​​​Tax Information Publications 2023

Current Interest Rates

TIP #22ADM-08 PDF Icon
Date Issued: 10/26/22
Floating Rate of Interest is 9 Percent for the Period January 1, 2023 Through June 30, 2023
TIP #23ADM-01 PDF Icon
Date Issued: 05/03/23
Floating Rate of Interest is 11 Percent for the Period July 1, 2023 Through December 31, 2023
TIP #23ADM-04 PDF Icon
Date Issued: 10/24/23
Floating Rate of Interest is 12 Percent for the Period January 1, 2024 Through June 30, 2024

Administration

TIP #23ADM-02 PDF Icon
Date Issued:  06/19/23
Strong Families Tax Credit Cap Will Increase
TIP #23ADM-03 PDF Icon
Date Issued: 09/28/23
Live Local Program Tax Credit
TIP #23ADM-05 PDF Icon
Date Issued: 12/12/23
Multi-Tax Credits Available for State Fiscal Year 2024-2025

Communications Services Tax

TIP #23A19-01 PDF Icon
Date Issued:  06/15/23
Communications Services Tax Rates: Local Rate Increases Prohibited January 1, 2023 Through December 31, 2025
TIP #23A19-02 PDF Icon
Date Issued:  10/11/23
Change in Local Communications Services Tax Rate Beginning January 1, 2024
TIP #23A19-03 PDF Icon
Date Issued:  11/03/23
Change in Local Communications Services Tax Rate Beginning January 1, 2024

Corporate Income Tax

TIP #23C01-01 PDF Icon
Date Issued:  03/07/23
Florida Partnership Information Return (Form F-1065) Electronic Filing Available
TIP #23C01-02 PDF Icon
Date Issued:  07/07/23
Florida Corporate Income/Franchise Tax Internship Tax Credit Program Renamed Experiential Learning Tax Credit Program; Program Availability Expanded
TIP #23C01-03 PDF Icon
Date Issued:  07/14/23
Florida Corporate Income/Franchise Tax Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers
TIP #23C01-04 PDF Icon
Date Issued:  07/28/23
Florida Corporate Income Tax Adoption of 2023 Internal Revenue Code

Estate Tax

TIP #23C03-01 PDF Icon
Date Issued: 06/19/23
Changes to Decedent’s Estate Information Requirements

Fuel Tax

TIP #22B05-06R PDF Icon
Date Issued: 11/17/22
Revised: 01/05/24
Fuel Tax Rates Adjusted Beginning January 1, 2023
TIP #23B05-02 PDF Icon
Date Issued: 08/04/23
Fuel Tax Rates Adjusted September 1, 2023, Through December 31, 2023
TIP #23B05-03 PDF Icon
Date Issued: 11/14/23
Fuel Tax Rates Adjusted Beginning January 1, 2024
TIP #23B05-04 PDF Icon
Date Issued: 12/15/23
Refund of Taxes Paid on Fuel Used for Agricultural Shipments or Hurricane Debris Removal After Hurricane Idalia

Gross Receipts Tax

TIP #23B06-01 PDF Icon
Date Issued: 06/01/23
Gross Receipts Tax Index Prices for the Period July 1, 2023 Through June 30, 2024

Insurance Premium Tax

TIP #23B8-01 PDF Icon
Date Issued:  10/03/23
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

Intangible Tax

TIP #23C02-01 PDF Icon
Date Issued: 01/06/23
2023 Governmental Leasehold Intangible Tax Valuation Factor Table

Prepaid Wireless Fee

TIP #23A00-01 PDF Icon
Date Issued: 06/15/23
Prepaid Wireless E911 Fee Renamed to Prepaid Wireless Public Safety Emergency Communications Systems Fee

Reemployment Tax

TIP #2373B-01R PDF Icon
Date Issued: 06/15/23
Revised: 06/27/23
2023 Legislative Changes: E-Verify System Requirements and Florida Department of Economic Opportunity Name Change

