University Purchasing

The state of Texas allows certain non-profit organizations exemptions from some state sales and use taxes. While there are a variety of myths circulating about the tax exemptions, the following information was taken from the Texas Comptroller of Public Accounts‘ publications.

The state of Texas does not assign non-profit tax exempt numbers. No number is required and no number of any kind may be used as proof of exemption from the sale or use taxes. The only state authorized way to claim the exemption is to submit the proper form to the vendor, which they are required to keep on file.

The number on the front of ACU’s purchasing card is ACU’s Federal Taxpayer Identification Number (used when ACU remits its employees’ federal income tax withholdings and Social Security taxes to the federal government). This number does not have anything to do with Texas state sale or use taxes or exemptions.

While some vendors will ask for the Texas Sales and Use Tax Exemption Certification form, others will want a “number” and will accept our Federal Taxpayer Identification Number. In any case, be sure to inform the vendor that the purchase is for a tax-exempt organization and supply the vendor with whichever they ask for. If the vendor did not get the proper form and gets caught, they will be responsible for the payment of the sales or use taxes.

ACU is exempt from state sales, excise and use tax on the purchase, lease or rental of a taxable item which relates to the purpose of ACU when ACU or an authorized agent of ACU pays for the item and provides the vendor a Texas Sales and Use Tax Exemption Certification form. The departmental buyer may complete and submit the form to the vendor.

The exemption cannot be claimed when purchasing taxable items of a personal nature, even though you receive an allowance or reimbursement from ACU.

If you are traveling on official business for ACU, you must pay sales tax on taxable purchases even when you are reimbursed for the actual expenses incurred.

ACU is not exempt from the sales tax on the purchase, rental or use of motor vehicles.

We are exempt from the state of Texas hotel occupancy tax when traveling on official business. ACU is only exempt from the state of Texas portion of the tax, you must pay any city or county hotel occupancy taxes that exist. To receive the exemption, submit a Texas Hotel Occupancy Tax Exemption Certificate form to the hotel or motel.

Each state has its own procedures for claiming tax exemptions. Some allow you to submit the Texas forms, others have their own forms or procedures. Your vendor should be able to help you with information about their state. As an alternative, you can contact the state department that is responsible for that state’s tax laws.

If an ACU employee is using their personal vehicle for business, they should track mileage and turn in an expense report for mileage reimbursement. Do not charge fuel for a personal vehicle to the purchasing card. The mileage reimbursement is to cover not only fuel but travel wear and tear on the vehicle. Fuel and mileage together should never both be paid to an individual.

If a vehicle is rented for business purposes, fuel may be purchased on the purchasing card.

The IRS standard mileage rates for business use of a car (including vans, pickups or panel trucks) will be:

• 0.655 mileage rate (2023)

Please refer to the ACU Travel website for rental car information.

ACU has an exclusive agreement with the Coca-Cola. The contract allows for the sale or promotion of any product available only through Coca-Cola on our campus. We ask your help and cooperation in honoring both the stated intent and the spirit of the contract. We look forward to a great partnership with Coca-Cola over the term of the contract. If you have questions about the product availability or product mix, or if you need ordering information, please contact University Procurement at 325-674-2273 or email purchasing@acu.edu

From whom can the contract beverages be purchased?
Contract beverages, such as sodas, juice, sports drinks, water, and other variety of beverages, may only be purchased from Coca-Cola, the ACU Warehouse, any of our dining services, The Campus Store or vending machines. These beverages cannot be purchased from any other source by purchase order, purchasing card, or donation through reimbursement. See below for purchasing information.

What about advertising?
Bottling company advertising or promotion on campus is limited to Coca-Cola and its products. Other competitor companies may not advertise or promote their products on campus during the term of this agreement.

Purchasing and Product Information
We ask that you order the products listed below through the ACU warehouse only. All prices for products stocked in the warehouse have been compared to market value. To help offset the cost, we are discounting the price on all drink purchases through the warehouse only. Prices are subject to changes as market value fluctuates. We will commit that pricing will not change until May 2024.

The following are a list of items that must be ordered through the Warehouse. Please send a completed Warehouse order form (available on myACU Quicklinks) by email to  warehouse@groupmail.acu.edu.

All other Coca-Cola products not listed above must be purchased through myCoke.com. The delivery schedule for orders through myCoke.com is as follows:

Order: Monday – Delivery: Wednesday

Order: Wednesday – Delivery: Friday

For assistance regarding special orders or requesting new user access to myCoke.com, please contact the Procurement office at purchasing@acu.edu or by calling extension 2273.

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