Tax Exemption Requirements

POLICY

The University of Texas at Austin claims an exemption from taxes under Chapter 20, Title 122A, Revised Civil Statutes of Texas, for the purchase of tangible personal property, as this property is being secured for the exclusive use of the State of Texas.

Purchases:

Each purchase order contains the tax exempt certificate. The University's Federal I.D. number (FEIN) is 74-6000203.

Texas Sales and Use Tax Exemption Certification Form 

Texas Sales and Use Tax Exemption Certificate Instructions

Hotels:

Employees of The University of Texas at Austin who are traveling on official business do not pay state taxes on in-state lodging. The Texas Hotel Occupancy Tax Exemption Certificate must be presented at Texas lodging establishments in order to be exempt from state lodging taxes. Other travelers on official university business, such as independent contractors, prospective employees, or non-employed students, are not exempt and will be reimbursed if charged state taxes.

Travelers are not exempt from other hotel taxes, including local, county, or sports taxes. They are also not exempt from any out-of-state hotel taxes. Those taxes must be paid and are reimbursable.

Business Meals:

The university is exempt from state sales tax, so faculty and staff must follow the Texas Sales and Use Tax Exemption Certificate Instructions and present the exemption certificate to the food or catering vendor at the time the order is placed (Catering) or at the time of purchase (vendor). However, if paid with personal funds, employees can be reimbursed for sales tax on business meals. For tax charged on goods and services, refer to 9.1.2. Other Reimbursements, for guidance.