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The Department of Accounting Services mission is to contribute to Texas A&M University-San Antonio's success by providing knowledgeable and professional services for our customers through high quality, timely and accurate processing of financial information.
Accounting for Sales Taxes:
Although Texas A&M University-San Antonio is exempt from paying State of Texas sales tax on purchases, the University is not exempt from collecting taxes on certain sales. Unless the purchaser provides a proof of tax exemption, the University is responsible for collecting sales taxes when the University (or individual departments) sells a taxable item. Sales tax is a tax on the purchaser, and the University is not to absorb the tax in the sales price. Below is the Sales Tax Manual, Taxable Revenue Object Codes, and Frequently Asked Questions to assist you in properly accounting for sales taxes.
| Sales Tax Manual |
| Exempt Organization Search |
Taxable Revenue Object Codes
Sales tax must be collected on all taxable revenue. Revenue object codes can be viewed in FAMIS screen 806 or searched at Object Code Search.
The most commonly used revenue object codes range from 0352 to 0794. Below is a listing of the revenue codes and their taxability.
Royalties
| Code | FAMIS Definition | Taxable (Yes/No) | Description |
|---|---|---|---|
| 0352 | Royalties-Land Income | No | Used exclusively to record royalties on land investments. |
| 0353 | Royalties-Other | No | Used to record royalty income for books, journals, etc. |
Commissions
| 0400 | Commissions-Concessions | No | Used to record commissions from concessions. |
| 0401 | Commissions-Other | No | Used to record ring and bookstore commissions. |
| 0402 | Commissions-Vending | No | Used to record commissions from vending machines. |
Rentals
| 0433 | Rental - Booth | No | Rental of booth or space for events. |
| 0435 | Rental - Equipment | Yes | Rental of equipment such as iPads, tables, projectors, etc. |
| 0440 | Rental - Office | No | Rental of office space. |
| 0441 | Rental - Room | No | Rental of conference rooms and facilities. |
| 0442 | Rental - Space | No | Rental of outdoor or event spaces. |
| 0443 | Rental - Other | Yes, in some cases | Other rental items not covered above. |
Sales
| 0479 | Sales - Sponsorships | No | Qualified sponsorship payments; advertising is not considered a taxable benefit. |
| 0480 | Sales - Advertising | No | Revenue from sale of advertisements. |
| 0482 | Sales - Books | Yes | Revenue from book sales. |
| 0486 | Sales - Conference Fees | No | Lectures or seminars without hands-on training. |
| 0488 | Sales - Drugs/Medical Supplies | Yes (some cases) | Tax depends on whether items are medicated. |
| 0489 | Sales - Electricity | Yes | Taxable unless for residential use. |
| 0492 | Sales - Food | Yes | Includes refreshments and alcohol. |
| 0499 | Sales - Material | Yes | Materials used in services. |
| 0501 | Sales - Meals | Yes | Banquets and social events. |
| 0502 | Sales - Membership Fees | No | Non-student organization memberships. |
| 0503 | Sales - Merchandise | Yes | Sale of goods like mugs, pens, etc. |
| 0508 | Sales - Parking Fees | Yes | Visitor parking fees. |
| 0509 | Sales - Parking (Faculty/Staff) | No | Employee/student parking. |
| 0511 | Sales - Postage | Yes | Shipping taxable items. |
| 0513 | Sales - Printed Materials | Yes | Pamphlets, reports, etc. |
| 0516 | Sales - Publications | Yes | Magazines and articles (not newspapers). |
| 0520 | Sales - Short Course Fees | No | Hands-on training courses. |
| 0523 | Sales - Supplies | Yes | General supplies. |
| 0527 | Sales - Surplus Vehicles | No | Subject to motor vehicle tax only. |
| 0528 | Sales - Tickets | Yes (some cases) | Depends on event type and organization. |
| 0529 | Sales - Transcripts | No | Academic transcripts. |
| 0530 | Sales - Vending | Yes | Coin-operated machines. |
| 0574 | Sales - Other | Yes | Miscellaneous taxable items. |
Services
| 0575 | Services - Administration | Yes | Administrative services. |
| 0576 | Services - Artist | Yes | Artwork production. |
| 0581 | Services - Data Processing | Yes | Data-related services including storage and processing. |
| 0593 | Services - Printing | Yes | Printing services. |
| 0594 | Services - Professional | Yes | Licensed professional services. |
| 0597 | Services - Repairs/Cleaning | Yes | Repair and cleaning services. |
| 0598 | Services - Reproduction | Yes | Copy and imaging services. |
| 0620 | Services - Other Contracted | Yes (some cases) | Various contracted services. |
| 0692 | Services - Laminating | Yes (some cases) | Taxable for public sales. |
Fines & Penalties
| 0705 | Cash Over and Short | No | Bank deposit discrepancies. |
| 0710 | Fines - Overdue Books | No | Library fines. |
| 0714 | Returned Checks | No | NSF check penalties. |
| 0715 | Parking Violations | No | Parking fines. |
| 0724 | Forfeitures | No | Deposit forfeitures. |
| 0741 | Sales - Noncapitalized Plant Assets | Yes | Business Affairs use only. |
| 0751 | Collegiate Licensing Income | No | Brand usage revenue. |
| 0794 | Agency Funds | No | Funds not belonging to TAMUSA. |
Accountable Property Forms
| Accountable Property Officer Delegation Form | Annual Inventory General Notification FY21 |
| Missing or Stolen Property | Property Additions and Deletions |
Accounts Payable Forms
| New FAMIS Account Request form | W-9 for TAMU-SA |
Accounting Services Procedures
| Accountable and Responsibility Property | Disbursement of Funds |
Contact Us
|
Eddie Ortiz |
Elias Sanchez Assistant Controller 210-784-2011 Elias.Sanchez@tamusa.edu |
|
Andrew Cavazos |
Katinka Jiminez Financial Specialist III 210-784-2016 Katinka.Jiminez@tamusa.edu |
|
Zulema Gonzales |
Valeria Delarna Financial Analyst II 210-784-2080 Valeria.Delarna@tamusa.edu |
|
Betty Ponce |
Tristan Dovalina Staff Accountant 210-784-2073 Tristan.dovalina@tamusa.edu |
|
Kaleb Hamptop-Klar |
Vacant Grants and Foundation Accountant |
