Florida Sales Tax
Every person who engages in selling, renting, or licensing tangible personal property and certain services in Florida is exercising a taxable privilege. Transactions are not exempt from sales tax unless expressly exempted by statute. Sales tax should be charged in addition to the selling price and reported separately on the receipt. It is important to note that although the university is exempt from sales tax on purchases it makes for its own use, this does not relieve the university from its obligation to collect and remit sales tax on taxable transactions.
Anyone who engages in the business of selling communications services at retail in Florida is exercising a taxable privilege. Communication services include telecommunications, video, direct-to-home satellite, and related services. This definition includes voice, data, audio, video, or any other information or signals transmitted by any medium. As of July 1, 2015, the total Florida Communication Service Tax rate is 7.44%, in addition to a city/county rate that varies by location. Current tax rate information can be found at the Florida Department of Revenue website.
In addition to Florida sales tax, Tourist Development Tax is due on the total amount paid by a guest for the rental or lease of living quarters or accommodations in a hotel, motel, house, trailer camp, condominium, apartment, multi-unit structure, mobile home, trailer, single family home, or any other sleeping accommodations that are rented for a period of six months or less. Orange County Tourist Development Tax rate is 6%.
The university is registered to do business in the state of Texas. Therefore, we are obligated to collect and remit sales tax on sales delivered to Texas. If you make sales to customers in or have employees located in Texas, please contact the Tax Department.
Disclaimer: The University of Central Florida and its related organizations do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors before engaging in any transaction.