Tax Information Publications

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.



TIP Year:   2012 |  2013 |  2014 |  2015 |  2016 |  2017 |  2018 |  2019 |  2020 |  2021

Go to TIP Years 1998 - 2011

TIP # and Date Issued

Current Interest Rates

TIP #16ADM-03 PDF Icon
Date Issued: 11/10/16
Floating Rate of Interest Remains at 7 Percent For the Period January 1, 2017 through June 30, 2017
TIP #17ADM-01 PDF Icon
Date Issued: 05/05/17
Floating Rate of Interest Is 8 Percent For the Period July 1, 2017 through December 31, 2017
TIP #17ADM-02 PDF Icon
Date Issued: 11/15/17
Floating Rate of Interest Remains at 8 Percent for the Period January 1, 2018 through June 30, 2018

Communications Services Tax

TIP #17A19-01 PDF Icon
Date Issued: 09/20/17
New Taxing Jurisdiction Added to Communications Services Tax Effective January 1, 2018

Corporate Income Tax

TIP #17C01-01 PDF Icon
Date Issued: 02/23/17
Florida Corporate Income/Franchise Tax Research and Development Tax Credit - Applications for Allocation of Credit Open March 20 - 26, 2017
TIP #17C01-02 PDF Icon
Date Issued: 08/16/17
Florida Corporate Income Tax - Extension of Time - Calendar Year Ends; June 30 Installment Due Dates; Adoption of the Internal Revenue Code; and Tax Credit

Estate Tax

TIP #17C03-01 PDF Icon
Date Issued: 11/03/17
Changes to Decedent's Estate Information Requirements

Fuel Tax

TIP #17B05-01 PDF Icon
Date Issued: 09/15/17
Elimination of Motor and Other Fuel Tax Application and Renewal License Fees, and Refund Processing Fees
TIP #17B05-02R PDF Icon
Date Issued: 09/14/17
Revised: 09/28/17
Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period
TIP #17B05-03 PDF Icon
Date Issued: 11/14/17
Fuel Tax Rates Adjusted Beginning January 1, 2018

Gross Receipts Tax

TIP #17B06-01 PDF Icon
Date Issued: 05/26/17
Gross Receipts Tax Index Prices for the Period July 1, 2017 through June 30, 2018

Insurance Premium Tax

TIP #17B8-01 PDF Icon
Date Issued: 04/06/17
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 #17B8-02 PDF Icon
Date Issued: 10/20/17
Reduction to Title Insurance Premiums Becomes Permanent
TIP #17B8-03 PDF Icon
Date Issued: 10/09/17
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 #17C02-01 PDF Icon
Date Issued: 01/06/17
2017 Governmental Leasehold Intangible Tax Valuation Factor Table

Sales and Use Tax

TIP #16A01-24R2 PDF Icon
Date Issued: 12/28/16
Revised: 07/07/17
Motor Vehicle Sales Tax Rates by State as of January 1, 2017
TIP #17A01-01 PDF Icon
Date Issued: 01/27/17
Report Okaloosa County Tourist Development Tax to the Florida Department of Revenue Beginning April 1, 2017
TIP #17A01-02 PDF Icon
Date Issued: 02/10/17
Citrus County Increases Its Tourist Development Tax Rate Beginning March 1, 2017
TIP #17A01-03 PDF Icon
Date Issued: 04/07/17
Flagler County Increases Its Tourist Development Tax Rate Beginning June 1, 2017
TIP #17A01-04 PDF Icon
Date Issued: 05/02/17
Santa Rosa County School Capital Outlay Surtax Continues at 0.5% Rate
TIP #17A01-05 PDF Icon
Date Issued: 05/25/17
2017 Disaster Preparedness Sales Tax Holiday June 2 through June 4, 2017
TIP #17A01-06 PDF Icon
Date Issued: 06/13/17
Indexed Tax on Asphalt Remains 75 Cents Per Ton for the Period July 1, 2017 through June 30, 2018
TIP #17A01-07 PDF Icon
Date Issued: 07/01/17
2017 Back-to-School Sales Tax Holiday August 4 through August 6, 2017
TIP #17A01-08 PDF Icon
Date Issued: 07/21/17
New Sales and Use Tax Exemption for Animal and Aquaculture Health Products
TIP #17A01-09 PDF Icon
Date Issued: 08/25/17
Corrected: 08/30/17
Payments for the Purchase and Lease of Items Used for the Operation or Maintenance of a Municipally-Owned Golf Course
TIP #17A01-10 PDF Icon
Date Issued: 09/19/17
Taylor County Small County Surtax Continues at 1% Rate
TIP #17A01-11 PDF Icon
Date Issued: 09/20/17
Pasco County Increases Its Tourist Development Tax Rate Beginning October 1, 2017
TIP #17A01-12 PDF Icon
Date Issued: 09/28/17
Dixie County Increases Its Tourist Development Tax Rate Beginning October 1, 2017
TIP #17A01-13 PDF Icon
Date Issued: 12/11/17
Resale of Admissions to an Exempt Entity
TIP #17A01-14 PDF Icon
Date Issued: 11/13/17
State Sales Tax Rate for Rental, Lease, or License to Use Real Property Decreases to 5.8% on January 1, 2018
TIP #17A01-15 PDF Icon
Date Issued: 11/09/17
Sales of Products Used to Absorb Menstrual Flow Are Exempt Beginning January 1, 2018
Note: The statutory section referenced in this TIP has been corrected from section 212.08(7)(ooo) to section 212.08(7)(nnn), Florida Statutes.
TIP #17A01-16 PDF Icon
Date Issued: 10/24/17
Jefferson County Increases Its Tourist Development Tax Rate Beginning November 1, 2017
TIP #17A01-17 PDF Icon
Date Issued: 11/15/17
Pinellas County Local Government Infrastructure Surtax Continues at 1% Rate
TIP #17A01-18 PDF Icon
Date Issued: 12/01/17
Holmes County Increases Its Tourist Development Tax Rate Beginning January 1, 2018

Severance Tax

TIP #17B07-01 PDF Icon
Date Issued: 03/15/17
Solid Mineral Tax Rates for Year 2017
TIP #17B07-02 PDF Icon
Date Issued: 05/24/17
Gas and Sulfur Production Tax Rates for 2017-2018