Chapter 2. Accounting Services
Section 2.8. Accounts Receivable

2.8.2.1. Items Subject to Sales Tax

According to the State of Michigan General Sales and Use Tax Rules and Regulations, November, 1976, the following items are taxable:

1. All Campus Store and University Images sales, except sales to University departments and sales of magazines, newspapers, and stamps.



2. Chemistry supply sales, except sales to University departments.



3. Compensation-in-kind meals.



4. Concession sales.



5. Meals, excluding those meals of enrolled Michigan Tech students, at:



1. Residence Hall Cafeterias



2. Memorial Union Cafeteria



3. Snack bars



4. Ford Forestry Center Conference Facility



5. Banquets and parties, including alcoholic beverages





NOTE: Charges to Educational Opportunities’ accounts for meals served by University facilities at conferences, seminars, and non-credit courses must include an amount for sales tax.

6. Print Shop, Central Stores, and Photo Services.



NOTE: Sales of any materials prepared or handled by these units, when specifically authorized to be made to a non-exempt organization or person, are taxable.

7. Pro Shop sales at the:



1. Golf Course



2. Ski Hill



3. Tennis Center




8. Program/pamphlet sales.



9. Repairs, such as those done at the Golf Course, Ice Arena, Ski Hill, and Tennis Center.



NOTE: Only the material used in the repair is subject to tax. If, however, the charge for the repair is not broken down into its material and labor components, sales tax is to be computed on the total charge.

10. Safety shoes.



11. Surplus property sales.



12. Vending activity revenues (only on those items for which the merchandise is supplied by the University and those revenue splits (commissions) on which the tax has not already been paid).

This list is not all inclusive. For questionable items, please consult Accounting Services.