Taxable Object Codes

Taxable Object Codes

Sales Tax must be collected on all taxable revenue. Revenue object codes can be viewed in FAMIS on screen 806 or searched at Object Code Search. These revenue codes are for SL accounts only. Object Codes for GL accounts are called Account Controls.

The most commonly used revenue object codes range from 0352 to 0794. Below is a listing of revenue codes and their taxability for both TAMU-College Station and TAMU-Galveston.

Royalties

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0352 Royalties-Land Income No Used exclusively to record royalties on land investments
0353 Royalties-Other No Used to record royalty income for books, journals, etc
0354 Royalty Income-TLO No Used exclusively by URES for royalties collected on Patents/Copyrights

Commissions, Beamtime, and Dues

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0400 Commissions-Concessions No Used to record commissions from Concessions
0401 Commissions-Other No Must have subcode edits added to account to allow the use of this code.
0402 Commissions-Vending No Must have subcode edits added to account to allow the use of this code.
0410 Cyclotron - Beamtime - Category A Yes, if creating physical or chemical change Used Exclusively by Cyclotron
0411 Cyclotron - Beamtime - Category B Yes Do not Use.
0412 Cyclotron - Beamtime - Category C Yes Do not Use.
0413 Cyclotron - Beamtime - Category D Yes Do not Use.
0418 Dues No Used to record dues collected by Student Organizations and sports clubs.
0420 Electron Microscope - Beamtime Yes, if creating physical or chemical change Used Exclusively by EMIC.
0422 Electron Microscope - Photo Yes, if creating physical or chemical change Used to record revenue for the use of Electron Microscope to process photographs, negatives, etc. Used Exclusively by EMIC.

Rentals

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0430 Rental - Aircraft Storage No Used Exclusively by EAIR.
0431 Rental - Apartment No Used to record revenues collected for student housing rent. Used Exclusively by RELH and APIN.
0432 Rental - Ballroom No Used to record revenues collected for ballroom rental.
0433 Rental - Booth No Used to record revenues for the rental of booth or space in conjunction with an open house or career fair.
0434 Rental - Concessions No Do not Use.
0435 Rental - Equipment Yes Used to record revenues for the rental of tables, walkie-talkies, projectors, shovels, chairs, etc.
0436 Rental - Golf Carts Yes Used Exclusively by RSPO and RUDD.
0437 Rental - Golf Clubs Yes Used Exclusively by RSPO.
0438 Rental - Land No Used to record revenue from lease or rent of land. Used by RELH for garden plots.
0439 Rental - Lockers Yes Used Exclusively by RSPO.
0440 Rental - Office No Used to record revenue for rental of office space.
0441 Rental - Room No Used to record revenue for rental of conference rooms.
0442 Rental - Space No Used to record revenue for rental of spaces used for tailgate parties, outdoor areas, walkways, pavilions, rotundas, cubicles, etc.
0443 Rental - Other Yes in some cases. Used to record revenue for rental of court, pools, or any other item not already covered by the other rental codes.
0445 Rental- Boat   Used Exclusively by TAMUG.
0446 Rental- Mailbox   Used Exclusively by TAMUG.
0451 Rental - Vehicles Yes Used Exclusively by Transportation Services. Motor vehicle rental tax is 10% for fewer than 30 days, 6.5% for 31-180 days, and 0% of 181 days or more.
0453 Rental - Stadium No Used exclusively by ATHL.

