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
| Code | FAMIS Definition | Taxable | 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
| Code | FAMIS Definition | Taxable | 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
| Code | FAMIS Definition | Taxable | 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
| Code | FAMIS Definition | Taxable | 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
| Code | FAMIS Definition | Taxable | 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 and Business Services 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
| Code | FAMIS Definition | Taxable | 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 and Business Services. | |
| 0691 | Services - Lump Sum Faculty | No | Used exclusively by the Division of Finance and Business Services. |
| 0695 | Services - System MSP | Used exclusively by the Division of Finance and Business Services. |
Fines and Penalties
| Code | FAMIS Definition | Taxable | 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. |