Florida imposes a 6% sales tax on the sales of most goods and certain services. The tax is also imposed on commercial leases and licenses to use real property. In addition, Florida counties can impose a local option surtax on top of the 6% rate that varies by county. The university is exempt from paying this tax on purchases made for its own use and paid for directly via P-card, T-card, or Disbursement Services.
The exemption doesn’t extend to individuals who make direct taxable purchases on behalf of the university and receive reimbursement (including tax paid) later. Also, departments that make sales of taxable goods, services, or leases real and tangible property to other individuals and entities must collect this tax from their customers at the time the transaction is made and remit it monthly to the State. Otherwise the university will owe the State for the uncollected taxes.
The University is required to file a monthly consolidated sales tax return and make estimated tax payments. There are currently 21 separate departments registered to collect Florida sales tax from customers located in 3 separate counties. If your department isn’t currently registered but is considering making sales to individuals and outside entities, you should contact Tax Services as far in advance as possible and before any transactions are made.
Tax Services will make an appointment for an on-site review of the proposed activity, assist you with the registration process, and secure the registration data from DOR. Tax Services will provide advice on what documentation to obtain and keep at the department level and will provide some internal forms to facilitate the exchange and reporting of information on the consolidated return.
Donald Tucker Civic Center
The civic center is registered separately and files its own monthly sales tax return.
Out-of-State Sales Tax
The university isn’t officially registered to do business in other states for many reasons. Direct out-of-state purchases where the goods are shipped and delivered here in Florida are subject to Florida sales tax as discussed above. However, if a purchase is made, paid for, and delivered in another state, we would owe that state’s sales tax even if the purchase was made via P or T card.