Florida Dept. of Revenue - Tax Information Publications 2016

Tax Information Publications 2016

Tax Information Publications (TIPs) are provided for reference and information. 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 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 #15ADM-05 Date Issued: 11/02/15	Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2016 through June 30, 2016
TIP #16ADM-01 Date Issued: 05/09/16	Floating Rate of Interest Remains at 7 Percent For the Period July 1, 2016 through December 31, 2016
TIP #16ADM-03 Date Issued: 11/10/16	Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2017 through June 30, 2017

Administration

TIP #16ADM-02 PDF Icon

Date Issued: 07/19/16

Florida Tax Credit Scholarship Program Tax Credit Cap Will Increase

Communications Services Tax

TIP #16A19-01 Date Issued: 05/04/16	Changes in Local Communications Services Tax Rates Effective July 1, 2016
TIP #16A19-02 Date Issued: 09/21/16	Changes in Local Communications Services Tax Rates Effective January 1, 2017
TIP #16A19-03 Date Issued: 11/18/16	Changes in Local Communications Services Tax Rates Effective January 1, 2017

Corporate Income Tax

TIP #16C01-01 Date Issued: 02/05/16	Florida Corporate Income/Franchise Tax Research and Development Tax Credit - Applications for Allocation of Credit Open March 20 - 26, 2016
TIP #16C01-02 Date Issued: 05/25/16	The Florida Income Tax Code Requires Additions to Income for First Year Federal Bonus Depreciation – Retroactive to January 1, 2015
TIP #16C01-03 Date Issued: 10/14/16	Florida Corporate Income Tax Return Due Date; Extended Due Date; and Installment Due Dates Note: A 2017 law change increases the duration of an extension of time from 5 months to 6 months for calendar taxable year-end taxpayers. See TIP #17C01-02 issued August 16, 2017, for more information.

Fuel Tax

TIP #16B05-01 Date Issued: 06/30/16	Aviation Fuel Tax Changes
TIP #16B05-02 Date Issued: 11/30/16	Fuel Tax Rates Adjusted Beginning January 1, 2017

Gross Receipts Tax on Utility Services

TIP #16B06-01 Date Issued: 05/26/16	Gross Receipts Tax Index Prices for the Period July 1, 2016 through June 30, 2017
TIP #16B06-02 Date Issued: 10/31/16	Gross Receipts Tax; Updated Index Price for Industrial Natural Gas

Insurance Premium Tax

TIP #16B8-01 Date Issued: 04/08/16	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 #16B8-02 Date Issued: 06/21/16	Certain Insurance Assessments No Longer Subject to Insurance Premium Tax
TIP #16B8-03 Date Issued: 10/12/16	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 #16C02-01 PDF Icon

Date Issued: 01/08/16

2016 Governmental Leasehold Intangible Tax Valuation Factor Table

Sales and Use Tax

TIP #16A01-01R2 Date Issued: 01/29/16 Revised: 03/22/16	Motor Vehicle Sales Tax Rates by State as of December 31, 2015
TIP #16A01-02 Date Issued: 03/02/16	Fingerprinting Services are Taxable
TIP #16A01-03 Date Issued: 04/27/16	New, Simplified Process for Nonprofit Organizations to Obtain and Renew Sales Tax Exemption Certificates
TIP #16A01-04 Date Issued: 06/09/16	Indexed Tax on Asphalt Will Be 75 Cents per Ton for the Period July 1, 2016 through June 30, 2017 Law Change Decreases the Indexed Tax for Use in Government Public Works Projects
TIP #16A01-05 Date Issued: 06/24/16	Secondhand Dealers
TIP #16A01-06 Date Issued: 06/10/16	2016 Back-to-School Sales Tax Holiday August 5 through August 7, 2016
TIP #16A01-07 Date Issued: 07/01/16	Changes to Sales Tax Exemption for Machinery and Equipment Note: A 2017 law revision has changed the statutory section referenced in this TIP from section 212.08(7)(kkk) to section 212.08(7)(jjj), Florida Statutes. (Chapter 2017-4, Laws of Florida)
TIP #16A01-08 Date Issued: 06/24/16	Exemption for Sales of Food or Drink by Qualified Veterans' Organizations
TIP #16A01-09 Date Issued: 11/15/16	Clay County Discretionary Sales Surtax Continues at 1% Rate
TIP #16A01-10 Date Issued: 11/16/16	Highlands County Adds a 0.5% School Capital Outlay Surtax Beginning January 1, 2017
TIP #16A01-11 Date Issued: 11/16/16	Marion County Adds a 1% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-12 Date Issued: 11/16/16	Santa Rosa County Adds a 0.5% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-13 Date Issued: 11/18/16	Alachua County Adds a 0.5% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-14 Date Issued: 11/18/16	Bay County Adds a 0.5% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-15 Date Issued: 11/18/16	Brevard County Adds a 0.5% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-16 Date Issued: 11/16/16	Indian River County Discretionary Sales Surtax Continues at 1% Rate
TIP #16A01-17 Date Issued: 11/18/16	Liberty County Adds a 0.5% Emergency Fire Rescue Services Surtax Beginning January 1, 2017
TIP #16A01-18 Date Issued: 11/18/16	Manatee County Adds a 0.5% Local Government Infrastructure Surtax Beginning January 1, 2017 and Extends the 0.5% School Capital Outlay Surtax
TIP #16A01-19 Date Issued: 11/18/16	Osceola County Adds a 0.5% School Capital Outlay Surtax Beginning January 1, 2017
TIP #16A01-20 Date Issued: 11/18/16	Palm Beach County Adds a 1% Local Government Infrastructure Surtax Beginning January 1, 2017
TIP #16A01-21 Date Issued: 11/16/16	Polk County 0.5% Indigent Care Surtax is Extended
TIP #16A01-22 Date Issued: 11/16/16	Wakulla County Discretionary Sales Surtax Continues at 1% Rate
TIP #16A01-23 Date Issued: 12/09/16	Hardee County Adds a 2% Tourist Development Tax Beginning January 1, 2017
TIP #16A01-24R2 Date Issued: 12/28/16 Revised: 07/07/17	Motor Vehicle Sales Tax Rates by State as of January 1, 2017

Severance Tax

TIP #16B07-01 Date Issued: 03/15/16	Solid Mineral Tax Rates for Year 2016
TIP #16B07-02 Date Issued: 05/26/16	Gas and Sulfur Production Tax Rates for 2016-2017