Tax Information Publications

Archived Tax Information Publications (TIPs) are provided for reference and
may or may not contain currently applicable tax 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 the Department's Taxpayer Assistance at 850-488-6800 Monday
through Friday, excluding holidays. Sign up for the Department's email subscription service to receive an email when a new TIP is posted.

Archived TIP Year Webpages: 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024

Go to Current TIP Year Webpage

Administration

| TIP #98ADM-01

Date Issued: 8/07/98 | Changes in Statutory Provisions for Garnishment Beginning July 1, 1998 |
| TIP #98ADM-02

Date Issued: 11/25/98 | Statute of Limitations Revision Applies to Voluntary Disclosures
of All Taxes Effective July 1, 1998 |

Corporate Income Tax and Emergency Excise Tax

| TIP #98C1-01

Date Issued: 6/24/98 | Changes To Enterprise Zone Program Incentives - Job Credits |
| TIP #98C1-02

Date Issued: 7/01/98 | Changes To Corporate Income Tax Affecting Companies Involved In
Research And Development Activities With Universities |
| TIP #98C1-03

Date Issued: 7/01/98 | Corporate Income Tax And Franchise Tax Interest Rates Remains At 9
Percent Through December 31, 1998 |
| TIP #98C1-04

Date Issued: 7/10/98 | Corporate Income Tax and Franchise Tax and Intangible Personal
Property Tax Credit for Clean-Up/Rehabilitation Costs Incurred On
or After July 1, 1998 |
| TIP #98C1-05

Date Issued: 7/01/98 | 1998 Legislative Changes To The Law Covering Qualified Subchapter
S Subsidiaries And Limited Liability Companies |
| TIP #98C1-06

Date Issued: 7/02/98 | Corporate Income Tax Credit For Capital Investment Available
Beginning July 1, 1998 |
| TIP #98C1-07

Date Issued: 10/02/98 | This TIP has been superseded by TIP #01C01-04

• Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax | | TIP #98C1-07R Date Issued: 12/14/98 | This TIP has been superseded by TIP #01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax | | TIP #98C1-07S Date Issued: 12/14/98 | This TIP has been superseded by TIP #01C01-04 - Child Care Tax Credits - Corporate Income Tax; Insurance Premium Tax | | TIP #98C1-08 Date Issued: 12/01/98 | Corporate Income Tax And Franchise Tax Interest Rates Remain At 9 Percent Through June 30, 1999 |

Documentary Stamp Tax

| TIP #98B4-01

Date Issued: 3/18/98 | Legislative Changes Affecting Documentary Stamp Tax and
Nonrecurring Intangible Tax |
| TIP #98B4-02

Date Issued: 6/12/98 | Legislative Changes Affecting Documentary Stamp Tax |

Fuel Tax

| TIP #98B5-01

Date Issued: 12/01/98 | Florida Fuel Taxes Increase Beginning January 1, 1999 |
| TIP #98B5-02

Date Issued: 12/01/98 | Broward County Increases the "Additional Local Option Fuel
Tax" Beginning January 1, 1999 |
| TIP #98B5-03

Date Issued: 12/01/98 | Charlotte County Increases the "Additional Local Option Fuel
Tax" Beginning January 1, 1999 |
| TIP #98B5-04

Date Issued: 12/01/98 | Walton County Increases County Fuel Taxes Beginning January 1, 1999 |

Gross Receipts Tax on Dry-Cleaning Facilities

| TIP #98B11-01

Date Issued: 7/02/98 | Legislative Changes Affecting Drycleaning Facilities and
Perchloroethylene Beginning July 1, 1998 |

Intangible Personal Property Tax

| TIP #98C2-01

Date Issued: 12/30/98 | Intangible Tax Law Changes for 1999 |

Sales and Use Tax

| TIP #98A01-01

Date Issued: 3/3/98 | Important Notice to Local Governments and Garbage Collection
Services Companies |
| TIP #98A01-02

Date Issued: 6/15/98 | Filing Status Changed to Semi-Annual |
| TIP #98A01-03

Date Issued: 5/14/98 | Filing Status Changed to Semi-Annual |
| TIP #98A01-04

Date Issued: 6/11/98 | Florida Tax Relief Act of 1998 |
| TIP #98A01-05

Date Issued: 6/12/98 | Beginning May 15, 1998,
The Maintenance, Repair, Sale, and Lease of Certain Aircraft,
Parts and Equipment are Exempt |
| TIP #98A01-06

Date Issued: 6/19/98 | Beginning July 1, 1998,
Changes to the Sales Tax Exemption on Machinery and Equipment for
Printers Take Effect |
| TIP #98A01-07

Date Issued: 6/19/98 | Sales Tax Treatment for Motor Vehicle Leases and Rentals |
| TIP #98A01-08

