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Deposit of Sales Taxes Collected by State Agencies (APS 008)

FPP A.015

Table of Taxable Items

Introduction

The following table lists examples of taxable items commonly sold by state agencies.

Table of Taxable Items

Use this table to determine whether sales may be subject to sales tax or exempt:

Category Item Taxable Exempt
Sales by agencies to out-of-state purchasers Possession takes place in Texas X  
Possession takes place outside Texas (e.g., mail order sales)   X
Sales of surplus property To non-state purchasers
(a) typewriters, office furniture, construction equipment and other tangible, personal property

Note: You may accept a resale certificate in lieu of collecting sales tax on sales to a retailer that will resell these items.		 X  
(b) vehicles licensed for use on highways (subject only to the Motor Vehicle Sales Tax which is collected by the county Tax Assessor-Collectors)   X
To state agencies   X
Sales of government publications and records Single copy of any document that a governmental body is required to furnish pursuant to Texas Government Code Annotated, Chapter 552 (Open Records Act) regardless of whether or not the copy is certified or whether the copy fee is set by statute or by governmental body. This includes reports or information that must be compiled pursuant to a specific request or inquiry (e.g., lists, special reports, computer tape reports, microfiche, audio-cassette duplication, blue-line copies and other items or records not fitting the category of a publication).   X
Additional copies to the same party in the same request   X
Copy or copies of documents that are not open to public inspection provided to an authorized party (e.g., birth certificate)   X
Regular publications by a governmental body of records or general information even though such records or information may be open or available to the public by statute (including topographic maps and other enlarged maps) X  
Sales of other publications Publications that meet the definition of a newspaper   X
Magazines sold on a semiannual or longer subscription basis and mailed second-class   X
Individual magazine sales X  
Transportation and delivery/handling charges on taxable items Handling charges X  
U.S. postage and handling charges (stated together) X  
U.S. postage (stated separately for mailing to buyer) X  
U.S. postage (stated separately for mailing to third-party at buyer’s request)   X
Transportation/delivery charges other than U.S. postage (e.g., UPS or Yellow Freight) X  
Sales of food for immediate consumption Meals and food sold by schools other than colleges and universities   X
Meals and food sold by colleges and universities X  
Bottled water, not flavored, sold by colleges and universities   X
Meals served by hospitals and other institutions licensed by the state for the care of human beings:
(a) to patients or inmates

Note: Effective Oct. 1, 1995, sales tax is due on meals, soft drinks, and candy sold to inmates of correctional facilities operated under the authority of, or under contract with, the state of Texas or a political subdivision of the state.		   X
(b) to visitors or employees X  
Sale of data processing services Word processing, data entry, data retrieval, data search, information compilation, payroll and business accounting data production and other information storage or manipulation:
(a) for individuals (first 20 percent of sale is exempt) X  
(b) for state agencies   X
Use of computer or computer time for data processing:
(a) by individuals (first 20 percent of sale is exempt) X  
(b) by state agencies   X
Sale of information services Furnishing general information:
(a) to individuals and most private businesses (first 20 percent of sale is exempt) X  
(b) to state agencies   X
(c) to newspaper of general circulation published at least weekly or to radio or TV stations licensed by FCC   X