Operating Policies and Procedures Manual

Effective Date:  07/01/07
Policy Number:  08-10
Section:  Facilities and Services
Subject:  Cell Phone and Data Phone Devices Use
 

POLICY

Arkansas State University Jonesboro (ASUJ) will begin to tax all employees as a fringe benefit the fair market value of their cell/data phone usage at the employee’s current tax rate.  ASUJ will provide such fair market value at the average cost.  For those employees who exceed the average monthly usage, they will be required to submit quarterly reports on excess usage and taxed on these costs above the standard plan rate.  The supervisors will be required to monitor the monthly bills to assure that the excess usage is submitted for additional fringe benefit tax.  Employees who do not wish to be taxed may return their device and purchase one privately with their own personal funds, and they may be reimbursed by the University for Business Calls only up to a reasonable maximum limit.  Spam, personal messages, and personal text messages will not be reimbursed.  Only legitimate business calls and business emails may be reimbursed.

This page is maintained by Cassey Tune
Last updated on 06/30/2008