University Reporting of Sales and Use Tax

University Tax Services is responsible for remitting the University's sales and use taxes on or before the 20th of every month on Form DR-15, the Sales and Use Tax Return. Rule 12A-15.002 of the Florida Administrative Code authorizes counties to levy a discretionary sales surtax on most transactions in the county that are subject to sales and use tax.

In accordance with University Tax Services directives and procedures, when recording departmental sales and use taxes, please use one of the following spreadsheet forms:

• Short Form () - Only allows for recording of 6.25% sales tax collected.
• Long Form () - Allows for multiple discretionary taxes to be reported.

Since there are formulas used in auditing, you will only need to input the Date, Receipt/Deposit ID, Tax Exempt Sale, Taxable Sale, and Tax Collected.

When sales and use taxes are collected, it is important to complete the appropriate sales tax form and submit it to the Tax Services Office no later than the 10th of every month via email. Please email the completed spreadsheet to fa-sales-tax@admin.ufl.edu for proper recording.

If you have questions, please call the University Tax Services Office at 352-392-1324.