Skip to main content
Blink

System Status: 

About Tax Payments

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

Sales & Use Tax

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.

Research Equipment Partial Sales Tax Rate Exemption

July 1, 2014 through June 30, 2030 the California State Board of Equalization (SBOE) is offering a reduced sales/use tax rate on equipment purchased for research. Learn if your purchase is qualified for a Partial Sales and Use Tax Exemption.

Glacier: Tax Withholding for Foreign Individuals (Non-PPS Payments)

U.S. tax laws require UC San Diego to collect information from non-U.S. citizens to determine their tax status. Learn how Glacier helps foreign individuals and US San Diego collect, store and print forms required by law.

Find answers, request services, or get help from our team at the UC San Diego Services & Support portal.