income Tax Affecting Companies Involved In Research And Development Activities With Universities
TIP #98C1-03 Date Issued: 7/01/98	Corporate Income Tax And Franchise Tax Interest Rates Remains At 9 Percent Through December 31, 1998
TIP #98C1-04 Date Issued: 7/10/98	Corporate Income Tax and Franchise Tax and Intangible Personal Property Tax Credit for Clean-Up/Rehabilitation Costs Incurred On or After July 1, 1998
TIP #98C1-05 Date Issued: 7/01/98	1998 Legislative Changes To The Law Covering Qualified Subchapter S Subsidiaries And Limited Liability Companies
TIP #98C1-06 Date Issued: 7/02/98	Corporate Income Tax Credit For Capital Investment Available Beginning July 1, 1998
TIP #98C1-07 Date Issued: 10/02/98	This TIP has been superseded by TIP #01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax
TIP #98C1-07R Date Issued: 12/14/98	This TIP has been superseded by TIP #01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax
TIP #98C1-07S Date Issued: 12/14/98	This TIP has been superseded by TIP #01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax
TIP #98C1-08 Date Issued: 12/01/98	Corporate Income Tax And Franchise Tax Interest Rates Remain At 9 Percent Through June 30, 1999

Documentary Stamp Tax

TIP #98B4-01 Date Issued: 3/18/98	Legislative Changes Affecting Documentary Stamp Tax and Nonrecurring Intangible Tax
TIP #98B4-02 Date Issued: 6/12/98	Legislative Changes Affecting Documentary Stamp Tax

Fuel Tax

TIP #98B5-01 Date Issued: 12/01/98	Florida Fuel Taxes Increase Beginning January 1, 1999
TIP #98B5-02 Date Issued: 12/01/98	Broward County Increases the "Additional Local Option Fuel Tax" Beginning January 1, 1999
TIP #98B5-03 Date Issued: 12/01/98	Charlotte County Increases the "Additional Local Option Fuel Tax" Beginning January 1, 1999
TIP #98B5-04 Date Issued: 12/01/98	Walton County Increases County Fuel Taxes Beginning January 1, 1999

Gross Receipts Tax on Dry-Cleaning Facilities

TIP #98B11-01 PDF Icon

Date Issued: 7/02/98

Legislative Changes Affecting Drycleaning Facilities and Perchloroethylene Beginning July 1, 1998

