Part I.
Comptroller of Public Accounts
Chapter 3.
Tax Administration
Subchapter N. County Sales and Use Tax
34 TAC §3.251
The Comptroller of Public Accounts adopts an amendment to
§3.251, concerning adopting or abolishing county tax, without changes
to the proposed text as published in the February 20, 1998, issue of the
House Bill 92, 75th Legislature, 1997, amended the Local Government Code
effective September 1, 1997, by adding Chapter 334 and Chapter 335 concerning
sports and community venue projects and districts. The amendment explains
that the notification requirements, effective dates, and contested election
provisions in §3.251 apply to an election to impose sales and use tax
for a sports and community venue project that increases a county tax rate.
The amendment also replaces all references to Texas Civil Statutes, Articles
1118x or 1118y with references to the Transportation Code, Chapters 451 or
452. The provisions in Articles 1118x and 1118y have been recodified in the
Transportation Code.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements acts by the 75th Legislature, 1997, amending the
Local Government Code.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on July
1, 1998.
TRD-9810390
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Effective date: July 21, 1998
Proposal publication date: February 20, 1998
For further information, please call: (512) 463-4062
34 TAC §3.285
The Comptroller of Public Accounts adopts an amendment to
§3.285, concerning resale certificate; sales for resale, without changes
to the proposed text as published in the February 20, 1998, issue of the
The Tax Code was amended effective October 1, 1997, by adding §151.154(f)
as a clarification. The amendment clarifies that a retailer is liable for
sales tax on the original purchase price of a taxable item if the retailer
purchases the taxable item tax free for resale and then uses the taxable
item as a trade-in on the purchase of another taxable item.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements the acts of the 75th Legislature, 1997, amending
the Tax Code, §151.154.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on July
6, 1998.
TRD-9810617
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Effective date: July 26, 1998
Proposal publication date: February 20, 1998
For further information, please call: (512) 463-4062
34 TAC §3.298
The Comptroller of Public Accounts adopts an amendment to
§3.298, concerning amusement services, with changes to the proposed
text as published in the February 20, 1998, issue of the
Texas Register
(23 TexReg 1516).
The Tax Code was amended effective October 1, 1997, to add §151.432,
concerning the deduction of tax on a ticket or admission document to an
amusement service. The amendment allows resellers of tickets or admission
documents to amusement services to deduct from reported taxable sales the
adjusted value of tickets purchased from non-permitted purchasers provided
the tickets or admission documents had the tax included.
Non-substantive grammatical corrections were made in subsections (a)(1)(A)(vii),
(a)(1)(D)(xv), and (i)(3)(A).
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements acts by the 75th Legislature, 1997, amending the
Tax Code by adding §151.432, effective October 1, 1997.
§3.298.Amusement Services.
(a)
Definitions. The following words and terms, when used
in this section, shall have the following meanings, unless the context clearly
indicates otherwise.