Sales and Use Tax

TIP #23A01-01 PDF Icon
Date Issued:  01/18/23
Motor Vehicle Sales Tax Rates by State (as of January 18, 2023)
TIP #23A01-02 PDF Icon
Date Issued:  05/25/23
2023 Disaster Preparedness Sales Tax Holidays May 27, 2023 Through June 9, 2023 and August 26, 2023 Through September 8, 2023
TIP #23A01-03 PDF Icon
Date Issued:  05/25/23
Freedom Summer Sales Tax Holiday on Specific Admissions and Outdoor Activity Supplies May 29, 2023 Through September 4, 2023
TIP #23A01-04 PDF Icon
Date Issued:  06/07/23
Sales Tax Exemption Period on New ENERGY STAR Appliances (July 1, 2023 Through June 30, 2024)
TIP #23A01-05 PDF Icon
Date Issued:  06/07/23
Sales Tax Exemption Period on Gas Ranges and Cooktops (July 1, 2023 Through June 30, 2024)
TIP #23A01-06 PDF Icon
Date Issued:  06/15/23
2023 Back-to-School Sales Tax Holiday July 24, 2023 Through August 6, 2023
TIP #23A01-07 PDF Icon
Date Issued:  08/01/23
2023 Sales Tax Holiday for Tools Commonly Used by Skilled Trade Workers – September 2, 2023 Through September 8, 2023
TIP #23A01-08 PDF Icon
Date Issued:  06/19/23
Indexed Tax on Asphalt Increases to $1.14 Per Ton for the Period July 1, 2023 Through June 30, 2024
TIP #23A01-09 PDF Icon
Date Issued:  06/09/23
Sales and Use Tax Exemption for Baby and Toddler Products
TIP #23A01-10 PDF Icon
Date Issued:  06/09/23
Sales and Use Tax Exemption for Diapers and Incontinence Products
TIP #23A01-11 PDF Icon
Date Issued:  06/12/23
Sales and Use Tax Exemption for Renewable Natural Gas Machinery and Equipment
TIP #23A01-12 PDF Icon
Date Issued:  06/12/23
Secondhand Goods Definition Revised
TIP #23A01-13 PDF Icon
Date Issued:  06/19/23
Sales and Use Tax Exemption for Oral Hygiene Products
TIP #23A01-14 PDF Icon
Date Issued:  06/19/23
Sales and Use Tax Exemption for Firearm Safety Devices
TIP #23A01-15 PDF Icon
Date Issued:  07/05/23
Exemption for Fencing Used in Agricultural Operations Expanded
TIP #23A01-16 PDF Icon
Date Issued:  07/05/23
Sales Tax Exemption for Sales of Investigation Services by Small Private Investigative Agencies
TIP #23A01-17 PDF Icon
Date Issued:  07/05/23
Exemption for Building Materials Used in Construction of Eligible Residential Units for Affordable Housing
TIP #23A01-18 PDF Icon
Date Issued:  07/21/23
Highlands County Increases Tourist Development Tax Rate From 4% To 5%
TIP #23A01-19 PDF Icon
Date Issued:  07/21/23
Jackson County Increases Tourist Development Tax Rate From 4% To 5%
TIP #23A01-20 PDF Icon
Date Issued:  09/25/23
State Sales Tax Rate Imposed on Rentals, Leases, or Licenses to Use Real Property Reduced to 4.5%
TIP #23A01-21 PDF Icon
Date Issued:  12/15/23
Sales Tax Refund for Certain Farm-Related Materials Damaged by Hurricane Idalia
TIP #23A01-22 PDF Icon
Date Issued:  11/27/23
Collier County 1% Local Government Infrastructure Surtax Repealed Effective December 31, 2023
TIP #23A01-23 PDF Icon
Date Issued:  12/08/23
2024 Back-to-School Sales Tax Holiday January 1, 2024 Through January 14, 2024
TIP #23A01-24 PDF Icon
Date Issued:  12/15/23
Know Who is Responsible for Remitting Sales and Use Tax When Using Third-Party Delivery Networks
TIP #23A01-25 PDF Icon
Date Issued:  12/22/23
New Florida Farm Tax Exempt Agricultural Materials (TEAM) Card Program Beginning January 1, 2024
TIP #23A01-26R PDF Icon
Date Issued:  12/27/23
Revised: 9/30/24
Motor Vehicle Sales Tax Rates by State (As of December 27, 2023)

Severance Tax

TIP #23B07-01 PDF Icon
Date Issued:  04/07/23
Solid Mineral Tax Rates for 2023
TIP #23B07-02 PDF Icon
Date Issued:  05/09/23
Gas and Sulfur Production Tax Rates for 2023-2024


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