Florida Dept. of Revenue - Tax Information Publications 2013

Tax Information Publications 2013

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 #12ADM-05 Date Issued: 11/13/12	Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2013 through June 30, 2013
TIP #13ADM-01 Date Issued: 05/24/13	Floating Rate of Interest Remains at 7 Percent For the Period July 1, 2013 through December 31, 2013
TIP #13ADM-03 Date Issued: 11/12/13	Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2014 through June 30, 2014

Administration

TIP #13ADM-02 PDF Icon

Date Issued: 06/25/13

Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase

Communications Services Tax

TIP #13A19-01 Date Issued: 09/25/13	Changes in Local Communications Services Tax Rates Effective January 1, 2014
TIP #13A19-02 Date Issued: 11/25/13	Changes in Local Communications Services Tax Rates Effective January 1, 2014

Corporate Income Tax

TIP #13C01-01 Date Issued: 03/07/13	Research and Development Tax Credit For Florida Corporate Income Tax
TIP #13C01-02 Date Issued: 06/20/13	Enterprise Zone Property Tax Credit to be Applied Against Florida Corporate Income Tax 2013 Legislative Changes
TIP #13C01-03 Date Issued: 08/23/13	Changes to Florida Corporate Income Tax 2013 Internal Revenue Code

Estate Tax

TIP #13C03-01 PDF Icon

Date Issued: 07/03/13

Estate Tax Return Zero Filing Requirements Have Been Permanently Extended

Fuel Tax

TIP #12B05-06 Date Issued: 12/14/12	Changes to Florida's Electronic Filing Program for Motor Fuel
TIP #13B05-01 Date Issued: 12/09/13	Fuel Tax Rates Adjusted Beginning January 1, 2014
TIP #13B05-02 Date Issued: 06/28/13	Change in the Registration Requirement for Certain Biodiesel Fuel Manufacturers
TIP #13B05-03 Date Issued: 06/28/13	Collection of the Inspection Fee on Motor Fuel Is Transferred to the Department of Revenue
TIP #13B05-04 Date Issued: 11/08/13	Law Changes Affecting Natural Gas Fuel Retailers

Gross Receipts Tax on Utility Services

TIP #13B06-01 PDF Icon

Date Issued: 05/24/13

Gross Receipts Tax Index Prices for the Period July 1, 2013 through June 30, 2014

Insurance Premium Tax

TIP #13B8-01 Date Issued: 04/11/13	2013 Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes
TIP #13B8-02 Date Issued: 11/12/13	Firefighters' and Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapters 175 and 185, Florida Statutes

Intangible Tax

TIP #13C02-01 PDF Icon

Date Issued: 03/26/13

2013 Governmental Leasehold Intangible Tax Valuation Factor Table

Sales and Use Tax

TIP #13A01-01 Date Issued: 03/11/13	Owner-Direct Purchase Programs Public Works Contracts
TIP #13A01-02R Date Issued: 03/07/13 Revised: 05/20/13	Motor Vehicle Sales Tax Rates by State as of November 30, 2012 And Tax Credit Application
TIP #13A01-03 Date Issued: 03/29/13	Columbia County Increases Its Tourist Development Tax Rate Beginning April 1, 2013
TIP #13A01-04 Date Issued: 06/07/13	2013 Sales Tax Holiday August 2 through August 4, 2013
TIP #13A01-05 Date Issued: 06/28/13	Indexed Tax on Asphalt Will Increase to 72 Cents Per Ton For The Period July 1, 2013 Through June 30, 2014
TIP #13A01-06 Date Issued: 06/10/13	Sales and Use Tax Exemption for Purchases of Industrial Machinery and Equipment
TIP #13A01-07 Date Issued: 06/10/13	Sales and Use Tax Exemption Extended For Labor and Equipment Used in the Repair and Maintenance of Certain Aircraft
TIP #13A01-08 Date Issued: 06/17/13	Sales Tax Exemption for Natural Gas Used to Generate Electricity in a Non-Combustion Fuel Cell Used in Stationary Equipment
TIP #13A01-09R Date Issued: 06/27/13 Revised: 12/20/13	Sales Tax Exemption Dyed Diesel Fuel Used in Commercial Fishing Vessels and for Aquacultural Purposes
TIP #13A01-10 Date Issued: 06/20/13	Sales Tax Refund for Building Materials Used in Redevelopment Projects 2013 Legislative Changes
TIP #13A01-11 Date Issued: 08/20/13	New Tax Return – Form DR-15AIR for Reporting Sales and Use Tax on Certain Aircraft Purchases
TIP #13A01-12 Date Issued: 11/08/13	Highlands County Will Collect Own Tourist Development Tax
TIP #13A01-13 Date Issued: 12/18/13	Holmes County Discretionary Sales Surtax Continues at 1% Rate

Severance Tax

TIP #13B07-01 Date Issued: 03/29/13	Solid Mineral Tax Rates for Year 2013
TIP #13B07-02 Date Issued: 05/17/13	Gas & Sulfur Production Tax Rates for 2013-2014
TIP #13B07-03 Date Issued: 12/10/13	Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2014
TIP #13B07-04 Date Issued: 06/28/13	Exemption from the Taxes on Oil Production and Gas Production