Summary: UNIVERSITY OF HOUSTON SYSTEM
SECTION: Fiscal Affairs NUMBER: 03.A.12
SUBJECT: Exemption from State of Texas Taxes for University Expenditures
May 7, 1993; Revised May 25, 2011 Page 1 of 2
As state agencies, all component universities of the University of Houston System are
exempt from various State of Texas taxes in accordance with Sections 151.309 and
156.102, Texas Tax Code. This document describes these taxes and the procedures
necessary to claim the exemption.
2.1. A taxable item sold, leased, or rented to, or stored, used or consumed by any
component of the University of Houston System is exempt from state, local and
Mutual Transit Authority sales and use taxes within the State of Texas.
2.2. Persons purchasing items for use by the university shall claim exemption from
sales and use tax within the State of Texas in every possible case, using the Texas
Sales and Use Tax Exemption Certification posted on the UHS Official Tax
Documents web page (http://www.uh.edu/finance/pages/tax_doc.htm).
2.3. Component universities are exempt from the state portion of hotel occupancy