(1)
Amusement services - Entertainment, recreation, sport,
pastime, diversion, or enjoyment that is a pleasurable occupation of the
senses. Amusement services and places offering amusement services include,
but are not limited to, the following:
(A)
live or recorded performances, whether by individual ticket
or by season tickets:
(i)
ballet performances;
(ii)
circuses;
(iii)
ice skating shows;
(iv)
motion pictures;
(v)
musical concerts;
(vi)
opera performances;
(vii)
outdoor theatres; and
(viii)
theatres (movies and plays);
(B)
exhibitions or displays:
(i)
animal shows (contests, exhibitions);
(ii)
antique shows;
(iii)
aquatic shows;
(iv)
arts and crafts, and art shows (fairs);
(v)
auto shows;
(vi)
museums (displaying art objects, wax figures, antique
autos, etc.); and
(vii)
zoos;
(C)
spectator sports:
(i)
dragstrip operation;
(ii)
horse shows (horse riding exhibitions);
(iii)
motorcycle races;
(iv)
automobile races (full size and miniature cars);
(v)
rodeo;
(vi)
sporting events such as football, baseball, basketball,
hockey, and soccer games; and
(vii)
wrestling, boxing, or arm wrestling;
(D)
participatory sports or games:
(i)
athletic clubs;
(ii)
bowling games;
(iii)
court fees - tennis, racketball, handball, etc.;
(iv)
domino games (including by the hour);
(v)
go-cart raceways;
(vi)
golf courses;
(vii)
golf driving ranges;
(viii)
health clubs (spas), (admissions and memberships);
(ix)
miniature golf courses;
(x)
chartered boat or party boat excursions (see paragraph
(2) of this subsection for excursions of more than one day duration and
for excursions on which fishing guide services are provided);
(xi)
pool (billiards) games (by the game or by the hour);
(xii)
skate board tracks;
(xiii)
skating rinks (roller skating and ice skating);
(xiv)
swimming pools;
(xv)
water slides; and
(xvi)
physical fitness centers;
(E)
fairs or carnivals:
(i)
amusement parks;
(ii)
carnivals;
(iii)
fairs;
(iv)
games of skill, at circus, carnival, etc.;
(v)
shooting galleries (ranges); and
(vi)
side shows;
(F)
other:
(i)
except as provided by subsection (e)(4) of this section,
cover charges (for admission to night clubs, dance halls, discos, etc.,
providing dancing, music, or other entertainment);
(ii)
hot tub concessions;
(iii)
parties (New Year's Eve) sponsored by radio stations,
hotels, etc. Ticket price includes meal, set-ups, entertainment, party favors;
(iv)
rides for pleasure (in hot-air balloons, helicopters,
trains, ships, boats, etc.);
(v)
tour trains and buses, whose primary purpose is to show
tourist sights along a route as opposed to regular transportation;
(vi)
tours of tourist attractions, such as ships, buildings,
and monuments, and natural wonders such as caves and caverns; and
(vii)
palm reading, fortune telling, and astrological chart
preparation;
(G)
country clubs and other private clubs and organizations
that provide entertainment, recreation, sports, dining, or social facilities
to members.
(2)
Nonamusement services - Activities which are
primarily instructional in nature or nontaxable personal services. Places,
services, and clubs not covered by the tax on amusement services include,
but are not limited to:
(A)
hobby clubs (stamp collecting clubs, toastmaster clubs,
camera clubs, amateur radio clubs);
(B)
instructions for any sport or musical discipline;
(C)
camps for children (day camps or boarding camps);
(D)
video cassette clubs;
(E)
political fundraisers;
(F)
campground admissions;
(G)
cruises which last longer than 24 hours and extend offshore
outside Texas territorial limits;
(H)
fishing and hunting leases and guide services; and
(I)
membership in sororities and fraternities.
(3)
Occasional sale - The sale of not more than
10 admissions for amusement services during a 12- month period by a person
who does not hold himself out as engaging, or does not habitually engage,
in the selling of amusement services.
(4)
Provider of an amusement service - The person who
has legal rights of ownership over or the legal right to provide, present,
or offer an amusement, entertainment, or recreation that is rendered on
a regular basis at a fixed location and for which admissions are sold, such
as the owner of the wax figure display at a wax museum. The provider of
an amusement service is also the person who has legal rights of ownership
to an amusement, entertainment, or recreation that will not be rendered
on a regular basis at a fixed location and for which amusement service admissions
will be sold, such as the provider of a one-night live performance by a
singer. A provider of an amusement service may be, but is not always, the
owner of the facility (land and/or building) at which the amusement service
is offered or performed. A provider of an amusement service may gain the
right of providing an amusement service by virtue of a contract or agreement
(lease, rental, concession right) with the performer(s) of the entertainment
or with a facility owner when the use of that facility constitutes the amusement
service. Terms used within the amusements industry to refer to a provider
include manager, promoter, concessionaire, tenant, or association (or club)
president.
