Florida Dept. of Revenue - Tax Information Publications 2006

Tax Information Publications 2006

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

Current Interest Rates

TIP #05ADM-04 Date Issued: 12/01/05	Floating Rate of Interest for Most Taxes and Fees Will Increase to 10 Percent For the Period January 1, 2006, Through June 30, 2006
TIP #06ADM-01 Date Issued: 06/01/06	Floating Rate of Interest for Most Taxes and Fees Will Increase to 11 Percent For the Period July 1, 2006, Through December 31, 2006
TIP #06ADM-03 Date Issued: 12/01/06	Floating Rate of Interest for Most Taxes and Fees Will Increase to 12 Percent For the Period January 1, 2007, Through June 30, 2007

Administration

TIP #06ADM-02R PDF Icon

Date Issued: 06/08/06
Revised: 07/06/06

Economic Development Changes

Communications Services Tax

TIP #06A19-01 Date Issued: 03/31/06	Local Communications Services Tax Rate Change Effective June 1, 2006 - Tallahassee
TIP #06A19-02 Date Issued: 10/10/06	Communications Services Tax Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation)
TIP #06A19-03 Date Issued: 11/21/06	Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2007
TIP #06A19-04 Date Issued: 09/29/06	Changes to Local CST Rates Effective January 1, 2007
TIP #06A19-05 Date Issued: 11/20/06	Changes to Local CST Rates Effective January 1, 2007
TIP #06A19-06 Date Issued: 11/30/06	Annual CST Resale Certificate
TIP #06A19-07 Date Issued: 09/29/06	New Taxing Jurisdiction Added to CST Effective January 1, 2007 - Cutler Bay
TIP #06A19-08 Date Issued: 11/17/06	Local Communications Services Tax Rate Change Effective January 1, 2007 - City of Sanford
TIP #06A19-09 Date Issued: 12/27/06	Local Communications Services Tax Rate Change Effective February 1, 2007 - City of Hialeah

Corporate Income Tax

TIP #06ADM-02R Date Issued: 06/08/06 Revised: 07/06/06	Economic Development Changes
TIP #06C01-01R Date Issued: 06/09/06 Revised: 10/06/06	Florida Corporate Income Tax "Piggybacks" 2006 Internal Revenue Code
TIP #06C01-02 Date Issued: 06/30/06	Corporate Income Tax and Franchise Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations Effective July 1, 2006
TIP #06C01-03 Date Issued: 09/29/06	Corporate Income Tax Payment Requirement Changes Beginning January 2007 (Electronic Payment Obligation)
TIP #06C01-04 Date Issued: 09/15/06	FL CIT Filers of Alternative Form F-1120 Will No Longer Receive a Paper Return
TIP #06C01-05 Date Issued: 10/02/06	Corporate Income Tax and Franchise Tax Renewable Energy Technologies Investment Tax Credit

Documentary Stamp Tax

TIP #06B04-01 PDF Icon

Date Issued: 12/20/06

Documentary Stamp Tax Filing Changed to Monthly Beginning January 1, 2007

Estate Tax

TIP #06C03-01 PDF Icon

Date Issued: 02/15/06

Federal Changes Affecting Florida Estate Tax

Fuel Tax

TIP #06B05-01 Date Issued: 04/28/06	Pollutant Tax Refunds
TIP #06B05-02 Date Issued: 04/28/06	Changes in Refunds Granted on Use of Undyed Diesel Fuel Used For Unloading Bulk Cargo by Pumping
TIP #06B05-03 Date Issued: 09/11/06	Florida Fuel Diversion System Changed
TIP #06B05-04 Date Issued: 12/08/06	Fuel Taxes Adjusted Beginning January 1, 2007
TIP #06B05-05 Date Issued: 12/08/06	Effective Immediately, Undyed Biodiesel Fuel May Be Mixed with Dyed Diesel By Licensed Wholesalers and Blenders
TIP #06B05-06 Date Issued: 01/12/2007	A Clarification to Reporting Requirements for Local Government Users and Mass Transit System Providers

Gross Receipts Tax on Utility Services

TIP #06B06-01 Date Issued: 05/15/06	Gross Receipts Tax Index Prices For The Period July 1, 2006, Through June 30, 2007
TIP #06B6-02 Date Issued: 10/10/06	Gross Receipts Tax for Utility Services Filing Status Changes Beginning January 2007 (Electronic Filing Obligation)

Insurance Premium Tax

TIP #05B8-04 Date Issued: 01/18/06	Insurance Premium Tax Conversion to Integrated Tax System (SUNTAX)
TIP #06B8-01 Date Issued: 02/15/06	Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing
TIP #06B8-02 Date Issued: 04/26/06	Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes - Updated and Corrected Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing
TIP #06B8-03R Date Issued: 10/28/05 Revised: 10/27/06	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 Situsing

