HAR § 18-231-25.5-03 — Cost recovery fees for educational seminars and materials

(a) The department may charge cost recovery fees for educational seminars and materials as provided in this section unless waived under section 18-231-25.5-01(b). (b) As used in this section: “Educational material” means informative material in electronic form or any other physical form which is disseminated by the department in connection with its seminars or workshops. “Seminar or workshop” means any meeting, class, course, session, or presentation sponsored by the department for the purpose of informing practitioners, taxpayers, or any other person about the tax laws or the administration of the tax laws. (c) The fees that may be charged under this section are: (1) For a department-sponsored seminar or workshop, a fee shall be determined by the cost of labor, rent, travel, advertisement, postage and other costs incurred by the department in organizing and hosting the seminar or workshop. The fee shall be charged for each individual registered with the department for attendance at a seminar or workshop. Refunds of fees shall not be allowed regardless of whether or not the individual actually attends except when the individual gives forty-eight hours notice to the department. A $5 surcharge for walk-ins or late registration may also be added to the original fee amount. Payment is due before the seminar or workshop. (2) For educational materials, any fees or costs that are actually charged to and incurred by the department for the production and distribution of the materials. (d) No fee shall be charged to State or county employees attending seminars or workshops within the scope of their employment duties. (e) Each fee under subsection (c) shall be separately imposed and more than one fee may apply. The fee for educational materials, however, may be included in the total cost of the seminar or workshop and need not be separately stated.