Improper Relationships between Students and Employees and Excise and Sales Tax: Difference between pages

Revision as of 14:31, 19 December 2014

Policy 509.19

Introduction

Scope

Definitions

Policy and Procedure Statements

Exemption from Federal Excise Tax

4.1.1 Appalachian State University, being an agency of the State of North Carolina, is exempt from the Federal Excise Tax. The Purchasing Office must furnish the State of North Carolina Exemption Number under which the University is authorized to purchase tax free, to vendors of items subject to the Federal Excise Tax:

FEDERAL TAX EXEMPTION

CHAPTER 32, INTERNAL REVENUE CODE

REGISTRY NO. 56 70 0047 K

FOR EXCLUSIVE USE OF NORTH CAROLINA

STATE GOVERNMENT AND PUBLIC SCHOOLS

State Sales Taxes - Rates and Exemptions

4.2.1 Other than for those categories of items exempt by law, all purchases of supplies and materials are subject to the inclusion of a 4% (or other applicable rate) State and a 2% Watauga County sales tax as part of the cost. All sales taxes are figured on the total cost of taxable items included. Refer to the following section on items exempt from sales tax for more details.

4.2.2 Where items are being traded in as part of the payment, the sales tax is figured on original sales cost rather than on the net cost.

4.2.3 Include on Procurement Request - Applicable sales taxes are to be included on the procurement request when requisitioning materials and supplies.

Items Exempted From Sales Tax

Items purchased for resale by the University are exempted at the point of purchase. The sales tax is collected and paid at the point of sale. Procurement requests covering such items must bear the notation, "Tax Exempt - Purchase for Resale." Vendors whose major sales are to a University agency or department which is exempt from the tax must have on file an Exemption Certificate. When appropriate, the Purchasing Office will furnish the vendors with the exemption certificates.
Purchases of services.
Purchases of seed, fertilizers, insecticides, and herbicides.
Labor portion of charges for repairs to equipment when labor can be identified as a separate charge.
Repairs and alterations, such as painting, masonry work, electrical work, plumbing where the order is for the vendor to furnish both labor and material. The vendor pays the tax on the materials that are used and figures the tax in the total cost. If the University buys the materials for a repair vendor to use, then the purchase of the materials is subject to sales tax.
Rental of real property.

Items Taxable at Special Rates

Highway motor vehicles are taxed at a 2% rate with a maximum of $300.00 per vehicle.
Purchase of supplies or equipment which are used in the manufacture of a product, such as water and electrical power, or used in a laundry operation are taxed at a 1% rate with a maximum of $80.00 per item.

