• Skip to main content
  • Skip to main navigation
Baylor University
Student Activities
Student Life
  • Learn About Us
    • Our Mission
    • Student Activities Staff
    • Future Student Information
    • BU Faculty & Staff Information
      • Advisor Roles by Dunkel & Shuh
      • Serving Through Advising
    • Contact Information
  • Attend an Event
    • Buy Tickets
      • About Sing and Pigskin Lottery
      • BDSC Ticket Office Policies
      • Contact Information
      • General Public Athletic Tickets
    • After Dark
    • All-University Sing
      • History of Sing
      • Sing Judging
    • Athletic Events
    • CONNECT Calendar
    • Christmas on 5th Street
    • Diadeloso
    • Dr Pepper Hour
    • Homecoming Grandstand
    • Howdy at the Hurd
    • Late Night
    • Local Food on Campus
    • Ubreak
    • Pigskin Revue
    • Staycation Weekend
    • StompFest
      • History of Stompfest
      • Sign Up To Perform
      • What Is Stepping?
    • Sundown Sessions
  • Get Involved
    • Student Involvement Specialists
      • Student Involvement Center
    • Baylor Activities Council
    • Baylor Chamber of Commerce
    • Campus Programs
    • Fraternity & Sorority Life
    • Student Government
    • Student Organizations
      • Resources
    • Student Productions
      • Meet the Team
    • Union Board
      • Meet the Team
      • Sundown Sessions
      • Ubreak
    • Student Foundation
  • Lead
    • Student Organization Policies
      • University Departmental Guide
      • How to Use This Guide
      • General Policies for Student Organizations
      • Student Org Recognition / Expectations
      • Membership, Structure, Eligibility
      • Baylor University Statement on Hazing and Reports
      • Definition of Student Organizational Activities and University-Related Activities
      • Event Planning
      • Movies, Films, and Speakers on Campus
      • Publicity
      • Sales and Solicitation
      • Student Organization Finance, Taxes, and Law
      • Student Organization Conduct Expectations and Procedures
      • DPS Policies
      • Public Demonstration Policy
    • Student Leadership
      • Forms and Information
      • Hazing Education and Awareness
      • Leading Your Organization
      • Resources
      • Risk Management
      • Starting an Organization
      • Student Organization Awards
      • Student Organization Summit
      • Virtual Resources
  • See Our Spaces
    • BDSC Ticket Office
    • Ed Crenshaw Student Foundation Center
    • NPHC Garden
    • Stacy Riddle Forum
    • Student Involvement Center
    • Student Union
      • About the BDSC
      • Baylor Gameroom
      • Building Services
      • Reservation Services
      • Student Employment Opportunities
    • Waco Hall
      • About Waco Hall
      • Visitor Information
      • Employment Opportunities
      • Contact Us
  • Plan for GameDay
  • Baylor CONNECT
Baylor BU Student Activities Lead Student Organization Policies Student Organization Finance, Taxes, and Law Texas Sales Tax
  • Student Organization Policies
    • University Departmental Guide
    • How to Use This Guide
    • General Policies for Student Organizations
    • Student Org Recognition / Expectations
    • Membership, Structure, Eligibility
    • Baylor University Statement on Hazing and Reports
    • Definition of Student Organizational Activities and University-Related Activities
    • Event Planning
    • Movies, Films, and Speakers on Campus
    • Publicity
    • Sales and Solicitation
    • Student Organization Finance, Taxes, and Law
      • Federal Income Tax
      • Texas Sales Tax
      • Bank Accounts Outside Baylor University
      • Gift Receipts for Donations
    • Student Organization Conduct Expectations and Procedures
    • DPS Policies
    • Public Demonstration Policy
  • Student Leadership

Texas Sales Tax

Baylor University is exempt from paying sales tax on its purchases; however, student organizations are not to use Baylor's tax-exempt status when making purchases. Registration with and official recognition by Baylor University as a chartered student organization does not give the student organization Texas sales tax exemption status. A student organization may avoid paying sales tax by applying and attaining exempt status with the State of Texas. Sales tax exempt status only allows an organization to avoid  paying sales tax when buying, leasing, or renting taxable items that are necessary to the organization’s mission.

