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University of Florida

Alachua County One Percent Discretionary Sales Surtax Begins January 1, 2002

John P. Kruczek, University Controller

Effective January 1, 2002 the University is required to begin collecting the Alachua County one percent discretionary sales surtax. This surtax applies to the sale or use of taxable merchandise or taxable services delivered into Alachua County and is applied in addition to the State’s six percent sales tax. The new combined sales tax rate for the county will be seven percent. This surtax is the result of voter approval of Alachua County Ordinance No. 01-01. The surtax is planned to expire December 31, 2002.

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 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 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 sales taxable at seven percent is available at: http://www.myflorida.com/dor/pdf/DR2C-i.pdf

Only the first $5,000 of a single sale of tangible personal property is subject to the one percent 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. A table of sales and use tax by county is provided at this link: http://taxlaw.state.fl.us/sut_out_hlo.asp?r=Rate+Chart+Nov+01%2C+2001

The Florida Department of Revenue Tax Information Publication on this subject is No. 01A01-20. If you have any questions on the matter, please contact Xin Zhang or Steve Sauls at 392-1324.