If an Educational Business Activity (EBA) engages in the business of selling communication services at retail, it must pay Telecommunication Tax. Departments must provide all relevant information to the Auxiliary Office monthly, who is responsible for remitting the Communications Services Tax to the Florida Department of Revenue. Payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked, or hand-delivered on the first business day following the 20th. A return must be filed for each reporting period, even if no tax is owed.
Reason for Directive
Sales of communication services in Florida are taxable, unless specifically exempt. Communication services are defined as voice, data, audio, video, or any other information or signals, transmitted by any medium. University of Florida is registered to collect, report, and remit the Communications services tax using a Florida Communications Services Tax Return (Form DR-700016).
Tax Rate:(as of 11/30/2018)
The Florida communications services tax (CST) includes state tax and gross receipts tax. The total tax rate for the Florida communications services tax is 7.44%. The state tax rate is 4.92%. The total tax rate for the gross receipts portion is 2.52%, comprised of a 0.15% and a 2.37% rate. See Communication Services Tax Rates for additional information on how the rate is calculated.
What Communications Services are Subject to Tax?
Examples of communications services subject to tax include, but are not limited to:
- Local, long distance, and toll telephone, including those made at a hotel or motel
- Voice-over-Internet Protocol (VolP) telephone
- Private line services
- Cable and satellite television
- Video service (e.g., television programming or streaming), whether provided by cable, telephone, or other communications services providers
- Music streaming service
- Mobile communications
- Pager and beeper
- Telex, telegram, and teletype
- Facsimiles (fax), when not provided in the course of professional or advertising services
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