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About Tax Payments

Find out about tax and withholding requirements as they relate to payments at UCSD.

Sales & Use Tax Overview

UCSD is subject to California sales or use tax on the purchase and sale of goods and services considered taxable by the California State Board of Equalization. Learn all about tax rates, exemptions, and when sales or use tax applies.

Sales Tax When UCSD is the Seller

UCSD isn't exempt from sales tax. If your department sells taxable goods, learn about sales tax guidelines.

Nonresident Withholding

Non-wage payments to nonresidents of California are subject to 7% state income tax withholding if the total payments during a calendar year exceed $1,500. If you make payments to California nonresidents, read about tax withholding requirements.