(5)
Sales price of an amusement service - The fee charged
for admission to an amusement, including a convenience fee, handling charge,
service charge, or other amount over and above the amount that would be
charged for an amusement admission at the ticket counter of the facility
at which the amusement service will be rendered. Also included are dues,
initiation fees, and other charges, assessments, and fees required for a
special privilege, status, or membership classification in a private club
or organization. Receipts subject to tax under the Texas Alcoholic Beverage
Code, §202.02, are not included in the sales price of an amusement service.
(6)
Sales price of membership to country clubs, including
clubs described by the Internal Revenue Code of 1986, §501(c)(7) -
The sales price includes dues, initiation fees, and other charges, assessments,
and fees required for a special privilege, status, or membership classification
in a private club or organization. Whether or not the club has its own facilities
is not relevant. Receipts subject to tax under the Texas Alcoholic Beverage
Code, §202.02, are not included in the sales price of an amusement
service.
(7)
Seller of admissions to amusement services - A person
who sells more than ten admissions to amusement services during a 12-month
period and includes those persons who hold themselves out as engaging, or
who habitually engage, in the selling of admissions to amusement services.
(8)
Sale of an amusement service admission - The transfer
of title to or possession of a ticket or other admission document for a
consideration or the collection of an admission, membership, or enrollment
fee, whether by individual performance, subscription series, or membership
privilege, or through the use of a coin-operated or credit-card-operated
machine. The consideration paid may secure the admission privilege for an
individual or a group of individuals. The contract or agreement whereby the
right is secured for a provider to offer an amusement, recreation, or entertainment
as an amusement service is not the sale of an admission to an amusement service
and is not subject to sales tax, such as the paying of a fee to a singer
for a performance that will be provided by the payer of the fee as an amusement
service through the sales of tickets.
(b)
Charges to private club members and guests. The membership
dues, initiation fees, and other assessments and fees charged for a special
privilege, status, or membership classification in a private club or organization,
including organizations described by the Internal Revenue Code of 1986,
§501(c)(7), if the organizations provide amusements, are taxable. Taxable
fees for special privileges in the organization include, but are not limited
to, liquor pool dues, boat slip rental fees, golf cart storage fees, locker
rental fees, locker room use fees, and fees for access to the restaurant
and bar. Separate charges for amusement services by persons operating clubs
or other facilities over and above amounts received for membership or initiation
fees, such as green fees or fees for admissions to swimming pools, racketball
courts, or tennis courts, are also taxable. Initiation fees which are refundable,
as evidenced by a written agreement, are not taxable.
(c)
Entry fees. Entry fees will not be taxable as amusements
if:
(1)
the fee substantially exceeds what would normally be paid
for using the facility and a person is paying to compete in a contest, and
part of the fee goes toward the cost of conducting the contest and for prizes;
or
(2)
an individual would not normally use the facility,
or pay a fee except for the purpose of participating in a contest.
(d)
Travel agencies.
(1)
Tickets to amusements sold by travel agencies as part
of a travel package are taxable only if:
(A)
the price of the ticket is separately stated from the
price for the remainder of the package; or
(B)
though not separately stated, the surrounding additional
costs are inconsequential.
(2)
If the sales tax is not required to be collected
by the travel agency, sales tax must be paid at the time the travel agency
purchases the tickets originally.
(e)
Imposition of tax.
(1)
Sales tax is due on the sale of an admission to an amusement
service if the event or location of the service is within the State of Texas.
Sales tax is also due on admissions to gambling ships that operate outside
Texas waters if they depart from and return to Texas ports. Sales tax is not
due on the sale of an admission to an amusement service if the event or
location of the service is outside Texas.
(2)
Use tax is due on an out-of-state sale of an admission
to an amusement event that will take place in Texas.
(3)
When there is a sale of an amusement service which
does not involve the transfer of a ticket or other physical evidence of
admission, possession of or title to the admission is to be regarded as
taking place at the seller's place of business. An example would be when admission
is secured by a reservation made by the seller for the purchaser.
