Accounting - Texas Sales Tax Filing

Assigned To: Lois Dimari, Chris Tocora, Maye Ruiz

Category: School Life Cycle

Department: Finance

Status: Approved by CEO and Implemented

Purpose

To ensure accurate and timely filing of Texas Sales and Use Tax for Zollege Healthcare Career Schools. This SOP outlines the monthly steps required to calculate, report, and pay sales tax in compliance with Texas Comptroller regulations.

Scope

This procedure applies to accounting and finance team members responsible for preparing and submitting monthly Texas Sales and Use Tax returns for all Zollege locations conducting taxable sales or purchases in Texas.

Definitions

• Sales and Use Tax: Tax applied to sales, leases, or purchases of goods and certain services in Texas.
• Taxable Sales: Total sales subject to tax during the reporting period.
• Taxable Purchases: Out-of-state purchases used in Texas without tax applied.
• Webfile: Texas Comptroller’s online tax filing system.
• Vendor Invoices: Bills from suppliers used to calculate totals.
• Smartsheet: Tool used to store tax reports and documentation.

Responsibilities

• Junior / Senior Accountant:
  • Download vendor invoices from Bill.com
  • Calculate total and taxable sales
  • Upload documentation to Smartsheet
• Senior Accountant:
  • Review calculations
  • File tax return via Webfile
  • Submit payment and save confirmation
• Controller:
  • Ensure deadlines are met
  • Review documentation for compliance
  • Support audits and discrepancies

Procedure

Step 1: Gather Sales Data

• Access Bill.com
• Download vendor invoices (CID, Maevn, Supply Doc)
• Calculate total monthly sales

Step 2: Determine Taxable Amounts

• Identify taxable sales
• Set taxable purchases to zero unless applicable

Step 3: Access Webfile

• Go to Texas Comptroller Webfile portal
• Log in using credentials
• Select Zollege Healthcare Career Schools account

Step 4: File Return

• Select "File and Pay Taxes"
• Choose "File Original Return"
• Select current reporting period
• Confirm no credits and no refunds

Step 5: Enter Data

• Enter total sales (rounded to nearest dollar)
• Enter taxable sales (same amount)
• Enter taxable purchases as zero

Step 6: Review and Calculate

• Review automated tax calculation
• Confirm any early filing discounts

Step 7: Submit Payment

• Select Electronic Check
• Enter bank details
• Submit payment
• Save confirmation as PDF

Step 8: Upload Documentation

• Upload tax report and supporting documents to Smartsheet
• Attach vendor totals and proof of filing

Tools and Resources

• Bill.com
• Texas Comptroller Webfile
• Smartsheet

Revision History

• 1st Version - 07/17/25
• 2nd Version - TBD
• 3rd Version - TBD