Purchasing Categories
Find purchasing categories available in Oracle Procurement.
Looking for some quick guidance? Consider using one of our most common purchasing categories for your purchase:
- Furniture over 5k (Inventorial)
- Furniture under 5k
- Lab Equipment over 5k (Inventorial)
- Lab Equipment under 5k
- Lab Equipment Maintenance/Repair Services
- Lab Supplies
- Lab Chemicals/Reagents
- Office Supplies
- Services - Advertising/Public Relations/Promotions
- Software - SaaS/Cloud
- Software - Download
If you are looking for a list of Expenditure Types instead, you may review the full list and our KBA on how to populate them.
- Tax is driven off the Purchasing Category
- Purchasing category is mapped for catalog and punchout items based on the UNSPSC provided by the supplier, and cannot be changed
- Purchasing category is selected by the PO requisitioner on request forms
- Qualified tax reduction and exemptions can be indicated through the checkboxes in the distribution section of the requisition/checkout page
- If an item is taxable based on the purchasing category, but the supplier’s invoice does not charge sales tax, then use tax will be applied.
Review the table below for a list of available purchasing categories including chart string account values associated with them, their taxability, and examples of when you might use each one.
| Purchasing Category | Taxable | Examples |
|---|---|---|
| Automotive Fuel | Y | Unleaded, Diesel, Gasoline |
| Books | Y |
Printed Publications |
| Carpet and Flooring Services | N | Carpet and Floor Cleaning (Approved by Labor Relations), Carpet and Flooring Installation, Flood Remediation, Office Floor Re-Design Services |
| Carpet and Flooring Supplies | Y | Wax Products for Floor, Carpet for Remodeling Classroom, Floor Tiles, Flooring Materials, Repair Supplies |
| Cell Phone Services | Y | Reserved For ITS |
|
Chartered Bus/Rail |
N |
Bus Transportation, Chartered Vehicles, On Campus (Approved by Labor Relations) |
|
Chartered Vessel |
N |
Hired or Freighted Ships |
|
Clinical Trials Services |
N |
Clinical Conductor Site Software Applications, Assay Diagnostic to Determine Clinical Trial Endpoint, Storage of Clinical Trial Records, Clinical Trial Consent Form Translation |
|
Clinical Trials Supplies |
Y |
Test Tubes, Labelers, Diagnostic Equipment, Study-Related Drugs |
|
Cloud Computing Services |
N |
Amazon Web Services, Microsoft Azure |
|
Construction Labor |
N |
Plumbing, Electrical, Demolition |
|
Construction Materials |
Y |
Electrical, Building Insulation, Rails, Panels, Wood Slide Door |
|
Controlled Substances/Narcotics |
Y |
All DEA-Scheduled Substances, DEA List 1 Chemicals, CA Precursor Chemicals, and items such as Acetic Anhydride, Benzyl Chloride, Acetone, Hydrochloric Acid |
|
Data Circuits/Internet |
N |
Reserved For ITS |
|
Desktop/Laptop/Workstations over 5K (Inventorial) |
Y |
Desktop, Laptop, Tablets, iPad |
|
Desktop/Laptop/Workstations under 5K |
Y |
Desktop, Laptop, Tablets, iPad |
|
DNA/RNA/Oligo Sequencing Services |
N |
ELISA Assay, RNA Oligo Purification, IDT Oligo, M-Mulv Reverse Transcriptase |
|
DNA/RNA/Oligos/Antibodies |
Y |
Immunoprecipitation Kit, GSK3 Antibody, ARAF |
|
Document Storage/Shredding |
N |
Shredding: One Time Purge, Recurring Shredding Charges. Data Storage: Clinical Trial Research Documents, HR Information, and Financial Reports |
|
Drugs/Pharmaceutical Products |
N |
Neosporin, Benadryl, Rimantadine, Proleukin |
| N |
Elevator Repair and Inspection Services |
|
|
Events Services (Nontaxable) |
N |
Event Equipment and Site Rental, Event Management Services, Audio Visual Services and Equipment Rentals, Balloon Artists, Animals on Campus, Fencing |
|
Events Services (Taxable) |
Y |
Taxable Goods Purchased for an Event |
