UC San Diego SearchMenu

Sales Tax When UC San Diego Is the Seller

If your department sells taxable goods, read the information below for important requirements and guidelines.

UCSD isn't exempt from sales tax. It is exempt only from California state income tax. For more information, see the Research Administration Office memo.

Apply California sales tax to taxable goods: Departments and self-supporting entities at UC San Diego that sell taxable goods must apply sales tax as follows:

  • 8.0% for taxable goods delivered within San Diego County
  • 7.5% for taxable goods sent to California locations outside San Diego County
  • Sales tax doesn't apply to goods delivered to out-of-state locations.

Comply with tax reporting requirements:

  • Record sales tax in the exact amount and in the correct account.
  • Apply the 2 sales tax rates below with their associated general ledger accounts and the ISIS accounts receivable/cashiering system detail codes:
Rate Rule Account and fund Detail code
8.0% Sales of tangible personal property delivered within San Diego County 215513-69997A TX__1
7.5% Sales of tangible personal property delivered by common carrier to California locations outside San Diego County 215515-69997A TX__2
Note: Tax detail codes have “TX” followed by three characters identifying the campus department, then a 1 or 2 as described above. Example: Detail code for a 8.0% sale made by the Biology Department would be TXBIO1.
Note: This page has a friendly link that's easy to remember: http://blink.ucsd.edu/go/salestax