Florida Dept. of Revenue - Tax Information Publications 2008

Tax Information Publications 2008

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 #07ADM-03 Date Issued: 12/01/07	Floating Rate of Interest for Most Taxes and Fees Remains 12 Percent For the Period January 1, 2008, Through June 30, 2008
TIP #08ADM-01 Date Issued: 06/01/08	Floating Rate of Interest for Most Taxes and Fees Will Decrease to 11 Percent For the Period July 1, 2008, Through December 31, 2008
TIP #08ADM-02 Date Issued: 12/01/08	Floating Rate of Interest for Most Taxes and Fees Will Decrease to 9 Percent For the Period January 1, 2009, Through June 30, 2009

Communications Services Tax

TIP #08A19-01 Date Issued: 01/31/08	Important Information for Businesses Offering Fax Service
TIP #08A19-02 Date Issued: 03/31/08	Changes in Local Communications Services Tax Rates for Bay County Effective May 1, 2008
TIP #08A19-03 Date Issued: 09/10/08	Changes in Local Communications Services Tax Rates Effective January 1, 2009
TIP #08A19-04 Date Issued: 11/24/08	Changes in Local Communications Services Tax Rates Effective January 1, 2009
TIP #08A19-05 Date Issued: 05/07/08	Local Communications Services Tax Rate Change Effective June 1, 2008 - City of Altamonte Springs
TIP #08A19-06 Date Issued: 06/06/08	Notice of Public Hearing DeSoto County Has Proposed Providing Communications Services
TIP #08A19-07 Date Issued: 06/30/08	Local Communications Services Tax Rate Change Effective September 1, 2008 - City of Gainesville
TIP #08A19-08 Date Issued: 09/30/08	Communications Services Tax Address/Jurisdiction Database Change - City of Cutler Bay
TIP #08A19-09 Date Issued: 11/03/08	Communications Services Tax Cedar Grove Removed as Taxing Jurisdiction Effective January 1, 2009

Corporate Income Tax

TIP #08C01-01 Date Issued: 05/30/08	Child Care Tax Credits No Longer Available Beginning June 30, 2008
TIP #08C01-02R Date Issued: 06/17/08 Revised: 08/29/08	The Florida Corporate Income Tax Code Does Not Conform to First Year Federal Bonus Depreciation or the Expensing of Certain Property Above $25,000
TIP #08C01-03 Date Issued: 07/01/08	Corporate Income Tax and Franchise Tax Florida Renewable Energy Production Tax Credit Section 220.193, Florida Statutes
TIP #08C01-04 Date Issued: 07/01/08	Capital Investment Tax Credit Amended to Include New Solar Panel Manufacturing Projects
TIP #08C01-05 Date Issued: 07/01/08	The Renewable Energy Technologies Investment Tax Credit Has Been Expanded to Allow More Entities to Apply for the Credit and to Allow Transfers of the Credit
TIP #08C01-06 Date Issued: 06/30/08	Corporate Income Tax Credit for Contributions to Nonprofit Scholarship Funding Organizations (SFO), Section 220.187, Florida Statutes Changes Effective June 30, 2008
TIP #08C01-07 Date Issued: 09/26/08	Florida Corporate Income Tax Mandatory Electronic Filing
TIP #08C01-08 Date Issued: 12/01/08	Florida Corporate Income Tax Estimated Tax Due Dates Effective January 1, 2009
TIP #08C01-09 Date Issued: 11/26/08	Federal Bonus Depreciation and Expensing — Anticipation of Further Legislative Action
TIP #08C01-10 Date Issued: 12/10/08	Emergency Rule 12CER08-31, Florida Administrative Code Economic Stimulus Act of 2008 Additions

Documentary Stamp Tax

TIP #08B04-01 Date Issued: 05/27/08	DR-219 Form Filing Requirement is Repealed - Documentary Stamp Tax Due and Payable Has Not Changed
TIP #08B04-02 Date Issued: 11/03/08	Documentary Stamp Tax Exemption Subsection 201.02(6), Florida Statutes

Fuel Tax

TIP #08B05-01 PDF Icon

Date Issued: 11/26/08

Fuel Taxes Adjusted Beginning January 1, 2009

Gross Receipts Tax on Utility Services

TIP #08B06-01 PDF Icon

Date Issued: 05/20/08

Gross Receipts Tax Index Prices for the Period July 1, 2008 Through June 30, 2009

Insurance Premium Tax

TIP #08C01-01 Date Issued: 05/30/08	Child Care Tax Credits No Longer Available Beginning June 30, 2008
TIP #08B8-01 Date Issued: 03/04/08	Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes
TIP #08B8-02 Date Issued: 03/17/08	Legal Expense Insurers Annual & Quarterly Filing Fees
TIP #08B8-03 Date Issued: 04/25/08	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
TIP #08B8-04 Date Issued: 10/20/08	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

Sales and Use Tax

TIP #08A01-01 Date Issued: 1/7/08	Franklin County Levies A One Percent Discretionary Sales Surtax Beginning January 1, 2008
TIP #08A01-02 Date Issued: 2/15/08	Marion County Will Administer and Collect its Own 2 Percent Tourist Development Tax Beginning April 1, 2008
TIP #08A01-03 Date Issued: 2/15/08	Bay County Half-Cent School Capital Outlay Surtax Will Expire on April 30, 2008
TIP #08A01-04 Date Issued: 1/28/08	Motor Vehicle Sales Tax Rates by State As of January 29, 2008, and Tax Credit Application
TIP #08A01-05 Date Issued: 6/24/08	Digital-to-Analog Television Converter Box Coupon Program - Digital Television Transition and Public Safety Act of 2005
TIP #08A01-06 Date Issued: 7/01/08	Indexed Tax On Asphalt Will Increase To 63 Cents Per Ton For The Period July 1, 2008, Through June 30, 2009
TIP #08A01-07 Date Issued: 8/14/08	Secondary Metals Recycler - Changes to Recordkeeping, Enforcement and Registration Requirements
TIP #08A01-08 Date Issued: 10/08/08	Estimated Sales Tax Payments for Businesses Having Multiple Locations With the Same Taxpayer Identification Number
TIP #08A01-09 Date Issued: 11/21/08	Sales and Use Tax Electronic Filers Will Not Receive 2009 Sales and Use Tax Coupon Books
TIP #08A01-10 Date Issued: 11/19/08	Monthly Tax Return Filing and Payment Requirement, January 1, 2009
TIP #08A01-11 Date Issued: 12/02/08	Notice to Semiannual and Annual Sales and Use Tax Filers
TIP #08A01-12 Date Issued: 12/01/08	Gadsden County Adds an Additional One-Half Percent Sales Surtax Beginning January 1, 2009
TIP #08A01-13 Date Issued: 11/24/08	Alachua County Adds an Additional One-Half Percent (.5%) Discretionary Sales Surtax Beginning January 1, 2009
TIP #08A01-15 Date Issued: 12/01/08	Calhoun County Adds an Additional One-Half Percent Discretionary Sales Surtax Beginning January 1, 2009
TIP #08A01-16 Date Issued: 11/25/08	Glades County Adds 2 Percent Tourist Development Tax Beginning January 1, 2009

Severance Tax

TIP #08B07-01 Date Issued: 4/15/08	Solid Mineral Tax Rates for Year 2008
TIP #08B07-02 Date Issued: 5/19/08	Gas & Sulfur Production Tax Rates for 2008-2009
TIP #08B07-03 Date Issued: 7/01/08	Solid Mineral Severance Tax
TIP #08B07-04 Date Issued: 12/05/08	Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2009