(4)
Sales or use tax is not due on cover charges which
are taxable under the Texas Alcoholic Beverage Code, §202.02.
(f)
Taxable item sold or transferred with amusement service.
(1)
Sellers of service may issue a resale certificate in lieu
of tax to suppliers of tangible personal property only if care, custody,
and control of the property is transferred to the client. For example, a
taxpayer purchases padlocks to transfer to customers when lockers are rented.
The padlock is transferred to customers, and the customers use the padlock
when renting the locker. Taxpayer may purchase the padlock tax free by issuing
a resale certificate. Tax is due on the total amount charged the customer,
including amounts for the padlock and for the services.
(2)
A resale certificate may be issued for a service
if the buyer intends to transfer the service as an integral part of taxable
services. A service will be considered an integral part of a taxable service
if the service purchased is essential to the performance of the taxable service
and without which the taxable service could not be rendered.
(3)
A resale certificate may be issued for a taxable
service if the buyer intends to incorporate the service into tangible personal
property which will be resold. If the entire service is not incorporated
into the tangible personal property, it will be presumed the service is subject
to tax and the service will only be exempt to the extent the buyer can establish
the portion of the service actually incorporated into the tangible personal
property. If the buyer does not intend to incorporate the entire service
into the tangible personal property, no resale certificate may be issued,
but credit may be claimed at the time of sale of the tangible personal property
to the extent the service was actually incorporated into the tangible personal
property.
(4)
Any item, such as machinery or equipment, purchased
to be used in the providing of an amusement service is not an item transferred
with an amusement service and is subject to sales tax.
(5)
A reseller of a ticket or admission document to an
amusement service may deduct from taxable sales reported the "adjusted value"
of the ticket or admission document purchased for resale from a non-permitted
purchaser of the ticket or admission document. The "adjusted value" is the
face value of the ticket or admission document, less the included sales
tax. A reseller is allowed the deduction from taxable sales when filing
a sales tax report if all of the following criteria are met:
(A)
the sales tax was paid by the purchaser and the purchaser
does not hold a Texas Sales and Use Tax Permit;
(B)
the language on the ticket or admission document purchased
for resale states that all taxes have been included in the price of the
ticket or admission document;
(C)
the ticket or admission document for which a deduction
is claimed was not purchased tax-free by use of a resale or exemption certificate;
and
(D)
the ticket or admission document is actually resold.
(g)
Exemptions.
(1)
Sales tax is not due on the sale of an amusement service
if the service is provided exclusively:
(A)
by a nonprofit organization, corporation, or association,
other than organizations described by the Internal Revenue Code of 1986,
§501(c)(7), if the proceeds do not go to the benefit of an individual,
except as a part of the services of a purely public charity. Initiation and
membership fees and other assorted fees charged by such a nonprofit organization,
corporation, or association are not taxable. Examples would include: organizations,
corporations, or associations recognized as nonprofit organizations under
the Internal Revenue Code, §501(c), Kiwanis clubs, labor unions, and
ex-students organizations. Organizations described by the Internal Revenue
Code of 1986, §501(c)(7), that provide amusements, do not qualify for
this exemption even though organized as nonprofit organizations;
(B)
by a nonprofit corporation organized under the laws of
this state for the purpose of encouraging agriculture by the maintenance
of public fairs and exhibitions;
(C)
by an educational, religious, law enforcement, or charitable
association or organization as long as no part of the proceeds goes to the
benefit of a private individual;
(D)
by the United States, the State of Texas, a municipality,
county, school district, special district, or other political subdivision
of the State of Texas. An amusement service is not "exclusively provided"
by a governmental entity if the entity contracts with an entity not listed
in the Tax Code, §151.3101(a)(1), for the provision of the amusement;
(E)
in a place that is included in the National Register of
Historic Places; or
(F)
in a place that is designated as a Recorded Texas Historic
Landmark by the Texas Historical Commission.
