UTMB HANDBOOK OF OPERATING PROCEDURES

Section 7 Student Policies Subject 7.1 Student Services and Activities Policy 7.1.24 Tax-Free Sales By Registered Student Organizations

09/01/96- Originated 04/30/08- Reviewed w/ changes - Reviewed w/o changes Student Affairs - Author

Tax-Free Sales By Registered Student Organizations

Policy

Texas law allows a registered student organization to be relieved from state sales tax liability for fund-raising sales occurring on one day per month, provided that the organization file with the Comptroller a certificate issued by UTMB establishing the organizations affiliated with UTMB. All proposed sales events are subject to the Regents’ Rules and to other institutional policies concerning the time, place, and manner of solicitation. The sales must be for the benefit of the registered organization and may not involve another entity not authorized to solicit under the Regents’ Rules. The items offered for sale may not be items that the organization has obtained on consignment.

Reference

Texas Tax Code, Section 151.321 Handbook for Registered Organizations