Sales and Use Tax Overview

If you purchase or sell goods and services for your department, read these guidelines to find out about sales and use tax.

UCSD is subject to California sales or use tax on the purchase of goods and services considered taxable by the California State Board of Equalization.

The state sales/ use tax rate for San Diego County is 8.75%. (The only exceptions are the cities of El Cajon, La Mesa, National City, and Vista. Read more about these exceptions.)

Sales or use tax applies when the

• Funds being used are not specifically exempt from sales tax, as with some federal funds
• Goods or services are taxable according to California State Board of Equalization (SBOE) regulations

• Delivery or acceptance took place in California

Sales or use tax does not apply when the

• Funds being used are within non-taxable guidelines of a contract or award
• Goods or services are tax-exempt
• Delivery or acceptance took place outside California
• Items purchased are for resale

If your department sells goods outside of the University, you are responsible for making sure that sales tax is applied correctly. For more information, see Sales Tax When UCSD Is the Seller.

Buy & Pay

Payments

• Credit Memos
• Payment Authorizations
• Paying Invoices
• Sales & Use Tax
  • Sales Tax or Use Tax?
  • Other Cities in San Diego County
  • Exemptions
  • When UCSD Is the Seller