|
Facility Chemicals and Lubricants |
Y |
Grease, Oil, Lubricants |
| Y |
Pliers, Screwdrivers, Nut Drivers, Measuring Devices |
|
|
Facility Electrical Services |
N |
AC Power Plugs and Sockets, Circuit Breakers, Electronic Connectors |
|
Facility Electrical Supplies |
Y |
Circuits, Resistors, Fuses, Batteries, Relays |
|
Facility Equipment Lease/Rental |
Y |
Forklifts, Scissor Lifts, Cranes |
| N |
Tools/Equipment Repair Services |
|
|
Facility Equipment over 5K (Inventorial) |
Y |
Motors, Pumps, Generators, Building or Landscape Equipment |
|
Facility Equipment under 5K |
Y |
Motors, Pumps, Generators, Building or Landscape Equipment |
|
Facility Repair Parts and Materials |
Y |
Other Repair Parts and Materials Not Covered Under Plumbing, Electrical, HVAC, Alarm/Fire, Painting |
|
Facility Signage |
Y |
Design and Creation of Directional, Building Signs, Door Plaques (Approved by Labor Relations) |
|
Facility Testing/Diagnostic Services |
N |
Relay Testing, Structural Testing, Inspections |
|
Facility Tools over 5K (Inventorial) |
Y |
Hand-tools, Flashlights, Toolsets, Power-tools |
|
Facility Tools under 5K |
Y |
Hand-tools, Flashlights, Toolsets, Power-tools |
|
Fire Alarm Equip/Fire Equip over 5K (Inventorial) |
Y |
Fire Alarm or Extinguishers |
|
Fire Alarm Equipment/Fire Equipment under 5K |
Y |
Fire Alarm or Extinguishers |
|
Fire Alarm/Equipment Maintenance Services |
N |
Fire Alarm Repair Services |
|
Fire Alarm/Fire Equipment Supplies |
Y |
Fire Alarm or Equipment Repair Supplies |
|
Firearms/Ammunition over 5K (Inventorial) |
Y |
Guns and Ammunition |
|
Firearms/Ammunition under 5K |
Y |
Guns and Ammunition |
|
Food/Beverage |
N |
Coffee, Snacks, and Drinks. Not to be Confused with Meeting & Entertainment services. |
|
Furniture over 5K (Inventorial) |
Y |
Wood Conference Tables, Modular Furniture |
|
Furniture under 5K |
Y |
Chairs, Workstations Accessories, Modular Furniture |
|
Handling |
N |
Package Handling, Packing, or Tracking Services |
|
Hazardous Waste Disposal |
N |
Medical Waste Syringes, Repair Shops Equipment, Oil |
|
HVAC Equipment Maintenance Services |
Y |
Repair Services for Lab Refrigerators/HVAC |
|
HVAC/Refrigeration Equipment over 5K (Inventorial) |
Y |
Lab Refrigerators, AC Units, Cooling Units |
|
HVAC/Refrigeration Equipment under 5K |
Y |
Lab Refrigerators, AC Units, Cooling Units |
|
HVAC/Refrigeration Supplies over 5K (Inventorial) |
Y |
Repair Supplies for Lab Refrigerators/HVAC |
|
HVAC/Refrigeration Supplies under 5K |
Y |
Repair Supplies for Lab Refrigerators |
|
Installation - Non-Taxable |
N |
|
|
Installation - Taxable |
Y | |
| Y |
Hard Drives, Memory |
|
| Y |
Monitors, Keyboard, Mice, Web Cams |
|
| N |
Software Developers, Website Development, IT Consulting Services |
|
| N |
IT Project Resource: BSA, Project Manager, Operation, Maintenance, & Repair of IT Systems |
|
| N |
Extended It Hardware Warranty |
|
| Y |
Carpet Cleaning Machines, Vacuums, Floor Scrubbers, sterilizing or decontamination equipment |
|
|
Janitorial Equipment under 5K |
Y |
Carpet Cleaning Machines, Vacuums, Floor Scrubbers, sterilizing or decontamination equipment |
|
Janitorial Services |
N |
Cleaning, Custodial, Janitorial Labor (Approved by Labor Relations) |
|
Janitorial Supplies |
Y |
Cleaning Supplies, Carpeting, Flooring, Bathroom Supplies |
|
Kitchen Equipment Maintenance |
N |
Repair Services for Refrigerators, Microwaves, Coffee Machines |
|
Kitchen Equipment over 5K (Inventorial) |
Y |
Refrigerators, Microwaves, Coffee Machines |
|
Kitchen Equipment under 5K |
Y |
Refrigerators, Microwaves, Coffee Machines |
|
Kitchen Supplies over 5K (Inventorial) |
Y |
Repair Supplies for Refrigerators, Microwaves, Coffee Machines |
|
Kitchen Supplies under 5K |
Y |
