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.
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.