Answered By: Paul Landers
Last Updated: Nov 14, 2019     Views: 175

The Texas Comptroller has advised that while TTUHSC as a consumer is tax-exempt, as a provider certain services to TTUHSC patrons are taxable. Below is a partial list of taxable and non-taxable library services. The libraries will begin collecting sales tax on November 15, 2019.

 Non-taxable:

  • Services to other tax-exempt entities.
  • Any service paid by a TTUHSC departmental account funds transfer.
  • Overdue fines.
  • Lost book fees.
  • Interlibrary Loan  [*note]
  • Literature Searches.
  • Friend of the Library (FOTL) memberships.
  • Contracts (up to the contract threshold. Overages are taxable.)

Taxable (except when paid via departmental funds transfer):

  • Out-of-pocket printing via PaperCut  [ TIP - get more free printing with credit transfers ]
  • Poster printing.
  • 3D printing.
  • Document Delivery  [*note]
  • Faxing.
  • Lamination.

See also:  What's the difference between document delivery and Interlibrary Loan?