Sales Tax and Tax Exemption

All registered organizations, including nationally-affiliated organizations, must use Rice's tax exemption status for items purchased using their C-Fund within the state of Texas. This includes P-Card purchases and reimbursements for items such as supplies, party and event supplies, t-shirts, etc. The only items it does not apply to are alcohol, airfare and out-of-state purchases. Just present a Tax Exemption Certificate, which is available on OwlNest, to the vendor and you may purchase items without tax. Rice University’s Tax Exemption Number is #74-1109620. It is the responsibility of the individual using the Student Activities P-Card to ensure purchases are tax-free.

In addition to being a Rice policy, this policy is in acknowledgement of the laws of the State of Texas. Therefore, if you submit a receipt with Texas sales tax on it, your organization will have to pay for that tax within 30 days of purchase. Student Activities is not able to take tax directly from your C-Fund. Rice is unable to  provide reimbursement for tax. The process for resolving tax issues is: 

  1. Pick up your Deposit Voucher from Student Activities, which is unique to your club’s purchase.
  2. Take the Deposit Voucher to the Cashier’s Office to pay the tax amount in the Allen Center, M-F 8:30AM - 4:00PM. The Cashier’s Office will attach a receipt to your Deposit Voucher and stamp "Paid" on the voucher. 
  3. Return the Deposit Voucher with the attached receipt to the Student Activities Office.

Did you know...? Some vendors will offer a refund or discount to cancel out the tax. This does not meet tax exemption standards and tax will still need to be removed from purchase. Here's an example of this:

Tax Exemption example

Tax Exemption and the Selling of Goods

The tax exemption status extends to buying goods only and not when reselling items. When you resell items, you must charge the buyer sales tax (unless the buyer is another tax exempt organization). For example, if you're fundraising by selling T-shirts, then part of the price you charge the buyers must include sales tax, which the State of Texas requires you to collect.

Paying for Travel

When traveling outside of Houston, you need to complete the Travel Registration Form before you do anything else!

Here are some things to remember when traveling and using the P-Card:

INSIDE OF TEXAS

OUTSIDE OF TEXAS

NO Texas Sales Tax

Pay tax outside of Texas

For Texas hotels, fill out a Texas Hotel Occupancy Tax Exempt Form and take with you to the hotel

With out of state hotels, pay for all taxes

With Texas hotels, only pay for City and County Taxes 

BOTH

Never pay for gas using a P-Card
Never pay for an AirBnB rental (with P-Card or personal card for reimbursement)
Can pay for airlines’ taxes
Get Credit Card Authorization Form from hotel and provide to Student Activities for signature

 

Purchase Reports

Previously known as Concur Reports, Purchase Reports are required to be submitted seven (7) days after the date your P-Card is due. The Purchase Report is how you report to Student Activities all of the purchases you made using the Student Activities P-Card. You will also use this form when reporting refunds or returns. 

If you are using SAPP funds, you will submit a SAPP Purchase Report

How to Fill Out the Purchase Report

  1. Fill out information about you and your club. 
  2. Identify the type of purchase:
    • Was the purchase made during travel outside of Houston? If the purchases were made during a trip, then you will need to attach a copy of your Travel Registration Form when prompted. 
    • Is the purchase for an event/meeting with food, an event with alcohol or general supplies for your club’s use?
  3. Enter your C-Fund information. If you're using SAPP funds, please complete the SAPP Purchase Report. 
  4. If purchase is related to an event, you will provide event details, such as the date, time, location and purpose of the event or meeting. Purchase Report example
    • For events and meetings with food and/or alcohol, you’ll provide additional information about the event or meeting.
      • Is the event external or internal?
        • External events and meetings are open to the general public or Rice students who are not members of the organization.
          • For external events and meetings, you will attach an email or flyer announcement for the event. This must include the date, time and location of the event or meeting. 
        • Internal events and meetings are only open to members and officers of the organization.
          • For internal events and meetings, you will use the Internal Attendees List Template available on OwlNest to attach a list of attendees to the event or meeting. This list includes attendees’ names and affiliation with Rice University.
            • Note: If your list includes a donor or external guest to campus (ex. a speaker), then you must identify the company or organization they are with on the Internal Attendees List Template. 
  5. For undergraduate events, if alcohol is purchased for the event or meeting, then you will attach the email approval from Petre Freeman, the Associate Director of Campus Events. For graduate events, you will attach the email approval from GPS.  
  6. Finally, attach all of your receipts! For each receipt you will specify the vendor’s name and the total amount spent.
    • Scan or take a picture of your receipt with your phone and upload it to the form. 
    • Save your receipt as clubname_eventname.
    • Acceptable formats for receipts include: .png, .jpg, .jpeg, .pdf, .html, .tif, or .tiff. 
    • Please specify any tips paid (if not already apparent) in the receipt by handwriting the added tip amount and actual total.
    • Please be sure that it is an itemized receipt and it does not display any Texas Sales Tax.
    • Receipts must be tax exempt, unless it was an out-of-state charge, airfare charge, or alcohol purchase.
LOCATION

ADDRESS AND EMAIL

Rice Memorial Center
Room 202
6100 Main Street MS-530
Houston, TX 77005
Phone: (713) 348-4097
Fax: (713) 348-5976
studentcenter@rice.edu

BUILDING HOURS

Monday - Friday
7:00am - Midnight

Saturday
9:00am - Midnight

Sunday
12:00pm - Midnight

OFFICE HOURS

Monday - Friday
9:00am - 5:00pm (limited staff)

Our entire staff will be available virtually Monday through Friday from 9am to 5pm.