FAQ

Sales Tax Questions:

• What is required for my department to collect sales taxes? You must contact Tax & Compliance prior to collecting sales tax. All locations must be registered with Florida Department of Revenue (DOR).
• How are sales taxes remitted to DOR? Departments will complete the sales tax spreadsheet and email it to tax@fau.edu by the 20th of the month. Prompt submission is critical because a late submission may result in penalty and interest to all departments if the sales tax returns are not submitted by the due date.
• How often does the DOR perform sales tax audits? The timing of audits is unpredictable, but they typically occur every five years. The scope of the audit covers a three-year time period, and it is essential that departments maintain adequate records for the amounts reportable as taxable.
• What types of purchases are eligible for the sales tax exemption? The University’s consumer certificate of exemption is only valid for purchases made and paid for directly with the University which includes Purchasing Card purchases. If an employee used their personal card to pay on behalf of the University, the sales tax is due and payable on that transaction.