Date Issued: 6/19/98 | Changes in Sales and Use Tax Exemption for Food Products Beginning July 1, 1998 |
| TIP #98A01-09

Date Issued: 6/19/98 | Admissions To Certain Sporting Events Exempt From Sales Tax |
| TIP #98A01-10

Date Issued: 6/26/98 | Changes in Electricity and Steam Exemption for Manufacturers Take
Effect July 1, 1998 |
| TIP #98A01-11

Date Issued: 6/29/98 | Legislature Exempts Paint Color Card, Flooring, Wallpaper, Fabric,
Window Covering, and Similar Samples |
| TIP #98A01-12

Date Issued: 6/26/98 | DR15VW Filing Requirements For Food and/or Beverage Vending
Machine Wholesalers Have Been Eliminated |
| TIP #98A01-13

Date Issued: 7/01/98 | Indexed Tax On Asphalt Increases One Cent To 48 Cents Per Ton |
| TIP #98A01-14

Date Issued: 7/01/98 | New Legislation Regarding Use Tax Liability Of Motor Vehicle
Dealers |
| TIP #98A01-15

Date Issued: 7/01/98 | Changes In Sales And Use Tax Exemptions For Agriculture Industry |
| TIP #98A01-15S

Date Issued: 08/14/98 | Changes In Sales And Use Tax Exemptions For Agriculture Industry |
| TIP #98A01-16

Date Issued: 7/02/98 | Alternative Method of Calculating Estimated Tax for Boat, Motor
Vehicle, and Aircraft Dealers |
| TIP #98A01-17

Date Issued: 7/31/98 | Motor Vehicle Sales Tax Rates by States as of August 1,1998 and Tax
Credit Application |
| TIP #98A01-18

Date Issued: 10/7/98 | Sales Tax Filing Status Changes (Estimated Tax) |
| TIP #98A01-19

Date Issued: 10/15/98 | Sales Tax Filing Status Changes (Estimated Tax for Nonconsolidated
Accounts) |
| TIP #98A01-20

Date Issued: 11/2/98 | 1999 EDI Filing Information |
| TIP #98A01-21

Date Issued: 10/15/98 | Sales Tax Filing Status Changes (EFT/EDI Obligation) |
| TIP #98A01-22

Date Issued: 10/21/98 | EFT/EDI Programs/Warehousing |
| TIP #98A01-23

Date Issued: 10/28/98 | Chambers of Commerce not Liable for Pre-1995 Sales Tax |
| TIP #98A01-24

Date Issued: 12/04/98 | Semi-Annual and Annual Sales Tax Filers' 1998 Tax Return Due January 1, 1999 |
| TIP #98A01-25

Date Issued: 12/14/98 | Sales Tax Filing Status Change to Monthly Beginning January 1999 |
| TIP #98A01-26

Date Issued: 12/14/98 | Sales Tax Filing Status Change to Monthly Beginning December 1998 |
| TIP #98A01-27

Date Issued: 12/30/98 | Beginning January 1, 1999,
Pollution Control Equipment for Landfills and Disposal Facilities
Will Be Exempt From Sales and Use Tax |
| TIP #98A01-28

Date Issued: 12/30/98 | Beginning January 1, 1999,
Pollution Control Equipment for Manufacturing Facilities Will Be
Exempt From Sales and Use Tax |
| TIP #98A15-01

Date Issued: 3/27/98 | Bay County Adds One-Half Percent School Capital Outlay Surtax |
| TIP #98A15-02

Date Issued: 8/18/98 | Santa Rosa County Sales Tax Rates Change |
| TIP #98A15-03

Date Issued: 9/9/98 | Miami-Dade County 6.5 Percent Sales Tax Rate Remains in Effect |
| TIP #98A15-04

Date Issued: 9/30/98 | The Lake County 2 Percent Tourist Development Tax Collected During
November 1998 and Future Months Is to Be Remitted Directly to the
Lake County Tax Collector |
| TIP #98A15-05R

Date Issued: 11/12/98 | Taylor County Adds 2 Percent Tourist Development Tax Beginning December 1, 1998 |
| TIP #98A15-06

Date Issued: 11/25/98 | Gulf County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999 |
| TIP #98A15-07

Date Issued: 11/25/98 | Jackson County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999 |
| TIP #98A15-08

Date Issued: 11/25/98 | Madison County Adds 2 Percent Tourist Development Tax Beginning January 1, 1999 |
| TIP #98A15-09

Date Issued: 11/25/98 | Hernando County Adds One-Half Percent School Capital Outlay Surtax
Beginning January 1, 1999 |
| TIP #98A15-10

Date Issued: 11/25/98 | Martin County Adds One Percent Local Government Infrastructure
Sales Surtax Beginning January 1, 1999 |

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