In general, revenue from the sale of tangible personal property or lease of tangible and real property is subject to Florida sales tax. The Tax Department is available to review revenues collected by the university to determine if transaction is subject to state and local sales taxes. Additional information regarding specific transactions and specific exemptions is provided via the links below.
- Determining Whether a Transaction is Subject to State Sales Tax - Exempt organizations must collect sales tax on taxable transactions with individuals or organizations that do not possess an exemption certificate issued by the Florida Department of Revenue.
- How to Document a Transaction with an Organization Exempt from Sales Tax
- Real Property Rentals
- Management Agreements vs. Leases or Licenses to Use Property – Determining if an agreement is a management agreements (not subject to Florida sales tax) vs. a leases or licenses to use property (subject to sales tax).
- Transient Rentals and Tourist Development Taxes – Taxation of living accommodations and summer camps.
- Fundraising (Meals, Auctions, Gift Certificates and Parking)
- Out of State Sales
- Returns of Merchandise
- Shipping/Transportation Charges
- Sales Tax - Lump sum Tuition, Food/Property distributed at Conferences, Seminars and Educational Courses (including books, supplies or other tangible property)
- Prepaid Calling Cards
- Mailing Lists
- Bartering or Trading Property
- Public Record Requests - copying charges
- Direct Support Organizations
- Recordkeeping Requirements
- How to Collect Sales Tax and Provide Receipt to Purchaser
- Determining Rates
- PS Chartfield Information
Location: Tampa Campus
Hours: 8:00 a.m. – 5:00 p.m.
Address: University Controller’s Office
University of South Florida
4202 E. Fowler Ave., ALN 147
Tampa, FL 33620
Tax Advisors: Anne Jetmundsen and Michelle Verdisco