The University of Texas at Dallas is exempt from paying Texas sales tax on purchases for the university, but must collect Texas sales tax on sales of taxable goods involving tangible personal property. The exemption from Texas sales tax applies only to items the university buys, not for the items that are sold by the university.
Texas sales tax is due on taxable sales made by the university at a rate of 8.25% for sales of tangible personal property within the state of Texas. The definition of tangible personal property is personal property that can be seen, weighed, measured, felt, or touched or that is perceptible to the senses in any other manner, per the Texas Comptroller of Public Accounts.
Contact the Tax Compliance Office at taxcompliance@utdallas.edu for any questions regarding the sales tax collection process.
Items sold to other university departments or exempt organizations are tax exempt sales, and Texas sales tax will not need to be collected. An exemption certificate 
from the exempt organization will need to be obtained prior to making a tax exempt sale.
Amusement service sales by the university are exempt from Texas sales tax, as long as the university is the sole provider of the event. Amusement services include athletic events, carnivals, dance events, exhibits, displays and concerts provided exclusively by the university, and do not require the collection of Texas sales tax.
University student organizations are allowed a one-day, tax free sale each month. In addition to the monthly tax-free sale, student organizations do not have to collect Texas sales tax on the first $5,000 of taxable sales in a calendar year.
Contact the Tax Compliance Office at taxcompliance@utdallas.edu for any questions regarding exemption from sales tax collection.
