New Sales Tax Rate for Alachua County

Michael V. McKee, Assistant Vice President and University Controller

Effective January 1, 2011, the new combined sales tax rate for Alachua County will be 6.25 percent. The Alachua County Wild Spaces/Public Places Surtax is scheduled to retire on December 31, 2010.

The new combined sales tax rate for the county will be 6.25 percent (6.00 percent current state rate + .25 percent Choices surtax, scheduled to retire on December 31, 2011). This rate applies to the sale or use of taxable merchandise or taxable services delivered into Alachua.

University units with taxable sales or services are expected to collect, deposit, and report the surtax in addition to and in a similar manner as state sales tax. Monthly sales tax reports are due to University Payroll and Tax Services no later than the tenth of the month following the monthly collection period. Please let this area know if no sales were made for a month. University Payroll and Tax Services reconciles taxable sales reported by university units with actual tax deposits and reports and transfers the tax to the Florida Department of Revenue. A chart of sales tax brackets for taxable sales is available at: http://dor.myflorida.com/dor/taxes/dr2x.html

Only the first $5,000 of a single sale of tangible personal property is subject to these discretionary sales surtaxes. The entire amount of rentals of real property or services is subject to discretionary sales surtax. Also keep in mind that if you sell or deliver taxable merchandise or services to a location in a different county imposing a discretionary sales surtax, you must collect the surtax at the rate imposed in the county where the merchandise or service is delivered. Information on discretionary sales surtax by county is available at: http://dor.myflorida.com/dor/forms/2009/dr15dss.pdf

Please contact Linda Orfield lorfield@ufl.edu or Brian Kuhl bkuhl@ufl.edu by email or by telephone at 392-1324 if you have any questions concerning this matter.