One of the truisms of any government system is that laws aren't always followed to the letter. Convention and tradition often take precedence. So it is that the Utah's public schools have for years been able to ignore a requirement to collect sales taxes on items they sell or rent.
But the law in this instance is not vague. It makes no difference between private and public enterprises when it comes to sales taxes, other than that school lunches are tax-free. Utah Tax Commissioner Roger Tew was right last week when he said the state must start collecting taxes on everything from book rentals to lab fees to football tickets.If state lawmakers want schools to continue being exempt, they will have to spell-out that exemption in the law.
They wouldn't have to look hard for reasons. Elementary and high schools already are supported by taxes. Beyond that hefty cost, they should be as inexpensive as possible to attend.
Many children come from low-income homes. For them, as for all other students, a quality education is one of the best guarantees of a better life. High school graduation represents minimum educational achievements. Therefore, lab fees and book rentals should not become prohibitive financial burdens.
Colleges and universities already dutifully collect these taxes, but people expect to pay more when they elect to attend institutions of higher education. The state should differentiate between required and elective learning.
Passing an exemption for public schools would not hurt the state in any way, considering it has not been collecting the money. Given the state's robust economy, the extra money isn't needed.
The lawmakers are responsible for the Tax Commission's new tough stance. They ordered the legislative auditor to review the commission's practices earlier this year. The resulting report criticized the commission for failing to audit the tax collections of state and local governments, including schools.
Tew and his fellow commissioners have no choice but to begin demanding that schools collect sales tax. Because of the audit, they have every reason to expect lawmakers want it that way unless they write laws that say otherwise.