20.11 - Idaho Sales Tax Collection
老板:
- 电子邮件: controller@967322.com
最后更新: 2011年1月13日
A. 一般. The University of Idaho is exempt from paying Idaho 销售税 in the normal course of its business. 然而, the University's 销售税 exemption does not apply to UI employees, students and most student organizations. Under Idaho Administrative Code, IDAPA 35.01.02, "Idaho Sales and Use Tax Administrative Rules," the University is required to collect Idaho 销售税 on taxable sales. (牧师. 1-11]
It is also the responsibility of each department to maintain complete documentation to support all receipts that are reported as tax exempt. Examples of supporting documentation include seller invoices showing out-of-state shipping address, vendor purchase orders indicating tax exemption status, or a properly completed form ST-101 or ST-104G. (添加. 1-11]
Examples of the types of taxable sales most commonly made by the University are as follows:
A-1. Sales of Tangible Personal Property. Including (but not limited to): Books, 地图, 办公用品, 电脑, 无人认领的财产, 食物, 让步, 化学物质, 设备租赁, 树木和植物, 服装, 出版物, 小册子, 剩余财产, 和复印件. (牧师. 1-11]
A-2. 课程及实验费. Course lab fees charged to students in addition to regular registration may be taxable. If the lab fees paid provide books, 实验室手册, 影印, consumable materials or supplies to students for personal or classroom use, then the lab fee is taxable. If the lab fee covers maintenance costs of the lab only, then the fee is not taxable. 然而, if the lab fee is a mixture of both, the portion that is consumable items to the student must have the dollar value calculated and that amount will be taxed. If this cannot be determined, then the entire lab fee must be considered taxable. (添加. 1-11]
A-3. 入学费用. Including fees for using golf courses and swimming pools, 体育活动, 音乐会, 戏剧作品, and entertainment events. (任. & ed. 1-11]
A-4. Use of Facilities for Recreation. Include receipts from the rental of parks, buildings, or gymnasiums. (任. 1-11]
A-5. Rental of University Property. Includes lodging and general room rentals, equipment and facilities. 然而, rental of University facilities to taxable entities for events to which admission is charged is exempt as the 销售税 is collected on the price of admission to the event. (任. & 牧师. 1-11]
A-6. Exceptions to Collection of State Sales Tax. 一般来说, sales to and purchases made by other University departments, Idaho state agencies or the federal government are not taxable. Proper documentation should be acquired from these agencies and maintained on file within the selling department. [Note: Sales made to any other outside agency or private individual are considered taxable, and each department should collect the appropriate sales and use taxes.] (任. & 牧师. 1-11]
B. 程序. When a taxable sale occurs, 销售税 must be collected at the point of sale. Sales tax is currently 6% of the purchase price. Units can add 6% to their purchase price, or they can calculate a purchase price that 包括 销售税. [ed. 10-07, ed. 1-11]
例子: 售价是15美元.00; current tax rate is 6%. (添加. 1-11]
| Ex. 1:销售价格 不包括 销售税. | Ex. 2:销售价格 包括 销售税. | ||
|---|---|---|---|
| $15.00 × 0.06 = | $ 0.90 | $15.00 ÷ 1.06 = | $14.15 |
| $15.00 + $0.90 = | $15.90 | $15.00 - $14.15 = | $ 0.85 |
| 出售物品的价格= | $15.00 | 出售物品的价格= | $14.15 |
| 销售税= | $ 0.90 | 销售税= | $ 0.85 |
| 总销售额= | $15.90 | 总销售额= | $15.00 |
B-1. 申报销售税. Departments will fill out a Cash Transmittal Form [see 20.06 for detailed instructions on how to report both 牧师enues and taxes]. Revenues will be reported with a 牧师enue account code ending with a "T" (R-----T), and 销售税 will be credited to the fund of the organization receiving the 牧师enue and general ledger account 0670. [ed. 1-11]
C. 信息. Cash Transmittal/一般 Receipt form is available from Student Accounts. Call the cashiers at (208) 885-2137, 2138, or 2139 to order forms. For questions regarding whether a sale is considered taxable or for information on acceptable tax exemption documentation, contact 一般 Accounting at 一般 Accounting email. [ed. 7 - 10,牧师. 1-11]