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.
- 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]
- Lamination.
See also: What's the difference between document delivery and Interlibrary Loan?
