UTMB HANDBOOK OF OPERATING PROCEDURES

Section 4 Fiscal Policies Subject 4.4 Accounting, General Policy 4.4.20 Use of State Sales Tax Exemption Form

04/01/90 -Originated 10/08/07 -Reviewed w/ changes -Reviewed w/o changes Financial Management -Author

Use of State Tax Exemption Forms

Policy

As an agency of the State of Texas, UTMB is exempt from payment of the Limited Sales and Use of Tax under the Texas Tax Code, Section 151.309 for the purchase of tangible personal property on behalf of the University. All UTMB employees wishing to obtain a sales tax exemption form from the Bursar’s Office must provide a statement identifying the purpose and justification for its use with their supervisor’s signature. Employees should use the tax exempt form for hotel accommodations within Texas associated with UTMB related business. See IHOP, 4.3.1Travel Policy.

References

Texas Tax Code Section 156.102(b)(2)