Generally, all student organizations must obtain a sales tax permit and collect sales tax on every taxable item sold, and then remit this money to the State, if the student organization is the seller of more than two sales of taxable items during any 12 month period. An exception to the sales tax permit requirement exists if the sales are made by a qualified student organization. Qualified student organizations are exempt from collecting and paying sales tax to the State Comptroller on the following sales:

  • First $5,000 in Sales – The first $5,000 in total taxable sales held in a calendar year that are not exempted as outlined in the following bullet point.
  • One-Day Tax-Free Sale – Qualifying student organizations affiliated with the University can hold a one day tax-free sale once a month if the primary purpose of the sale is to raise funds for the organization. One day means a 24-hour period. The student organization itself must have a primary purpose other than engaging in business or performing an activity designed to make a profit, and the purpose of the sale must be to raise funds for the organization. If an item is sold for more than $5,000, the exemption does not apply unless the item was made by the organization or the item was donated and not sold back to the donor. When buying taxable items to resell, the student organization may supply the vendor with a resale exemption certificate, showing the student organization as the purchaser and stating the reason for the exemption is that the items are being purchased for resale during such a one-day sale.

To be designated as a qualified student organization, the University must file a University-issued certification with the Texas State Comptroller showing the organization is affiliated with Baylor University. This certification is obtained by sending a request to Student Activities for review in conjunction with the Tax & Compliance Department. The certification is valid until the student organization is decertified, suspended, or otherwise loses its campus privileges or affiliation and the University notifies the State Comptroller.

Student Activities

Bill Daniel Student Center
One Bear Place #97074
1311 S. 5th St
Waco, TX 76798-7074

