Real Property Rental, Lease, or License

Examples of Real Property Rentals

The following are examples of real property rentals subject to tax under Section 212.031, Florida Statutes:

• commercial office or retail space
• conference, convention, and meeting rooms
• warehouses or mini-warehouses
• self-storage units

Procedures

Fee-for-Service Educational Activity units are responsible for reporting and paying sales and use taxes on sales with external customers.  Departments should submit the Sales and Use tax reports to the Auxiliary Accounting Office no later than the 10th of every month via email (ga-aux@ad.ufl.edu).

Use the Report Sales Use Tax – Long Form (for all Commercial Real Property Rentals or other sales tax rates) or Report Sales Use Tax – Short Form (sales at Alachua County tax rates) to provide this information.

Contacts

Auxiliary Accounting: (352) 294-7236

Tax Services: (352) 294-7266

Resources

Sales Use Tax Long Form Report

Sales Use Tax Short Form Report

Directive Statement