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Sales and Use Tax

Directive Statement

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 (ga-aux@ad.ufl.edu).

Periodically the Auxiliary Office conducts a review of the EBA sales based on the Department of Revenue Guidelines for Colleges and Universities to ensure all required sales 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.  The Federal Internal Revenue Service and State Department of Revenue routinely make audits of universities.  Failure to comply with the various tax regulations that affect universities are not only costly but can be harmful to the image and prestige of the university.

Examples of Transactions Subject to Sales Tax

The following Educational Business Unit activities are subject to the Florida Sale and Use Tax:

  • A Performing Arts Center rents its facilities to performing artists.  The rental fee for its facilities is subject to Florida sales tax
  • A department sells merchandise such as t-shirts, books, CDs, and coffee mugs.  The merchandise sales are subject to Florida sales tax
  • A department sells subscriptions to a professional journal.  The subscriptions are subject to Florida sales tax
  • A college holds an auction to sell artwork.  The sales revenue from the auction is subject to Florida sales tax
  • A college sells research animals to other organizations.  These sales are subject to Florida sales tax
  • The university sells dinners, lunches, or breakfasts for fundraising.  These sales are subject to Florida sales tax

For more information of activities subject to Sales and Use Tax please contact the Auxiliary Office.

Procedures

Educational Business Activity 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 (ga-aux@ad.ufl.edu).

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

Definitions

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.

Last Reviewed

05/01/2020: reviewed content

Resources

Florida Department of Revenue

Contacts

Educational Business Activity/Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266