Intangible Personal Property Tax

TIP #98C2-01 PDF Icon

Date Issued: 12/30/98

Intangible Tax Law Changes for 1999

Sales and Use Tax

TIP #98A01-01 Date Issued: 3/3/98	Important Notice to Local Governments and Garbage Collection Services Companies
TIP #98A01-02 Date Issued: 6/15/98	Filing Status Changed to Semi-Annual
TIP #98A01-03 Date Issued: 5/14/98	Filing Status Changed to Semi-Annual
TIP #98A01-04 Date Issued: 6/11/98	Florida Tax Relief Act of 1998
TIP #98A01-05 Date Issued: 6/12/98	Beginning May 15, 1998, The Maintenance, Repair, Sale, and Lease of Certain Aircraft, Parts and Equipment are Exempt
TIP #98A01-06 Date Issued: 6/19/98	Beginning July 1, 1998, Changes to the Sales Tax Exemption on Machinery and Equipment for Printers Take Effect
TIP #98A01-07 Date Issued: 6/19/98	Sales Tax Treatment for Motor Vehicle Leases and Rentals
TIP #98A01-08 Date Issued: 6/19/98	Changes in Sales and Use Tax Exemption for Food Products Beginning July 1, 1998
TIP #98A01-09 Date Issued: 6/19/98	Admissions To Certain Sporting Events Exempt From Sales Tax
TIP #98A01-10 Date Issued: 6/26/98	Changes in Electricity and Steam Exemption for Manufacturers Take Effect July 1, 1998
TIP #98A01-11 Date Issued: 6/29/98	Legislature Exempts Paint Color Card, Flooring, Wallpaper, Fabric, Window Covering, and Similar Samples
TIP #98A01-12 Date Issued: 6/26/98	DR15VW Filing Requirements For Food and/or Beverage Vending Machine Wholesalers Have Been Eliminated
TIP #98A01-13 Date Issued: 7/01/98	Indexed Tax On Asphalt Increases One Cent To 48 Cents Per Ton
TIP #98A01-14 Date Issued: 7/01/98	New Legislation Regarding Use Tax Liability Of Motor Vehicle Dealers
TIP #98A01-15 Date Issued: 7/01/98	Changes In Sales And Use Tax Exemptions For Agriculture Industry
TIP #98A01-15S Date Issued: 08/14/98	Changes In Sales And Use Tax Exemptions For Agriculture Industry
TIP #98A01-16 Date Issued: 7/02/98	Alternative Method of Calculating Estimated Tax for Boat, Motor Vehicle, and Aircraft Dealers
TIP #98A01-17 Date Issued: 7/31/98	Motor Vehicle Sales Tax Rates by States as of August 1,1998 and Tax Credit Application
TIP #98A01-18 Date Issued: 10/7/98	Sales Tax Filing Status Changes (Estimated Tax)
TIP #98A01-19 Date Issued: 10/15/98	Sales Tax Filing Status Changes (Estimated Tax for Nonconsolidated Accounts)
TIP #98A01-20 Date Issued: 11/2/98	1999 EDI Filing Information
TIP #98A01-21 Date Issued: 10/15/98	Sales Tax Filing Status Changes (EFT/EDI Obligation)
TIP #98A01-22 Date Issued: 10/21/98	EFT/EDI Programs/Warehousing
TIP #98A01-23 Date Issued: 10/28/98	Chambers of Commerce not Liable for Pre-1995 Sales Tax
TIP #98A01-24 Date Issued: 12/04/98	Semi-Annual and Annual Sales Tax Filers' 1998 Tax Return Due January 1, 1999
TIP #98A01-25 Date Issued: 12/14/98	Sales Tax Filing Status Change to Monthly Beginning January 1999
TIP #98A01-26 Date Issued: 12/14/98	Sales Tax Filing Status Change to Monthly Beginning December 1998
TIP #98A01-27 Date Issued: 12/30/98	Beginning January 1, 1999, Pollution Control Equipment for Landfills and Disposal Facilities Will Be Exempt From Sales and Use Tax
TIP #98A01-28 Date Issued: 12/30/98	Beginning January 1, 1999, Pollution Control Equipment for Manufacturing Facilities Will Be Exempt From Sales and Use Tax
TIP #98A15-01 Date Issued: 3/27/98	Bay County Adds One-Half Percent School Capital Outlay Surtax
TIP #98A15-02 Date Issued: 8/18/98	Santa Rosa County Sales Tax Rates Change
TIP #98A15-03 Date Issued: 9/9/98	Miami-Dade County 6.5 Percent Sales Tax Rate Remains in Effect
TIP #98A15-04 Date Issued: 9/30/98	The Lake County 2 Percent Tourist Development Tax Collected During November 1998 and Future Months Is to Be Remitted Directly to the Lake County Tax Collector
TIP #98A15-05R Date Issued: 11/12/98	Taylor County Adds 2 Percent Tourist Development Tax Beginning December 1, 1998
TIP #98A15-06 Date Issued: 11/25/98	Gulf County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999
TIP #98A15-07 Date Issued: 11/25/98	Jackson County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999
TIP #98A15-08 Date Issued: 11/25/98	Madison County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999
TIP #98A15-09 Date Issued: 11/25/98	Hernando County Adds One-Half Percent School Capital Outlay Surtax Beginning January 1, 1999
TIP #98A15-10 Date Issued: 11/25/98	Martin County Adds One Percent Local Government Infrastructure Sales Surtax Beginning January 1, 1999