(2)
Sales tax is not due on the sale of an amusement
service by a ticket service, ticket agent, ticket outlet, or any other seller
of amusement services when the provider of the amusement service is exempt
as set forth in paragraph (1) of this subsection.
(3)
Except as provided by subsection (h) of this section,
a nonprofit group may hire a for- profit organization to provide the expertise
to produce an event without loss of the exemption provided by paragraph
(1)(A) of this subsection. The nonprofit organization must hold itself out
as the provider of the amusement and may not be a joint venturer with the
for-profit entity.
(4)
Amusement services provided through coin-operated
machines that are operated by the consumer are exempt from sales tax. The
coin used to operate the machine may be a token as well as a United States
coin. Examples are coin-operated:
(A)
pinball machines;
(B)
video games and motion pictures;
(C)
pool tables;
(D)
televisions;
(E)
shuffleboard;
(F)
jukeboxes; and
(G)
batting cages.
(5)
Sales tax is not due on the occasional sale
of an amusement service.
(6)
Sales tax is not due on the purchase of an amusement
service by an exempt entity for its own amusement or for the amusement of
its members. See §3.322 of this title (relating to Exempt Organizations).
The seller must secure a valid exemption certificate.
(7)
Sales tax is not due on the purchase of the admission
to an activity which may be classified as an amusement, entertainment, or
recreation if purchased under a written prescription of a licensed practitioner
of the healing arts for the primary purpose of health maintenance or improvement.
The written prescription must specify the type of the treatment needed. If
a membership privilege is purchased pursuant to a written prescription,
a new prescription must be obtained each time the membership is renewed.
(h)
Governmental entities.
(1)
Entities recognized as governmental entities are subject
to the provisions of this subsection even though the entities may also be
classified under the Tax Code, §151.3101(a)(3), (4), or (5).
(2)
Unless an event is solely for educational purposes,
this state, an institution owned or operated by the state, an agency of
this state, city, county, school district, special district, political subdivision
of this state, or the United States that contracts with a person, a for-profit
organization, or any other organization not listed in the Tax Code, §151.3101(a)(1),
to provide the expertise to produce or provide a musical concert or other
amusement event loses the exemption provided in subsection (g) of this section.
These organizations must collect sales tax on admissions to amusement events
provided by or in conjunction with a person, a for-profit organization, or
other organizations not listed in the Tax Code, §151.3101(a)(1).
(3)
An amusement is not solely for educational purposes
unless either: 100% of the proceeds from the admissions go to the educational
organization; or students at the educational institution actually perform
the amusement.
(i)
Collection of the tax.
(1)
Persons who sell admissions to an amusement service for
resale may accept a resale certificate from the purchaser of the amusement
in lieu of tax. The resale certificate will cover all convenience fees,
handling charges, service charges, etc., added to the sales price of the admission
by promoters, ticket services, and others.
(2)
Each seller of amusement services selling to the
final consumer must collect and remit the tax to the comptroller on the
total receipts from all taxable sales. A seller will be responsible for remitting
the correct amount of tax based on the total sales price of admissions including
any charges added by others.
(3)
The comptroller may regard any seller of an admission
to an amusement service as the agent of the person from whom he obtains
the tickets or other admission document if the comptroller determines that
the tax will be collected more efficiently. The seller of an admission to
amusement service will be regarded as agent if:
(A)
the person providing the tickets or other admission documents
obtains written authorization from the comptroller to assume responsibility
for the tax collection of his agent;
(B)
the person providing the tickets includes in the sales
price of the admission any convenience fee, handling charge, etc., added
on by his agent; and
(C)
the provider of the tickets gives to the seller/agent
a written statement that the provider holds a tax permit issued by the comptroller
and is assuming responsibility for tax collection and reporting for his
agent.