Sales

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0460 Sales - Land and/or Buildings   Do not Use.
0465 Sales - Vehicles Boats and Aircraft Yes Do not Use.
0745 Sales - HSC-Student Usage-TAMU only No Used Exclusively by RSPO and FMO.
0476 Sales - Non-Student ID Cards No Used exclusively by SBS.
0477 Sales - Non-TAMU Student Fees No Used to record fees billed to non TAMU Students.
0479 Sales - Sponsorships No Must be a qualified sponsorship payment. A sponsorship is usually a gift unless they receive “monetary” benefits in return. For example, tickets, meals, clothing, etc. The fair market value of these types of benefits that the donor receives in return for their contribution should be deducted from the contribution amount. All the advertising has been deemed by the tax courts as “NOT” a benefit, and therefore; is not subtracted from the contribution for receipting purposes.
0480 Sales - Advertising No Used to record revenues collected for the sale of advertisements.
0481 Sales - Aviation Fuel and Oil yes Used exclusively by EAIR and PTTS.
0482 Sales - Books Yes Used to record revenue from the sale of books.
0483 Sales - Chilled Water No Used exclusively by UTIL.
0484 Sales - Cold Water No Used exclusively by UTIL.
0485 Sales - Compressed Air No Used exclusively by UTIL.
0486 Sales - Conferences Fees No Used to record revenue for conferences, workshops, or seminars where there is no "hands-on" training. A speaker is lecturing using PowerPoint or hand outs. Also see code 0520.
0487 Sales - Domestic Hot Water No Used exclusively by UTIL.
0488 Sales - Drugs, Medicine, Medical, Supl Yes Taxable in some cases depending on the items sold. If they are actual medicines, or items containing medication, or prescriptions, they are NOT taxable. Taxable items include non-medicated lip balm, shoe insoles, non-medicated prophylactics, non-medicated ointments, etc.
0489 Sales - Electricity Yes Electricity is taxable if it is not being provided to a residential dwelling. In all other cases, sales tax must be collected.
0490 Sales - Farm Products Yes Used to record revenue for sale of fertilizers, herbicides, feed, hay, etc.
0491 Sales - Flowers Yes Taxable unless seeds and annual plants-the products of which are ordinarily food.
0492 Sales - Food - Other Yes Used to record the revenue received from the sale of refreshments and alcohol.
0493 Sales - Gameroom Yes Used exclusively by University Center Complex.
0494 Sales - Golf Green Fees No Used exclusively by RSPO. These are not taxable if the fees are to use TAMUs golf course or any government owned golf course. Green Fees are taxable when collected for use of a privately owned course.
0495 Sales - Heat Service No Used exclusively by UTIL.
0496 Sales - Labor Yes See also codes 0575-0655.
0497 Sales - Landing Fees No Used exclusively by EAIR.
0498 Sales - Livestock No Used to record the revenue for the sale of cattle, sheep, poultry and swine-the products of which are usually food; or horses, mules and work animals.
0499 Sales - Material Yes Used to record revenue for the sale of various materials used while providing services.
0500 Sales - Meals - Cafeteria Yes Used exclusively by FDSV.
0501 Sales - Meals - Other Yes Used to record revenue for banquets and social events where a meal is served.
0502 Sales - Membership Fees No Used to record revenue collected for memberships to non-student organizations.
0503 Sales - Merchandise Yes Used to record revenue collected for the sale of mugs, pens, picture frames, etc. See code 0558 for clothing.
0504 Sales - Obs/Surplus Capital Property Yes Used exclusively by SURPLUS.
0505 Sales - Parking Fees - Dup Sticker No Used exclusively by PTTS.
0508 Sales - Parking Fees - Other Yes Used to record the revenues collected for the sale of visitor parking.
0509 Sales - Parking Fees - Faculty and Staff No Used to record the revenue collected for the sale of employee and student parking.
0510 Sales - Performance   Do not use.
0511 Sales - Postage Yes Used to record the shipping of taxable items. If being shipped out of State, then tax exempt.
0512 Sales - Power Service Yes Do not use. See 0489.
0513 Sales - Printed Materials Yes Used to record the revenue collected for the sale of pamphlets, reports, etc.
0514 Sales - Proceedings Record Yes Used to record the revenue collected for the sale of articles and abstracts.
0515 Sales - Programs Yes Used to record the revenues collected for the sale of programs (excludes computer programming services).
0516 Sales -Publications Yes Used to record the revenue collected for the sale of individual magazines, articles not classified as books and newspapers. Newspapers are not Taxable.
0517 Sales - Reactor Service   Do not use.
0518 Sales - Repair Parts Yes Used exclusively by BIOL.
0519 Sales - Salvage Yes Used to record the revenue collected from the sale of salvage items. Taxable unless purchased for resale. Must obtain resale certificate or tax exemption certificate.
0520 Sales - Short Course Fees No Used to record revenue for conferences, workshops, seminars where there is "hands on training." Learning to judge meat or change oil are examples.
0521 Sales - Soft Goods Yes Do not use.
0522 Sales - Subscriptions Yes Used to record the revenue collected from the sale of magazine subscriptions. Not Taxable as long as the magazine is sold for a semiannual or longer period and are entered as second class mail.
0523 Sales - Supplies Yes Used to record the revenues collected for the sale of tape, paper, glue, paper clips, etc.
0524 Sales - Supplies - Computer Yes Used to record the revenues collected for the sale of keyboards, mousses, cords, printers, etc.
0525 Sales - Supplies - Laboratory Yes Used to record the revenues collected for the sale of beakers, goggles, Petri dishes, etc.
0526 Sales - Supplies - Shop Yes Used to record the revenues collected for the sale of paper towels, aluminum, metal brushes, etc.
0527 Sales - Surplus Vehicles No Used to record the revenue collected from the sale of vehicles. These sales are subject only to the Motor Vehicle Sales Tax which is collected by the county Tax Assessor-Collector.
0528 Sales - Tickets Yes Taxable if for admission to movie theatres, antique shows, sporting events, carnivals, golf courses, amusement parks, and the like unless the event is provided exclusively by an educational (including institutions of higher education) religious, law enforcement, or charitable association or organization, as long as no part of proceeds goes to the benefit of a private individual. If selling tickets to attend a banquet, please see code 0501.
0529 Sales - Transcripts No Used to record the revenues collected for the sale of transcripts.
0530 Sales - Vending Yes Used to record the revenues received from coin operated machines.
0531 Sales - Athletic Registration Fees No Used to record the revenues collected for sport group registrations.
0532 Sales - Insurance Premiums No Used to record the revenues collected for insurance premiums.
0539 Sales - Storm Drainage No Used exclusively by UTIL.
0540 Sales - Steam No Used exclusively by UTIL.
0545 Sales - Computer Software Yes Used to record the revenues collected from the sale of computer software.
0547 Sales - Telecommunications Yes Used to record revenue received from the sale of Telecommunication equipment. Examples include phones, pagers, headphones, etc.
0548 Sales - Meals - Conference Yes Used to record the revenue received from the sale of meals at conferences.
0551 Sales - Food - Catering Yes Used to record revenue from the sale of food catering.
0552 Sales - Board Plans No Used exclusively by APIN.
0556 Sales - Gases Yes Used to record the revenue from the sale of gases and chemicals.
0558 Sales - Clothing Yes Used to record the revenue collected from the sale of shirts, hats, belts, socks, etc.
0559 Sales- Discounts   Used Exclusively by TAMUG.
0560 Sales - Purchased Labor and Materials Yes See also 0496 and 0499.
0570 Sales - Food - Concessions Stands Yes Used exclusively by ATHL.
0573 Waived Utility Revenue - TAMU only   Do not use.
0574 Sales - Other Yes Used to record revenue for the sale of blank CDs, table clothes, etc. See also 0503 sales merchandise.

