Sales Tax When UCSD 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 from federal tax and 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 UCSD that sell taxable goods must apply sales tax as follows:

• 8.75% for taxable goods delivered within San Diego County
• 8.25% 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:

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 8.75% sale made by the Biology Department would be TXBIO1.

Buy & Pay

Sales & Use Tax

• Sales Tax or Use Tax?
• Other Cities in San Diego County
• Exemptions
• When UCSD Is the Seller