Alachua County One Percent Discretionary Sales Surtax Ends December 31, 2002

John P. Kruczek, University Controller

The Alachua County one percent discretionary sales surtax expires December 31, 2002. For sales on and after January 1, 2003 please use the six percent base sales tax rate.

University units with taxable sales or services are expected to collect, deposit, and report sales tax including sales surtaxes. Monthly sales tax reports are due to University Tax Services no later than the tenth of the month following the monthly collection period. Please notify University Tax Services if there were no sales made in a given month. University Tax Services reconciles taxable sales reported by university units with actual tax deposits and then reports and transfers the tax to the Florida Department of Revenue. Also please keep in mind that if taxable merchandise or services are sold or delivered to a location in a different county that imposes a discretionary sales surtax, you must collect that surtax at the rate imposed in the county where the merchandise or service is sold or delivered. A history of local sales tax and current rates is available at: http://taxlaw.state.fl.us/sut_out_hlo.asp?r=Local+Option+Dec%2E+01%2C+2002

If you have any questions on this matter, please contact Lea Mignone or Xin Zhang at 392-1324.