Glossary

Sales tax is a tax on the right to engage in a business activity. Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt. Sales tax is added to the price of taxable goods or services and collected from the purchaser at the time of sale. Florida’s general state sales tax rate is 6% with the following exceptions: 4% on amusement machine receipts, 5.5% (5.7% prior to January 1, 2020) on the lease or license of commercial real property, and 6.95% on electricity.

A scholarship is generally an amount paid or allowed to a student at an educational institution for the purpose of study and does not require repayment or the performance of present or future services (primarily for the benefit of the grantor) to receive it. UF reports scholarship income in box 5 of Form 1098-T to both the recipient and the IRS at year end.

A sequence of characters that uniquely names a wireless local area network (WLAN). An SSID is sometimes referred to as a “network name.” This name allows stations to connect to the desired network when multiple independent networks operate in the same physical area.

The process of annually collecting information on how university buildings and rooms are being utilized. The information gathered as a result of this survey is used for many purposes. One objective is to assist with development of the Facilities & Administrative (F&A) Rate Proposal to the Federal government. Another purpose is to inventory UF space and internally track and monitor how well the University’s space is being used. Finally, data gathered as part of this allocation is also used as a part of the development of the RCM budgeting tool.

A list of individuals and companies owned or controlled by, or acting for or on behalf of, targeted countries. It also lists individuals, groups, and entities, such as terrorists and narcotics traffickers designated under programs that are not country-specific. Collectively, these individuals and companies are called “Specially Designated Nationals” (SDNs). Their assets are blocked and U.S. persons are generally prohibited against dealing with them.

STAR departments have special privileges and responsibilities as it relates to decaling and inventorying their capital assets and attractive property. Departments that have demonstrated exemplary property practices are eligible to be classified as STAR (Scanning Targeted Auditable Resources) departments. View the list of STAR departments.

Also known as sub-ledgers, these include purchasing, payables, billing, receivables, travel, projects, and grants. Sub-systems feed information directly to the General Ledger.

A calculation of the number of days of physical presence in the U.S. during a three-year period (as described below) including the current calendar year. If the computed number of days for the three-year period is equal to or greater than 183 days, and the number of days in the current year is at least 31, then the foreign national has met the substantial presence test, and is a resident alien for tax purposes in the current calendar year. The substantial presence test for a given calendar/tax year is computed by adding: • All of the days of physical presence in the U.S. in the current calendar year • One-third (1/3) of the days in the U.S. in the previous calendar year • One-sixth (1/6) of the days in the U.S. in the second preceding year When counting the number of days of physical presence in the U.S., any days during which the foreign national is considered an “exempt individual” are excluded from consideration. Being an “exempt individual” for the purposes of the substantial presence test does not mean exempt from paying tax.