Tax Compliance FAQs
What is the definition of a "stipend payment"?
A stipend payment from 51²è¹Ý is a financial aid award for a currently enrolled 51²è¹Ý student for which no work is required.
For which states does 51²è¹Ý have sales tax exemption certificates?
Currently 51²è¹Ý has exemption certificates for state sales tax in Florida, New Mexico, New York, Tennessee and Texas. These may be used for supply purchases for 51²è¹Ý business.
Copies of the Certificates may be obtained from the Sales Tax Exemptions section.
What is the rate of reimbursement for mileage?Beginning on January 1, 2024, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
- 67 cents per mile driven for business use, up 1.5 cents from 2023.
- 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, a decrease of 1 cent from 2023.
- 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2023.
Under what circumstances would 51²è¹Ý pay sales tax?
If 51²è¹Ý is renting equipment and its employees operate the equipment, the University issues an exemption certificate and does not pay sales tax. If the University rents the equipment with an operator, it has to pay sales tax.
Does the Texas Hotel Occupancy Tax Exemption Certificate exempt 51²è¹Ý travelers from all hotel taxes?
No. The exemption is valid only in the state of Texas and only for the state portion of the hotel tax. The traveler must still pay for the city, county and any other portions of the hotel occupancy tax.
Do 51²è¹Ý travelers have to pay sales tax on meals when traveling on University business?
Yes.
Do 51²è¹Ý travelers have to pay sales tax on purchases for business purposes in Texas?
No. 51²è¹Ý business travelers may use 51²è¹Ý’s tax exemption certificate when purchasing supplies for business. Examples include calculators, note pads, pens, and pencils.