\documentclass[12pt]{book}

\usepackage[parfill]{parskip}


\usepackage{array}
\usepackage{rotating}

\newenvironment{tips}
{
    \begin{tabular}{m{0.05\textwidth}|m{0.85\textwidth}}
    \rotatebox{90}{\textbf{TIPS}} &
}
{\end{tabular}
\bigskip
}


\begin{document}
Normal text paragraph 1. Note the indent below.

Normal text paragraph 2

\begin{tips}
Tips-table paragraph 1

Tips-table paragraph 2
\end{tips}


\end{document}