SMU-in-Taos at Fort Burgwin Research Center in New Mexico is the site of a 13th-century Indian Pueblo, where archaeology students receive academic credit for excavation participation.

Tax Compliance

The Tax department ensures the University's compliance with federal and state government regulations, including the preparation of tax returns and research of tax compliance issues.

 

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Contacts for Tax Questions

Contact	Topic
Vickie Bumgardner, Director of Payroll & Tax vbumgard@smu.edu Phone: (214) 768-1601 Fax: (214) 768-1718	Taxable Tuition Benefits Employee vs Independent Contractor Classification
Amyn Gillani, Tax Accountant agillani@smu.edu Phone: (214) 768-2190 Fax: (214) 768-1718	Sales & Use Tax Hotel Occupancy Tax Unrelated Business Taxable Income Form 990 and 990-T
Moore Mbugua, Tax Accountant mbugua@smu.edu Phone: (214) 768-2009 Fax: (214) 768-1718	W-9 Requests 1099 Federal Excise Tax Relocation/Moving Expense Fringe Benefits including Auto & Social Club Dues Unclaimed Property

 

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Frequently Asked Tax Questions

View Tax Compliance FAQs

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Forms

Texas Sales Tax Exemption Certificate

Texas Hotel Occupancy Tax Exemption

Sales tax exempt status in other states

501(c)(3) exemption letter

Moving Expense Reimbursement Request

Business Meals & Entertainment Reimbursement Request

Approval Request for Spousal Travel

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Policies and Procedures

1. Compensation

    1.1  Internship

    1.2  Awards

          a. Cash Awards

          b. Scientific, Charitable, Education, etc.

    1.3 Faculty/Staff Payments

    1.4 Reimbursement or Payment of Immigration Fees

 

2. Employee Benefits

    2.1 Employer-Provided Automobiles

    2.2 Social Clubs

    2.3 Employee Tuition Benefit

          a. Undergraduate

    2.4 Faculty Sabbatical Leave

 

3. Reimbursement of Employee Expenses

    3.1 Business Expenses

    3.2 Business Travel Reimbursement – Meal and Lodging

    3.3 Mileage Reimbursement for Personal Use of Vehicle

    3.4 Business Entertainment Policy

    3.5 Travel Reimbursement - Spousal Travel

    3.6 Moving Expenses

 

4. Gifts

    4.1 Donation of Earnings or Fees for Services Performed

    4.2 Gift Receipts

 

5. Other

    5.1 University Purchases in the State of Texas

    5.2 University Out-of-State Purchases

    5.3 Lobbying and Political Expenditures

    5.4 Prepaid Tuition under IRC 2503(e)(2)(A)

    5.5 Public Inspection Policy

    5.6 W-9 Requirement

    5.7 Sales Tax - University Sales

    5.8 Unrelated Business Taxable Income - Exploitation

 

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