Florida Dept. of Revenue - Tax Information Publications 2007

Tax Information Publications 2007

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 #06ADM-03 Date Issued: 12/01/06	Floating Rate of Interest for Most Taxes and Fees Will Increase to 12 Percent For the Period January 1, 2007, Through June 30, 2007
TIP #07ADM-01 Date Issued: 06/01/07	Floating Rate of Interest for Most Taxes and Fees Remains 12 Percent For the Period July 1, 2007, Through December 31, 2007
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

Administration

TIP #07ADM-02 Word Icon

Date Issued: 06/29/07

New Law Allows Statistical Sampling of Fixed Assets

Communications Services Tax

TIP #07A19-01 Date Issued: 04/16/07	Local Communications Services Tax Rate Change Effective June 1, 2007 City of Altamonte Springs
TIP #07A19-02 Date Issued: 11/20/07	Communications Services Tax Filing Frequency Changed to Monthly Beginning January 1, 2008
TIP #07A19-03 Date Issued: 09/28/07	Changes in Local Communications Services Tax Rates Effective January 1, 2008
TIP #07A19-04 Date Issued: 11/21/07	Changes in Local Communications Services Tax Rates Effective January 1, 2008
TIP #07A19-05 Date Issued: 11/29/07	Communications Services Tax Resale Law Changes Effective January 1, 2008
TIP #07A19-06 Date Issued: 07/20/07	Local Communications Services Tax Rate Change Effective September 1, 2007 City of Gainesville
TIP #07A19-07 Date Issued: 09/28/07	New Taxing Jurisdictions Added to Communications Services Tax Effective January 1, 2008

Corporate Income Tax

TIP #07C01-01 Date Issued: 03/15/07	Corporate Income Tax and Franchise Tax Florida Renewable Energy Production Tax Credit Section 220.193, Florida Statutes
TIP #07C01-02 Date Issued: 06/01/07	Florida Corporate Income Tax "Piggybacks" 2007 Internal Revenue Code
TIP #07C01-04 Date Issued: 09/18/07	Florida Corporate Income Tax - Voluntary Electronic Filing

Documentary Stamp Tax

TIP #07B04-01 Word Icon

Date Issued: 12/19/07

Documentary Stamp Tax Filing Frequency Changed to Monthly Beginning January 1, 2008

Estate Tax

TIP #07C03-01 Word Icon

Date Issued: 06/29/07

Estate Tax Return Zero Filing Requirements

Fuel Tax

TIP #06B05-06 Date Issued: 01/12/07	A Clarification to Reporting Requirement for Local Government Users and Mass Transit System Providers.
TIP #07B05-01 Date Issued: 05/22/07	Local Government Users and Mass Transit Systems That Manufacture Biodiesel for Their Own Use or For Sale Must Be Licensed as Wholesalers
TIP #07B05-02 Date Issued: 07/01/07	Refund for Motor Fuel Used For Commercial Aviation Purposes
TIP #07B05-03 Date Issued: 11/30/07	Fuel Taxes Adjusted Beginning January 1, 2008
TIP #07B05-04 Date Issued: 10/05/07	Notice of Change to Fuel Tax Forms

Gross Receipts Tax on Utility Services

TIP #07B06-01 Date Issued: 05/23/07	Gross Receipts Tax Index Prices for the Period July 1, 2007, Through June 30, 2008
TIP #07B06-02 Date Issued: 06/27/07	Gross Receipts Tax for Utility Services Change in Due Date for Tax Returns and Payments

Insurance Premium Tax

TIP #07B8-01R Date Issued: 01/09/07 Revised Date: 02/08/07	Police Officers' Pension Trust Funds Excise Taxes on Insurance Premiums Chapter 185, Florida Statutes - Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing Use of the PLACE_NAME Field
TIP #07B8-02 Date Issued: 10/19/07	Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes on Insurance Premiums: Updated Electronic Address/Jurisdiction Database for Determination of Insurance Premium Tax Situsing

Intangible Tax

TIP #07C02-01 PDF Icon

Date Issued: 01/02/07

Repeal of Annual Intangible Personal Property Tax

Sales and Use Tax

TIP #07A01-01 Date Issued: 01/12/07	Jefferson County 2% Tourist Development Tax Beginning February 1, 2007
TIP #07A01-02 Date Issued: 02/01/07	Bradford County Increases Tourist Development Tax From 2% to 4% beginning March 1, 2007
TIP #07A01-03 Date Issued: 04/18/07	Hendry County Increases Tourist Development Tax From Two Percent to Three Percent Beginning May 1, 2007
TIP #07A01-04 Date Issued: 04/30/07	Hurricane Preparedness Sales Tax Holiday June 1 through June 12, 2007
TIP #07A01-05 Date Issued: 07/01/07	Electricity Used for Agricultural Purposes
TIP #07A01-06 Date Issued: 07/01/07	Exemption From Commercial Rent Tax (s. 212.031, F.S.) For Bookstore Operations At Postsecondary Educational Institutions
TIP #07A01-07 Date Issued: 06/15/07	2007 Sales Tax Holiday August 4 through August 13, 2007
TIP #07A01-08 Date Issued: 06/25/07	Exemption Extended for Labor, Repair, Maintenance, Sales, And Leases of Certain Aircraft
TIP #07A01-09 Date Issued: 06/29/07	Certain Delivery Charges Are Not Subject To Florida Sales And Use Tax
TIP #07A01-10 Date Issued: 06/29/07	Capital Improvements Made by Those Renting Real Property From the Florida Turnpike Enterprise Are Not Subject to Commercial Rent Tax Beginning July 1, 2007
TIP #07A01-11 Date Issued: 07/01/07	Indexed Tax on Asphalt Will Increase to 62 Cents Per Ton for the Period July 1, 2007, Through June 30, 2008
TIP #07A01-12 Date Issued: 10/10/07	Estimated Sales Tax for Businesses with Multiple Locations with the Same Taxpayer Identification Number
TIP #07A01-13 Date Issued: 11/16/07	Electronic Filers Will Not Receive 2008 Sales and Use Tax Coupon Books
TIP #07A01-14 Date Issued: 11/21/07	Use Tax Filers Who Pay Taxes Electronically Will Not Receive 2008 Sales and Use Tax Coupon Books
TIP #07A01-15 Date Issued: 11/21/07	SUT and SW Filing Frequency Changed to Monthly Beginning January 1, 2008
TIP #07A01-16 Date Issued: 12/3/07	Notice to Semiannual and Annual Sales and Use Tax Filers

Severance Tax

TIP #07B07-01 Date Issued: 03/31/07	Solid Mineral Tax Rates for Year 2007
TIP #07B07-02 Date Issued: 05/18/07	Gas & Sulfur Production Tax Rates for 2007-2008
TIP #07B07-03 Date Issued: 12/15/07	Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2008

Unemployment Tax

TIP #0760BB-02 PDF Icon