Services

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0575 Services - Administration Yes Used to record revenue collected for administrative services.
0576 Services - Artist Yes Used to record revenue for the production of artwork.
0577 Services - Binding Yes Used to record revenue from binding services.
0580 Services - Construction Inspector   Do not use.
0581 Services - Data Processing Yes Used to record the revenue from the use of a computer for word processing, data entry, data production, or compilation, storage, and manipulation of information. Examples of data processing include check preparation, accounts payable or receivable preparation, and web site creation, storage and maintenance. Merely using a computer as a tool to help perform a processional service is not a data processing service.
0582 Services - Drafting Yes Do not use.
0583 Services - Electronic Shop Repairs Yes Use exclusively by PHYS.
0584 Services - Equipment Repairs Yes Used to record revenue from the repair of equipment.
0585 Services - Food Yes Used exclusively by EAIR for FBO catering. See also 0551.
0586 Services - Glass Shop Fabrication Yes Do not use.
0587 Services - Glass Shop Repairs Yes Do not use.
0588 Services - Hospital and Health Services No Used to record medical services by both the health clinic and vet clinic. Includes psychological services.
0589 Services - Janitorial Yes Used to record revenues collected for cleaning services.
0590 Services - Laundry Yes Used to record revenue for laundry/towels services.
0591 Services - Machine Shop Fabrication Yes Used to record revenue for the fabrication of machines.
0592 Services - Machine Shop Repairs Yes Used to record the revenue for repair of machines.
0593 Services - Printing Yes Used to record revenue for printing services.
0594 Services - Professional Yes Professional services are those services provided by professionals. Someone with a license.
0595 Services - Proving Ground   Do not use.
0596 Services - Refuse Disposal Yes Used to record revenue collected from the sale of recycling services, garbage pickup, trash can placement, etc.
0597 Services - Repairs and Cleaning Yes Used to record the revenue collected for cleaning and repair services.
0598 Services - Reproduction, Scan, Imaging Yes Used to record revenue for copy services and mailing lists.
0599 Services - Sewer No Used exclusively by UTIL.
0600 Services - Storage No Used exclusively by RSPO.
0601 Services - Steward No Used exclusively by EAIR.
0602 Services - Technical Yes Used to record technical services such as IT services.
0603 Services - Testing No Used to record revenue for testing services such as placement tests, surveys, and asbestos testing, etc.
0604 Services - Video Production Yes Used to record revenue collected from video production services. Examples are TTVN and KAMU TV services.
0606 Services - Cable Yes The electronic or electrical transmission, conveyance, routing, or reception of sounds, signals, data, or information using wires, cable, radio waves, microwaves, satellites, fiber optics, or any other method now in existence or that may be devised. Examples of telecommunications services include long-distance and local telephone service, fax service, wireless phone service, pager services, and electronic mail (unless sold bundled with Internet Access).
0607 Services - Radio Yes See Code 0606.
0608 Services - Telecommunications Yes See Code 0606.
0609 Services - Chemical Instrumentation No Used to record revenue collected from chemical instrumentation. Used exclusively by CHEMISTRY.
0611 Web Payment Convenience Fee Yes Taxable in as much as the item being sold is taxable.
0612 Services - Shared No Used to record shared services between TAMU and TAMUQ.
0613 Services - Child Care No Used exclusively by CHILDREN'S CENTER.
0614 Services - Non-refundable deposit No Used exclusively by CHILDREN'S CENTER.
0615 Services - University Police Yes Used exclusively by University Police.
0616 Services - Lab Animal Services No Used to record revenue for lab animal services.
0618 Admin Cost Recovery (TAMU only) No Used by Division of Finance only.
0619 Services - Univ Police - Contracts Yes Used exclusively by University Police.
0620 Services - Other Contracted Yes Taxable depending on the service.
0624 Services - Other Yes Do not use. Use 0620 instead.
0625 Use Charges - Airplane No Used exclusively by EAIR.
0626 Use Charges - Light Poles   Do not use.
0627 Use Charges - Other No Used exclusively by EAIR.
0628 Commutation - ROTC Uniform Yes Do not use.
0629 Game Guarantee No Used exclusively by ATHL.
0632 Services - Application Fees No Used to record the revenue collected from application fees.
0640 Services - Debit Card - Aggie Bucks No Used exclusively by SBS.
0655 Services Lab Work No Used to record revenue for analysis services, renal lab services, carbon dating, or other services performed in a lab.

