Pursuant to the provisions of Sections 213.015(1) and 213.2201, F.S., the Department is authorized to issue informal written technical statements called Tax Information Publications (TIPs).
    (1) Tax Information Publications are intended to:
    (a) Provide guidance to taxpayers, tax practitioners, and the public;
    (b) Promote the uniform application of the tax laws;
    (c) Inform taxpayers about the Department’s response to changes in:
    1. United States or Florida tax laws; or,
    2. Court or Division of Administrative Hearings decisions that interpret tax laws;
    (d) Explain to taxpayers their rights and responsibilities under the tax laws; and,
    (e) Assist taxpayers in complying with the tax laws.
    (2)(a) TIPs cannot supersede, alter, or otherwise change any provision of Florida law, Department rule, or any other source of law. They are not binding on the Department or on taxpayers, except as provided in Rule Fl. Admin. Code Chapter 12-13
    (b) A TIP is not a rule under the provisions of Florida Statutes Chapter 120
    (3)(a) If there is an inconsistency between a TIP and a statute, rule, or court decision, the statute, rule, or court decision controls.
    (b) Any person relying on a TIP is required to consider the effects of later statute or rule changes, or court decisions, that render the TIP inapplicable. A taxpayer who relies on the provision(s) contained in an inapplicable TIP cannot subsequently allege that he or she received inaccurate guidance from the Department.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented 213.015(1), 213.2201 FS. History-New 6-28-00.