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Handbook of Business Procedures

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Part 5. Sales of Goods and Services - Table of Contents


5.5. SALES TAX - GENERAL INFORMATION

A. Introduction

The University of Texas at Austin is exempt from paying Texas state sales tax but must still assess tax on most sales involving tangible personal property. The Texas Comptroller of Public Accounts defines tangible personal property as something that can be seen, weighed, measured, felt, or touched, or that is perceptible to the senses in any other manner, including software.

Some services are also taxable, including:

  • amusement services
  • cable television
  • data processing
  • information services
  • Internet access
  • motor vehicle parking
  • nonresidential real property repair, restoration, or remodeling
  • personal property maintenance, remodeling, or repair
  • personal services
  • personal property services
  • security services
  • taxable labor (manufacturing, assembling, fabricating, or processing products)
  • telecommunications
  • utility transmission and distribution

B. Resources

 

 

Part 5. Sales of Goods and Services - Table of Contents