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%. 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.
Note: This tax is collected in addition to regular sales tax.
If the transaction is related to real property rental, lease, or license, a different base rate is charged.
Periodically, the Auxiliary Office conducts a review of the Educational Business Activity (EBA) sales based on the Department of Revenue Guidelines for Colleges and Universities to ensure all required taxes are remitted to the Florida Department of Revenue.
Reason for Directive
The Auxiliary Office is responsible for remitting the University’s sales and use taxes 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.
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)
Educational Business Activity (EBA) units are responsible for reporting and paying sales and use taxes on sales with external customers. Departments should submit the Sales and Use tax reports to the Auxiliary Office no later than the 10th of every month via email (email@example.com).
Educational Business Activity
Revenue-generating activity from the provision of goods and/or services. Such activity enhances, promotes, or supports the University’s instruction, research, public service and campus support functions, and other educational and support functions in order to meet the needs of students, faculty, staff, and members of the public participating in University events and programs.
01/31/2021: reviewed content
Educational Business Activity/Auxiliary Accounting: (352) 294-7236
Tax Services: (352) 294-7266