Additional References

Authority

Contact Information

Original Effective Date

Revision Dates

@@ Line 1: / Line 1: @@
-Policy 603.22
+Policy 509.19
 == Introduction ==
+== Scope ==
-== Scope ==
 == Definitions  ==
-=== Amorous relationship ===
+== Policy and Procedure Statements  ==
-An amorous relationship exists when, without the benefit of marriage, two persons as consenting partners (a) have a sexual union or (b) engage in a romantic partnering or courtship that may or may not have been consummated sexually.
-=== Related by Blood, Law or Marriage ===
+=== Exemption from Federal Excise Tax ===
-#Parent and child
+.1.1 Appalachian State University, being an agency of the State of North Carolina, is exempt from the Federal Excise Tax. The Purchasing Office must furnish the State of North Carolina Exemption Number under which the University is authorized to purchase tax free, to vendors of items subject to the Federal Excise Tax:
-#Brother and sister
+{|
-#Grandparent and grandchild
+|FEDERAL TAX EXEMPTION
-#Aunt and/or uncle and niece and/or nephew
+|-
-#First cousins
+|CHAPTER 32, INTERNAL REVENUE CODE
-#Stepparent and stepchild
+|-
-#Husband and wife
+|REGISTRY NO. 56 70 0047 K
-#Parents-in-law and children-in-law
+|-
-#Brothers-in-law and sisters-in-law
+|FOR EXCLUSIVE USE OF NORTH CAROLINA
-#Guardian and ward
+|-
+|STATE GOVERNMENT AND PUBLIC SCHOOLS
+|}
-=== Evaluate or Supervise ===
+=== State Sales Taxes - Rates and Exemptions ===
-#To assess, determine or influence (1) one's academic performance, progress or potential or (2) one's entitlement to or eligibility for any institutionally conferred right, benefit or opportunity, or;
+.2.1 Other than for those categories of items exempt by law, all purchases of supplies and materials are subject to the inclusion of a 4% (or other applicable rate) State and a 2% Watauga County sales tax as part of the cost. All sales taxes are figured on the total cost of taxable items included. Refer to the following section on items exempt from sales tax for more details.
-#To oversee, manage or direct one's academic or other institutionally prescribed activities
-== Policy and Procedure Statements  ==
+.2.2 Where items are being traded in as part of the payment, the sales tax is figured on original sales cost rather than on the net cost.
-=== Improper Relationships ===
-The University of North Carolina does not condone amorous relationships between students and employees. Members of the University community should avoid such liaisons, which can harm affected students and damage the integrity of the academic enterprise. Further, sexual relationships between unmarried persons can result in criminal liability. In two types of situations, University prohibition and punishment of amorous relationships is deemed necessary: (1) when the employee is responsible for evaluating or supervising the affected student; (2) when the student is a minor, as defined by North Carolina law. The following policies shall apply to all employees and students of the sixteen constituent institutions.
-=== Prohibited Conduct ===
+.2.3 Include on Procurement Request - Applicable sales taxes are to be included on the procurement request when requisitioning materials and supplies.
-#It is misconduct, subject to disciplinary action, for a University employee, incident to any instructional, research, administrative or other University employment responsibility or authority, to evaluate or supervise any enrolled student of the institution with whom he or she has an amorous relationship or to whom he or she is related by blood, law or marriage.
-#It is misconduct, subject to disciplinary action, for a University employee to engage in sexual activity with any enrolled student of the institution, other than his or her spouse, who is a minor below the age of 18 years.
-=== Corrective Action ===
+=== Items Exempted From Sales Tax ===
+#Items purchased for resale by the University are exempted at the point of purchase. The sales tax is collected and paid at the point of sale. Procurement requests covering such items must bear the notation, "Tax Exempt - Purchase for Resale." Vendors whose major sales are to a University agency or department which is exempt from the tax must have on file an Exemption Certificate. When appropriate, the Purchasing Office will furnish the vendors with the exemption certificates.
+#Purchases of services.
+#Purchases of seed, fertilizers, insecticides, and herbicides.
+#Labor portion of charges for repairs to equipment when labor can be identified as a separate charge.
+#Repairs and alterations, such as painting, masonry work, electrical work, plumbing where the order is for the vendor to furnish both labor and material. The vendor pays the tax on the materials that are used and figures the tax in the total cost. If the University buys the materials for a repair vendor to use, then the purchase of the materials is subject to sales tax.
+#Rental of real property.
-Violations of the provisions of Section A shall be addressed in accordance with remedial measures prescribed by each constituent institution; if disciplinary action is brought against an affected employee, it shall be conducted in accordance with existing institutional policies and procedures prescribed for prosecuting misconduct charges against members of the class of employment of which the affected employee is a member.
+=== Items Taxable at Special Rates ===
+#Highway motor vehicles are taxed at a 2% rate with a maximum of $300.00 per vehicle.
+#Purchase of supplies or equipment which are used in the manufacture of a product, such as water and electrical power, or used in a laundry operation are taxed at a 1% rate with a maximum of $80.00 per item.
 == Additional References ==
 == Authority ==
 == Contact Information ==
-== Effective Date ==
+== Original Effective Date ==
 == Revision Dates ==
-Last modified 05/04/2009 02:05:03 PM by Matt McNaney
+[[Category:Contents]]
+[[Category:Business Operations]]
+[[Category:Purchasing]]