Sales and Use Tax
University Payroll & Tax Services is responsible for remitting the University’s sales and use taxes on or before the 20th of every month on Form DR-15, the Sales and Use Tax Return. Rule 12A-15.002 of the Florida Administrative Code authorizes counties to levy a discretionary sales surtax on most transactions in the county that are subject to sales and use tax.
The Sales Tax Reference Guides below provide an overview and examples of sales that are typically subject to sales tax and those that are typically not subject to sales tax. Please refer to these guides, or contact our office for further assistance.
FL DOR Sales Tax Reference Guide (November 2017)
FL DOR Webinar: Sales Tax Fact vs. Fiction (PDF, December 2017)
In accordance with University Payroll & Tax Services directives and procedures, when recording departmental sales and use taxes, please use one of the following spreadsheet forms:
- Short Form – Only allows for recording of 6.0% sales tax collected.
- Long Form – Allows for multiple discretionary taxes to be reported.
You will only need to input the Date, Receipt/Deposit ID, Tax Exempt Sale, Taxable Sale, and Tax Collected.
When sales and use taxes are collected, it is important to complete the appropriate sales tax form and submit it to University Payroll & Tax Services no later than the 10th of every month via email. Please email the completed spreadsheet to firstname.lastname@example.org.
If you have questions, please call University Payroll & Tax Services at (352) 392-1231.
Florida Discretionary Sales Surtax
Discretionary sales surtax, also called a county tax, is imposed by most Florida counties and applies to most transactions subject to sales tax. The University of Florida and its departments must collect the surtax in addition to Florida’s general sales tax of 6.0 percent. The discretionary sales surtax is based on the rate in the county where taxable goods or services are delivered. A few counties do not impose the surtax.
Please see the following information guide and a table of the current discretionary sales surtax rates by county. These rates are typically updated each calendar year. The updated rates will be posted, when they are made available by the Florida Department of Revenue.
- Florida Discretionary Sales Surtax Guide
- Florida Discretionary Sales Surtax Rates Table (see Sales and Use Tax, Form DR-15DSS for the corresponding year)
Real Property Rental, Lease, or License
Effective January 1, 2018, the state sales tax rate imposed under section 212.031, Florida Statutes, on the total rent charged for renting, leasing, letting, or granting a license to use real property decreases from 6.0% to 5.8%, plus any applicable discretionary sales surtax. See Florida Tax Information Publication (TIP) #17A01-14 for additional information.
Some examples of real property rentals subject to tax under section 212.031, Florida Statutes, include:
- commercial office or retail space
- conference, convention, and meeting rooms
- warehouses or mini-warehouses
- self-storage units
Sales tax is due at the rate in effect during the time the tenant occupies, or is entitled to occupy, the real property regardless of when the rent is paid. Rental charges paid on or after January 1, 2018, for rental periods prior to January 1, 2018, are subject to 6.0% state sales tax, plus any applicable discretionary sales surtax. Rental payments made prior to January 1, 2018, that entitle the tenant to occupy the real property on or after January 1, 2018, are subject to 5.8% state sales tax, plus any applicable discretionary sales surtax.
The decrease in the state sales tax rate for renting, leasing, letting, or granting a license to use real property (commercial rentals) does not apply to the tax imposed under F.S. 212.03(6), (…leases or rents parking or storage spaces for motor vehicles in parking lots or garages, including storage facilities for towed vehicles, who leases or rents docking or storage spaces for boats in boat docks or marinas, or who leases or rents tie-down or storage space for aircraft at airports…)
All real property rentals, leases, or licenses must be clearly identified on the monthly department reporting to University Payroll and Tax Services, since these sales and taxes are separately stated on the University’s sales tax return to the Florida Department of Revenue.
Frequently Requested Documents
- Form W-9: Request for Taxpayer Identification Number and Certification (UF)
- DR-14: Consumer’s Certificate of Exemption (UF’s FL sales tax exemption)
- DR-13: (2018) Florida Annual Resale Certificate for Sales Tax (UF’s FL sales tax exemption for resales)
- DR-13: (2017) Florida Annual Resale Certificate for Sales Tax (UF’s FL sales tax exemption for resales)