Sales and Use Tax

Examples of Transactions Subject to Sales Tax

The following Fee-for-Service Educational Activity Unit activities are subject to the Florida Sale and Use Tax:

A Performing Arts Center rents its facilities to performing artists. The rental fee for its facilities is subject to Florida sales tax
A department sells merchandise such as t-shirts, books, CDs, and coffee mugs. The merchandise sales are subject to Florida sales tax
A department sells subscriptions to a professional journal. The subscriptions are subject to Florida sales tax
A college holds an auction to sell artwork. The sales revenue from the auction is subject to Florida sales tax
A college sells research animals to other organizations. These sales are subject to Florida sales tax
The university sells dinners, lunches, or breakfasts for fundraising. These sales are subject to Florida sales tax

For more information of activities subject to Sales and Use Tax please contact the Auxiliary Accounting Office.

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.