[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303127-105":53,"doc-detail-303127-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","sales-tax-manual-dated-022018","Sales Tax Manual - Dated 02/2018","","Sales Tax Manual dated 02/2018 outlines Texas sales tax responsibilities for A&M-San Antonio, distinguishing exemption from collection obligations. It explains when sellers must collect tax on taxable items and services, how purchasers must provide tax exemption certificates, and why there is no “pass-through” exemption between departments or buyers. It also details which transactions are taxable or exempt, including guidance on services, information offerings, parking and storage, laundry, and postage/handling charges, plus rules for remittance and recordkeeping.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sales-tax-manual-dated-022018/303127/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sales-tax-manual-dated-022018/303127.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are A&M-San Antonio’s obligations regarding Texas sales tax?","Question",{"text":108,"@type":109},"A&M-San Antonio is exempt from paying Texas sales tax on purchases, but it must collect sales tax on its own taxable sales unless the buyer provides proof of tax exemption.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Do departments within the university need to collect sales tax when selling to each other?",{"text":113,"@type":109},"Sales tax is not collected on sales between university departments because the university is sales tax exempt overall, though tax exemption certificates govern taxable sales involving other purchasers.",{"name":115,"@type":106,"acceptedAnswer":116},"Which types of charges are taxable when a taxable item is sold?",{"text":117,"@type":109},"Postage and handling charges (transportation, freight, shipping, delivery, or convenience fees) are taxable to the customer when connected to a taxable sale, unless the sale is to an exempt organization or shipped out of state.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303127,1789800024,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":76},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Sales Tax Manual  \nDated 02/2018  \nGENERAL  \n• A&M-San Antonio is exempt from paying State of Texas sales tax on purchases. However, the University is not exempt from collecting tax on its sales.  \n• When the University (or individual departments), herein referred to as seller, sell a taxable item, the seller is responsible for collecting sales tax on all sales, unless the purchaser provides a proof of tax exemption. Sales tax exemption certificates should be kept on file by the seller according to the Texas A&M University System Records Retention Schedule (retention schedule) .  \n• There is no such thing as a pass through sale. A&M-San Antonio cannot pass on its exempt sales tax status to any purchaser. For example, a University department cannot purchase shirts and then sell them to a non-tax exempt purchaser without collecting sales tax.  \n• Sales tax is a tax on the purchaser, and the seller is not to absorb the tax in the sales price. The burden of proof of tax exemption inherently resides with the purchaser. A purchaser who claims to be sales tax exempt must provide the seller a tax exemption certificate. Since the University is sales tax exempt, no sales tax is collected on sales between University departments.  \n• The Department of Accounting Services will remit all sales tax collected by the University to the State Comptroller’s Office as required. There is no need for departments to fill out a sales tax form or to remit collected sales tax to the State.  \nTAXABLE SALES  \n• A tax must be collected on all cash sales involving tangible personal property.  \n• A tax must be collected on all taxable services. See Texas Administrative Code Title 34, Part 1, Chapter 3, Subchapter O for more information.  \no Amusement service is defined as entertainment, recreation, or sport that is an enjoyable occupation of the senses. Amusement services include, but are not limited to, live or recorded performances, exhibitions, spectator or participatory sports, and fairs or carnivals. However, no sales tax is collected on the sale of tickets for amusement services.  \no Data processing services include word processing, data entry, data retrieval, data search, collection of information, payroll and business accounting, data production, and other information storage or manipulation. These types of sales are taxable. Sales for the use of a computer or computer time for data processing are also taxable.  \no Duplicating services are taxable.  \no Information that is gathered, maintained, or compiled and made available by the provider of the information service to the public or to a specific segment of industry for a consideration is subject to sales tax. Examples of taxable information services include, but are not limited to, the following:  \n􀂾 newsletters;  \n􀂾 scouting reports and surveys, including those used in sports and the oil and gas and related industries;  \n􀂾 mailing lists, and bad check lists (only that percentage which represents names of persons located in Texas is taxable);  \n􀂾 real estate listings;  \n􀂾 financial, investment, stock market, or bond rating, or financial reports, other than charges to a person by a financial institution for account balance information;  \n􀂾 news clipping services and wire services; and  \n􀂾 abstracts of title and other information provided by title plants.  \n• Sales tax is due on the charge for parking and storage of a motor vehicle. Examples include charges for parking meters, either private or municipally owned, permits for parking or storage in lots or garages, impound fees, charges for valet parking services, and parking facility lease or rental. If the charge for parking and storage either includes a charge for transportation such as shuttle services, or is in addition to a separately stated charge for transportation, sales tax is due on the entire charge, including any separately stated charges for transportation, other than motor vehicle towing provided by licensed tow truck operators. Motor veh","cbCaicfOO0McPNv6","https://ap.wps.com/l/cbCaicfOO0McPNv6","pdf",160177,7,"English","# GENERAL\n## TAXABLE SALES\n## NONTAXABLE SALES","[{\"question\":\"What are A\\u0026M-San Antonio’s obligations regarding Texas sales tax?\",\"answer\":\"A\\u0026M-San Antonio is exempt from paying Texas sales tax on purchases, but it must collect sales tax on its own taxable sales unless the buyer provides proof of tax exemption.\"},{\"question\":\"Do departments within the university need to collect sales tax when selling to each other?\",\"answer\":\"Sales tax is not collected on sales between university departments because the university is sales tax exempt overall, though tax exemption certificates govern taxable sales involving other purchasers.\"},{\"question\":\"Which types of charges are taxable when a taxable item is sold?\",\"answer\":\"Postage and handling charges (transportation, freight, shipping, delivery, or convenience fees) are taxable to the customer when connected to a taxable sale, unless the sale is to an exempt organization or shipped out of state.\"}]","Sales Tax Manual - Dated 02/2018 | PDF"]