New Sales Tax Rate for Alachua County
Michael V. McKee, Assistant Vice President and University Controller
Effective January 1, 2012, the new sales tax rate for Alachua County will be 6.0 percent. The Alachua County .25 percent Indigent Care (Choices) Surtax is scheduled to retire on December 31, 2011, meaning Alachua County will have no discretionary sales surtax for 2012. 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 any 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/pdf/dr2x.pdf
Only the first $5,000 of a single sale of tangible personal property is subject to discretionary sales surtax. 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/2012/dr15dss.pdf
The state sales tax rate for electric power and energy remains at 7.0 percent for 2012.