1. 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. Each year University Tax Services conducts a review of the colleges and departments based on the Department of Revenue Guidelines for Colleges and Universities and identifies and remits the required sales taxes to the Florida Department of Revenue.

2. The University of Florida is a qualifying governmental body exempt from paying Florida sales tax on purchases for its own use. The Consumer's Certificate of Exemption (Form DR-14) may be obtained from University Tax Services or Purchasing.

3. Chapter 212 of the Florida Statutes define sales taxes as applying "...to the sale, rental, lease, or license to use goods, certain services, and commercial property in Florida, unless the transaction is specifically exempt." University Taxes Services and Purchasing possess copies of the Annual Resale Certificate (Form DR-13).

4. Examples of transactions subject to Florida sales tax:

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