unit logo
  1. Home
  2. Knowledge Base
  3. Auxiliary Accounting
  4. Unrelated Business Income, Sales, and Local Tax
  5. Sales and Use Tax
  6. Florida Discretionary Sales Surtax

Florida Discretionary Sales Surtax

Directive Statement

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 Accounting Office conducts a review of the Fee-for-Service Educational Activity (FSEA) 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 Accounting 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.

Fee-for-Service Educational Activity (FSEA) 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 Accounting Office no later than the 10th of every month via email (ga-aux@ad.ufl.edu).

Use the Report Sales Use Tax – Long Form or Report Sales Use Tax – Short Form to report this information.

Last Reviewed

Last reviewed on 03/20/2024


Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266