Tax Compliance @ SMU

Department Contacts

Requests for Public Inspection Documents

FAQ

Policies and Procedures

Sales Tax Exemption

Forms

Non-Payroll Payments

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

    4.3 Gift Cards

 

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