(j)
Records. Every seller of admissions to amusement services
is responsible for keeping accurate records of all sales and purchases.
See §3.281 of this title (relating to Records Required; Information
Required). Every seller of admissions to amusement services must hold a sales
tax permit and must file reports as required by §3.286 of this title
(relating to Seller's and Purchaser's Responsibilities). A reseller of a
ticket or admission document to an amusement service that is deducting the
"adjusted value" of the ticket or admission document purchased for resale
from a non-permitted purchaser, as provided in subsection (f)(5) of this section,
must have records verifying the deduction that include:
(1)
the name and address of the non-permitted purchaser;
(2)
the face value of any ticket or admission document
purchased by a non-permitted purchaser;
(3)
proof (such as a copy of the ticket or admission
document) showing that sales tax is included in the price of the ticket
or admission document;
(4)
the sales of tickets or admission documents; and
(5)
the remaining inventory of unsold tickets or admission
documents.
(k)
Local tax. City, county, transit authority, and special
purpose district tax should be allocated to the city, county, transit authority,
and/or special purpose district where the amusement event occurred.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on July
6, 1998.
TRD-9810616
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Effective date: July 26, 1998
Proposal publication date: February 20, 1998
For further information, please call: (512) 463-4062
34 TAC §3.372
The Comptroller of Public Accounts adopts an amendment to
§3.372, concerning adopting, increasing, decreasing, or abolishing city
tax, without changes to the proposed text as published in the February 20,
1998, issue of the
Texas Register
(23 TexReg
1518).
House Bill 92, 75th Legislature, 1997, amended the Local Government Code
effective September 1, 1997, by adding Chapter 334 and Chapter 335 concerning
sports and community venue projects and districts. The amendment explains
that the notification requirements, effective dates, and contested election
provisions in §3.372 apply to an election to impose sales and use tax
for a sports and community venue project that increases a city tax rate or
that reduces a tax rate for industrial development to allow the imposition
of the tax for the sports and community venue project within the 2.0% cap
on local taxes.
The amendment also replaces all references to Texas Civil Statutes, Articles
1118x, 1118y, or 1118z with references to the Transportation Code, Chapters
451, 452, or 453. The provisions in Articles 1118x, 1118y, and 1118z have
been recodified in the Transportation Code.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements acts by the 75th Legislature, 1997, amending the
Local Government Code.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on July
1, 1998.
TRD-9810391
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Effective date: July 21, 1998
Proposal publication date: February 20, 1998
For further information, please call: (512) 463-4062
34 TAC §3.422
The Comptroller of Public Accounts adopts an amendment to
§3.422, concerning adopting, increasing, decreasing, or abolishing transit
(MTA) tax, without changes to the proposed text as published in the February
20, 1998, issue of the
Texas Register
(23
TexReg 1519).
House Bill 92, 75th Legislature, 1997, amended the Local Government Code
effective September 1, 1997, by adding Chapter 334 and Chapter 335 concerning
sports and community venue projects and districts. The amendment explains
that the notification requirements, effective dates, and contested election
provisions in §3.422 apply to an election to impose sales and use tax
for a sports and community venue project that reduces a transit tax rate.
The amendment also replaces all references to Texas Civil Statutes, Articles
1118x, 1118y, or 1118z with references to the Transportation Code, Chapters
451, 452, or 453. The provisions in Articles 1118x, 1118y, and 1118z have
been recodified in the Transportation Code.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002,
which provides the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the provisions
of the Tax Code, Title 2.
The amendment implements acts by the 75th Legislature, 1997, amending the
Local Government Code.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on July
1, 1998.
TRD-9810392
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Effective date: July 21, 1998
Proposal publication date: February 20, 1998
For further information, please call: (512) 463-4062
Subchapter O. State Sales and Use Tax
Subchapter P. Municipal Sales and Use Tax
Subchapter R. Transit Sales and Use Tax
Subchapter II. Telecommunications Infrastructure Fund Assessment