Sales and Use Tax

TIP #06ADM-02R Date Issued: 06/08/06 Revised: 07/06/06	Economic Development Changes
TIP #06A01-01 Date Issued: 03/17/06	Transient Rental Taxes Rewards Points Programs
TIP #06A01-02 Date Issued: 06/09/06	Washington County Increases Tourist Development Tax From 2% to 3% beginning July 1, 2006
TIP #06A01-03 Date Issued: 05/01/06	Hurricane Preparedness Sales Tax Holiday - May 21, 2006 through June 1, 2006
TIP #06A01-04 Date Issued: 06/09/06	2006 Back to School Sales Tax Holiday - July 22, 2006 through July 30, 2006
TIP #06A01-05 Date Issued: 06/16/06	Taylor County to Collection Own Tourist Development Tax effective July 1, 2006
TIP #06A01-06 Date Issued: 06/23/06	Changes to SUT Exemptions on Purchases of Machinery and Equipment
TIP #06A01-07 Date Issued: 06/23/06	Exemption Extended for Labor, Repair, Maintenance, Sales, And Leases of Certain Aircraft
TIP #06A01-08 Date Issued: 08/28/06	Effective October 1, 2006, Chapter 2006-201, L.O.F., enacted a number of changes to Chapter 538 that affect secondhand dealers and secondhand goods
TIP #06A01-09 Date Issued: 06/30/06	Electricity Used for Agricultural Purposes Becomes Exempt from Sales Tax
TIP #06A01-10 Date Issued: 06/30/06	Sales Tax Refund on Equipment, Machinery, and Other Materials for Renewable Energy Technologies effective July 1, 2006 to July 1, 2010
TIP #06A01-11 Date Issued: 07/01/06	New Exemption for Certain Advertising Materials Effective July 1, 2006
TIP #06A01-12 Date Issued: 07/01/06	Changes to Sales Tax Exemptions for Semiconductor, Defense, or Space Technology Facilities
TIP #06A01-13 Date Issued: 07/14/06	Indexed Tax on Asphalt Will Increase to 58 Cents Per Ton for the Period July 1, 2006, Through June 30, 2007
TIP #06A01-14 Date Issued: 10/06/06	Estimated Sales Tax for Businesses with Multiple Locations Using the Same Taxpayer ID Number
TIP #06A01-15 Date Issued: 10/20/06	Sales Tax/Solid Waste and Surcharge Filing Requirement Changes Beginning January 2007 (Electronic Filing Obligation)
TIP #06A01-16 Date Issued: 11/17/06	Electronic Filers Will Not Receive 2007 Sales and Use Tax Coupon Books
TIP #06A01-17 Date Issued: 11/22/06	Use Tax Filers Who Pay Electronically Will Not Receive 2007 Sales and Use Tax Coupon Books
TIP #06A01-18 Date Issued: 11/22/06	SUT & SW Filing Frequency Changed to Monthly Beginning January 1, 2007
TIP #06A01-19 Date Issued: 12/04/06	Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #06A01-20 Date Issued: 11/15/06 Note Posted: 05/21/12	You May Now Elect to Donate Your Collection Allowance to the "Educational Enhancement Trust Fund for Classroom Technology" NOTE: A new law requires sales and use tax dealers to file and pay tax electronically to receive a collection allowance (Chapter 2012-145, Laws of Florida, Amended Section 212.12, Florida Statutes). See TIP #12A01-03 , issued April 30, 2012, for more information.
TIP #06A01-21 Date Issued: 08/28/06	Sales Tax Holiday for New Energy-Efficient Products
TIP #06A01-23 Date Issued: 12/8/06	Gilchrist County Adds 2 Percent Tourist Development Tax Beginning January 1, 2007
TIP #06A01-24 Date Issued: 12/18/06	Motor Vehicle Sales Tax Rates by State As of December 18, 2006, and Tax Credit Application

Severance Tax

TIP #06B07-01R Date Issued: 03/31/06 Revised: 12/15/06	Solid Mineral Tax Rates for Year 2006
TIP #06B07-02 Date Issued: 05/19/06	Gas & Sulfur Production Tax Rates for 2006-2007
TIP #06B07-03 Date Issued: 01/02/07	Miami-Date County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2007

Unemployment Tax

TIP #0660BB-01 Date Issued: 11/13/06	Unemployment Tax, Agent Filing Requirement Beginning 2007 (Electronic Filing Obligation)
TIP #0660BB-02 Date Issued: 11/13/06	Unemployment Tax Filing Requirement Changes Beginning 2007 (Electronic Payment Obligation)