Licensing

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0684 Patent Income No Used exclusively by OTC.
0685 Software Licensing Income Yes Sales tax is due on the sale, lease or license of a computer program. "Computer program" means a series of instructions sold as a completed program which are coded for acceptance or use by a computer system and which are designed to permit the computer system to process data and provide results and information. The series of instructions may be contained in or on magnetic tapes, semiconductor chips, punched cards, printed instructions, or other tangible or electronic media. This definition includes computer game cartridges which allow certain games to be played on a television set through interaction with a computer or on home computers. The combining of several existing program modules into a new program will be considered the sale of a completed program. A completed program includes any modification, installation, or maintenance charges made in connection with the sale of the program.
0686 Radioactive Materials Licensing No Used exclusively by EHSD.
0687 Royalty Income from Licensee No Used exclusively by OTC.
0688 Component Patent Income No Used exclusively by OTC.
0690 Services - Lump Sum   Used exclusively by the Division of Finance.
0691 Services - Lump Sum Faculty No Used exclusively by the Division of Finance.
0695 Services - System MSP   Used exclusively by the Division of Finance.

Fines & Penalties

CodeFAMIS DefinitionTaxable (Yes/No)FMO Definition
0705 Cash Over and Short No Used to record overages and shortages of deposits.
0707 Breakage/Damage/Losses Yes Used to record revenue from the sale of taxable items that have been lost, damaged, or broken.
0710 Fines - Overdue Books No Used to record the fines associated with overdue library books.
0711 Fines - Other No Used to record the fines associated with items other than library books.
0712 Penalties No Used to record penalties not already specifically labeled.
0713 Penalties - Late Rent No Used to record the penalties for late rent payments.
0714 Penalties - Returned Checks No Used to record the penalties for making payment with a non-sufficient (NSF) check. Current rate is $30.00.
0715 Penalties - Parking Violations No Used to record the revenue collected from parking violations.
0716 Penalties - Moving Violations No Used to record the revenue collected from moving violations.
0717 Penalties - Parking in Handicapped No Used to record the revenue collected for misuse of handicapped spaces.
0718 Penalties - Late Charges No Used to record revenue associated with late charges.
0720 License Plate Revenues No Used to record commission from license plate revenues.
0724 Forfeitures No Used to record the forfeitures of deposits.
0725 Administrative Allowance No Used to record the revenue of administrative allowance.
0726 Insurance Premiums No Used to record the revenue from insurance premiums.
0727 Reimbursement - Lost Clothing Yes Used to record the revenue collected for lost clothing.
0728 Reimbursement - Other No Used to record the revenue collected for miscellaneous expenses.
0731 Radio/TV/Surplus Yes Used to record the revenue collected for Radio/TV/Surplus. Used exclusively by ATHL.
0740 Miscellaneous Sales- Other Yes Used exclusively by TAMUG.
0741 Sales - Noncapitalized Plant Assets Yes Used exclusively by SURPLUS.
0745 Interest - Late Payment No Used to record revenue for interest on late payments.
0751 Collegiate Licensing Income No Used to record revenue collected for the use of the TAMU brand.
0760 Insurance Recoveries No Used to record revenue received from insurance recoveries
0794 Agency Funds No Used to record deposits make to agency funds not belonging to TAMU.