Course Fee Policy- Sales Tax 

 

Policy Number:

OPER_0025

Policy Statement: 

Course fees may be assigned to individual courses when the student receives tangible property or when the course requires the use of consumable items.  

Procedures: 

Sales tax must be paid on course fees which include the sale of tangible property. Tangible property can include items such as manuals, clothing, notebooks, equipment, supply kits or any items for which the student takes ownership.  

Course fees charged for consumable items used during the course are not subject to sales tax. Consumable items are items such as software upgrades, ink cartridges, chemicals, ammunition, and testing supplies.  

Contacts:

 Chief Financial Officer  

Policy History:  

June 26, 2026: Revised to include policy number

December 12, 2024- Revised format for accessibility

July 1, 2015: Approved