Throughout San Diego County, the sales and use tax rate is 7.75%, with the exception of two cities. Those exceptions are:

• El Cajon, which voted to increase its district sales and use tax to 8.25% effective April 1, 2005. This 1/2% increase will be in effect until March 2015.
• National City, which voted to increase its district sales and use tax to 8.75%, effective October 1, 2006.

Determining the appropriate tax rate for purchases: What determines the applicable tax rate is the point where the goods or services are delivered or where UCSD takes ownership. For example, if services are rendered or goods are picked up in the city of El Cajon, the local tax rate of 8.25% applies. This means:

• Vendor invoices or credit memos reflecting the local tax rate will be paid (or the credit taken) at the local rate.
• Taxable Express Card transactions should be processed at the local rate.
• Taxable Payment Authorization transactions should be processed at the local rate. For reimbursements, the receipt should reflect the local rate.

Questions?

• For information on Purchase Requisitions and Department Orders, contact Purchasing, (858) 534-3084.
• For information on Payment Authorization, contact Robin Posner, 534-0859.
• For other questions, contact a member of the Disbursements Payment Assistance and Resolution Team.