(254) 710-2371
student_activities@baylor.edu
Baylor BU Student Activities Lead Student Organization Policies Student Organization Finance, Taxes, and Law Texas Sales Tax
  • Learn About Us
    Back
    • Our Mission
    • Student Activities Staff
    • Future Student Information
    • BU Faculty & Staff Information
      Back
      • Advisor Roles by Dunkel & Shuh
      • Serving Through Advising
    • Contact Information
  • Attend an Event
    Back
    • Buy Tickets
      Back
      • About Sing and Pigskin Lottery
      • BDSC Ticket Office Policies
      • Contact Information
      • General Public Athletic Tickets
    • After Dark
    • All-University Sing
      Back
      • History of Sing
      • Sing Judging
    • Athletic Events
    • CONNECT Calendar
    • Christmas on 5th Street
    • Diadeloso
    • Dr Pepper Hour
    • Homecoming Grandstand
    • Howdy at the Hurd
    • Late Night
    • Local Food on Campus
    • Ubreak
    • Pigskin Revue
    • Staycation Weekend
    • StompFest
      Back
      • History of Stompfest
      • Sign Up To Perform
      • What Is Stepping?
    • Sundown Sessions
  • Get Involved
    Back
    • Student Involvement Specialists
      Back
      • Student Involvement Center
    • Baylor Activities Council
    • Baylor Chamber of Commerce
    • Campus Programs
    • Fraternity & Sorority Life
    • Student Government
    • Student Organizations
      Back
      • Resources
    • Student Productions
      Back
      • Meet the Team
    • Union Board
      Back
      • Meet the Team
      • Sundown Sessions
      • Ubreak
    • Student Foundation
  • Lead
    Back
    • Student Organization Policies
      Back
      • University Departmental Guide
      • How to Use This Guide
      • General Policies for Student Organizations
        Back
        • Chartering a Student Organization
        • Greek Life Expansion Policy
        • Baylor University Policy for Religious Organizations
        • Process for Chartering Religious Organizations
        • Statement of Common Faith
        • Voluntary Inactive Status and Reactivation Process
        • Civil Discourse
        • Student Organization Classification Model
      • Student Org Recognition / Expectations
        Back
        • Connect
        • Risk Management Policy
        • Constitutions
        • At-Risk Protocol
      • Membership, Structure, Eligibility
        Back
        • Academic Eligibility
        • Inactive Member Status Based on Academic Performance
        • Graduate Students
        • Advisors
        • The Role of an Advisor
        • Exceptions to Advisor Attendance at Organization Events
        • Substitute Advisors
        • Organizational Considerations for Advisors
        • Removal of an Advisor
        • Involvement by Non-Baylor Students, Faculty, or Staff
        • New Member Procedures
        • New Member Education Requirements
        • Ceremonies
      • Baylor University Statement on Hazing and Reports
      • Definition of Student Organizational Activities and University-Related Activities
      • Event Planning
        Back
        • Approval for an Organization Event
        • Time Regulations
        • Priority Events
        • General Expectations for All Events
        • Expectations for Off-Campus Events
        • Expectations for Overnight or Out-of-Town Events
        • Expectations for Student Organization Service and/or Mission Trips
        • Expectations for Blood Drive Events
        • Expectations for Events Involving Political Activity
        • Expectations for Events Involving Expressive Activity
        • Expectations for Events Involving Informational Displays
        • Expectations for Student Organization Tailgating
        • Food Service Policy
        • Official Catering Policy
        • Legal Responsibilities for Events
        • Contracts
        • Insurance
      • Movies, Films, and Speakers on Campus
        Back
        • Public Performance (from www.mpaa.org)
        • Copyright Exception
        • Penalties for Copyright Infringement
        • T-Shirts and Other Products
        • Trademarks and Copyrights for T-Shirts and Other Products
        • Violations of Copyright and Trademark Guidelines
        • Speakers for On-Campus Events
      • Publicity
        Back
        • Print Publicity
        • General Chalking Guidelines
        • Door-to-Door Distribution of Promotional Items, Flyers, and/or Notices
        • Student Organization Technology Usage Policy
        • Copyrights and Trademarks
        • Use of Copyrighted or Trademarked Material
        • Use of Baylor Trademarked Symbols
        • Approved Licensees
      • Sales and Solicitation
        Back
        • Fundraisers and Bake Sales
        • Gambling, Raffles, and Games of Chance
        • Outside Vendors
        • Debit and Credit Card Transactions
      • Student Organization Finance, Taxes, and Law
        Back
        • Federal Income Tax
        • Texas Sales Tax
        • Bank Accounts Outside Baylor University
        • Gift Receipts for Donations
      • Student Organization Conduct Expectations and Procedures
        Back
        • Policy on Alcohol and Other Drugs
        • Student Organization Conduct Policy
        • Procedures for Adjudicating Student Organization Conduct Violations
      • DPS Policies
      • Public Demonstration Policy
    • Student Leadership
      Back
      • Forms and Information
        Back
        • 2022 - 2023 New Policy Updates
      • Hazing Education and Awareness
        Back
        • Instances of Hazing
      • Leading Your Organization
      • Resources
      • Risk Management
      • Starting an Organization
      • Student Organization Awards
        Back
        • Award Applications
      • Student Organization Summit
      • Virtual Resources
  • See Our Spaces
    Back
    • BDSC Ticket Office
    • Ed Crenshaw Student Foundation Center
    • NPHC Garden
    • Stacy Riddle Forum
    • Student Involvement Center
    • Student Union
      Back
      • About the BDSC
      • Baylor Gameroom
        Back
        • Baylor Gameroom Party Rentals
        • Facility Policies
        • Prices
      • Building Services
      • Reservation Services
        Back
        • Building Guidelines
      • Student Employment Opportunities
    • Waco Hall
      Back
      • About Waco Hall
        Back
        • Booking Policies
          Back
          • Booking Policies for Baylor Events
          • Booking Policies for Student Events
        • Waco Hall Usage Policies
      • Visitor Information
        Back
        • Directions / Parking
      • Employment Opportunities
      • Contact Us
  • Plan for GameDay
  • Baylor CONNECT
  • General Information
  • Academics & Research
  • Administration
  • Admissions
  • Gateways for ...
  • About Baylor
  • Athletics
  • Ask Baylor
  • Bookstore
  • Calendar
  • Campus Map
  • Directory
  • Give Light
  • Give to Baylor
  • Illuminate
  • News
  • Pro Futuris
  • Search
  • Social Media
  • College of Arts & Sciences
  • Diana R. Garland School of Social Work
  • George W. Truett Theological Seminary
  • Graduate School
  • Hankamer School of Business
  • Honors College
  • Law School
  • Louise Herrington School of Nursing
  • Research at Baylor University
  • Robbins College of Health and Human Sciences
  • School of Education
  • School of Engineering & Computer Science
  • School of Music
  • University Libraries, Museums, and the Press
  • More Academics
  • Athletics
  • Compliance, Risk and Safety
  • Human Resources
  • Marketing and Communications
  • Office of General Counsel
  • Office of the President
  • Office of the Provost
  • Operations, Finance & Administration
  • Senior Administration
  • Student Life
  • University Advancement
  • Undergraduate Admissions
  • goBAYLOR
  • Graduate Admissions
  • Baylor Law School Admissions
  • Social Work Graduate Programs
  • George W. Truett Theological Seminary Admissions
  • Online Graduate Professional Education
  • Virtual Tour
  • Visit Campus
  • Alumni & Friends
  • Faculty & Staff
  • Online Graduate Professional Education
  • Parents
  • Prospective Faculty & Staff
  • Prospective Students
  • Students
  • Accessibility
  • Anonymous Reporting
  • Annual Fire Safety and Security Notice
  • Cost of Attendance
  • Digital Privacy
  • Legal Disclosures
  • Mental Health Resources
  • Report It
  • Title IX
 
Baylor University
Copyright © Baylor® University. All rights reserved.
Baylor University • Waco, Texas 76798 • 1-800-229-5678