Sales and Use Tax

Directive Statement

Departments conducting sales and other taxable services to UF students, external customers, and the general public are liable to collect and remit applicable sales and use tax, including any discretionary sales surtax, on those transactions.  Failure to comply can result in audit findings, penalties, and additional assessments.

Reason for Directive

The purpose of this directive is to comply with Florida Department of Revenue (FLDOR) and Florida Statutes, including the calculation, collection, and remittance of sales and use tax.

Who must comply?

All university departments.

Procedures & Best Practices

Page Contents