If a Fee-for-Service Educational Activity (FSEA) engages in the business of selling communication services at retail, it must pay Telecommunication Tax. Departments must provide all relevant information to the Auxiliary Accounting 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.
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).