Division of Finance and Support Services (FSS)

601 University Drive
JCK-920
San Marcos, TX 78666
Ph: 512-245-2244
Fax: 512-245-2033
vpfss@txstate.edu

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Texas State > Division of Finance and Support Services (FSS) > Policy and Procedure Statements > Parking Facilities - Sales Taxes

Parking Facilities - Sales Taxes

Revised: 06/08
FSS/PPS No. 03.09.01
Issue No. 3
Reviewer: Tax Specialist
Effective Date: 05/15/00 (E4Y)
Review Date: 05/12

01. PURPOSE

01.01	To establish responsibility and policy regarding sales tax collection and remittance for Texas State parking facilities.
01.02	To ensure that policy conforms to State Law.

02. POLICY

02.01

Sales Tax Exemption (Educational Events) - Parking receipts from University parking facilities are exempt from sales tax provided that the receipts are related to Texas State's exempt purpose of education. (Texas Tax Code Sec. 151.309 and 151.310) Examples of events related to Texas State's exempt purpose for which sales tax is NOT assessed are student orientation activities, high school graduation functions, educational lectures and athletic events.

02.02

Sales Tax Required (Non-Educational Events) - Sales tax must be collected for parking fees charged at non-educational events. These are defined as ones that do not meet the University's exempt purpose of education. Examples of events that do not meet the University's exempt purpose are weddings/wedding receptions and entertainment events (concerts and plays) performed by persons who are not Texas State students and/or faculty members. All individuals (including staff, faculty and students) attending these types of events must be charged sales tax.

02.03

Sales tax collection can be implemented using one of three methods for non-educational events:

(a)	Taxable sales will be identified via a special pass issued by the manager of the parking facility. These passes will be issued to persons scheduling non-educational events and who pay in advance (including sales tax) for guest parking.
(b)	If no prepaid passes are issued for a non-educational event, it is the responsibility of the parking facility manager to identify taxable sales. The parking facility must use a cash register with a taxable/nontaxable function key for reporting purposes.
(c)	Assume that all receipts ar taxable and collect sales tax on all parking fees.

02.04

Student Center Garage

(a)	For purposes of the Student Center garage, it will be assumed that individuals using the garage have an educational purpose unless they are attending a non-educational event (defined in 02.02).
(b)	The Director of the Student Center is responsible for ensuring that the required sales tax from the Student Center garage is collected and remitted to the State on or before the due date. (defined in 02.05)

02.05

Tax Remittance and Reporting Period

(a)	The manager of each parking facility is responsible for assuring that sales tax are collected and remitted in accordance with State requirements.

02.06

The Associate Vice President for Financial Services/ will be responsible for publicizing this policy.

03. MAJOR RESPONSIBILITIES ASSOCIATED WITH THIS PPS

Major responsibilities for routine assignments associated with this PPS include the following:

Positions	Section	Date
Tax Specialist	Review	May (E4Y-00)

04. CERTIFICATION OF STATEMENT

This FSS/PPS has been approved by the following individuals in their official capacities, and represents FSS policy and procedure from the date of this document until superseded.

Tax Specialist, Reviewer

Associate Vice President, Financial Services/ Reviewer

Vice President for Finance and Support Services

Approved:	____________________________ Reviewer
Approved:	____________________________ Reviewer
Approved:	____________________________ Vice President for Finance and Support Services