Repair Supplies for Refrigerators, Microwaves, Coffee Machines |
|
Lab Animals |
Y |
Mice, Rats, Swine |
|
Lab Animals Services |
N |
Domestic Animal Transfer, Serum Samples Diagnostic, Fetal Genetic Engineering |
|
Lab Animals Supplies |
Y |
Feeders, Pellets, Brittle, Ear Tags |
|
Lab Chemicals/Reagents |
Y |
Ethyl Alcohol, Hydrogen Peroxide, Sodium Chloride |
|
Lab Equipment Capital Lease |
Y |
Capital Equipment Leases |
|
Lab Equipment Maintenance/Repair Parts |
Y |
A Replacement Part that must be Purchased for an Equipment Repair |
|
Lab Equipment Maintenance/Repair Services |
N |
Service Agreements, Equipment Repair (Labor) |
|
Lab Equipment over 5K (Inventorial) |
Y |
Centrifuges, ULT Freezers, Microscope Systems |
|
Lab Equipment under 5K |
Y |
Thermal Cyclers, Hotplates, Balances, Multichannel Pipettes |
|
Lab Equipment Rental/Operating Lease |
Y |
Lab Equipment Rentals, Scope Rental |
|
Lab Gases |
Y |
Dry Ice, Liquid Nitrogen, Helium |
|
Lab Supplies |
Y |
Test Tubes, Pipette Tips, Gloves, Masks, Consumables |
|
Lab Testing Kits/Assays |
Y |
Testing Kits, Assays, Library Prep Kits, Sequencing Kits |
|
Lab Testing/Diagnostic Services |
N |
Sample Analysis Services, Data Analysis Services, Lab Tests, Studies Performed by Supplier |
|
Landscape Maintenance Services |
N |
Arborists/Tree Removal or Trimming, Watering Plans, Professional Window Cleaning, Grounds Keeping (Approved by Labor Relations) |
|
Landscape Maintenance Supplies |
Y |
Materials/Supplies/Parts: Sprinklers, Fertilizers, Sod, Plants, Irrigation Parts/Systems, Water Readers, Hose, Pipes |
|
Laundry/Uniform/Linen Services |
N |
Laundry Of Linen, UC Own Uniforms (Approved by Labor Relations), Rental & Laundry of Uniforms, Bedding, Medical Gowns |
|
Laundry/Uniform/Linen Supplies |
Y |
Logo Mats, Linen, Uniforms, Medical Gowns |
|
Local/Long Distance Telephone |
Y |
Reserved For ITS |
|
Locks and Security Equip over 5K (Inventorial) |
Y |
Security Locking Systems |
|
Locks and Security Equipment under 5K |
Y |
Key, Security Locks |
|
Locks and Security System Maintenance Services |
N |
Repair Services for Security Locking Systems |
|
Mail/Postage/Messenger |
N |
Messenger/Mail/Postage Services for Specialized Promotional Materials |
|
Marine/Ship Equipment over 5K (Inventorial) |
Y |
Radar Equipment, GPS Receivers |
|
Marine/Ship Equipment under 5K |
Y |
Radar Equipment, GPS Receivers |
|
Marine/Ship Fuel |
Y |
Fuel For Ships or Marine Vessels |
|
Marine/Ship Repair |
N |
Repair Services for Ships or Marine Vessels |
|
Marine/Ship Services |
N |
Services for Ships and Marine Vessels Other than Repairs |
|
Marine/Ship Supplies |
Y |
Ship Safety Supplies, Life Jackets, Lifeboats |
|
Material Handling Equipment over 5K (Inventorial) |
Y |
Pallet Jacks, Dollies, Conveyor Belts |
|
Material Handling Equipment under 5K |
Y |
Pallet Jacks, Dollies, Conveyor Belts |
|
Medical/Surgical Supplies |
Y |
Scalpels, Gowns, Syringes, Lumbar Kits, HIV Test Kit |
|
Network Hardware over 5K (Inventorial) |
Y |
Network Switches, Routers, Wireless Access Points |
|
Network Hardware under 5K |
Y |
Network Switches, Routers, Wireless Access Points |
| N |
Removal of Goods that are not Dangerous or Hazardous, Porta-Potty Rentals for An Event |
|
|
Office Equipment over 5K (Inventorial) |
Y |
Scan, Printer, Fax Multi-Function Machine |
|
Office Equipment under 5K |
Y |
Fax Machines, HP Printers, Shredding Machines, Safes |
|
Office Supplies |
Y |
Paper Trucks or Printed Envelopes Over $5k |
|
Other Building Repair/Maintenance |
N |
Not Electrical, HVAC, Or Plumbing |
|
Other IT Hardware over 5K (Inventorial) |
Y |
Hardware Not Falling Under Peripherals, Network Hardware, Or Desktops/Laptops/Workstations |
|
Other IT Hardware under 5K |
Y |
Hardware Not Falling Under Peripherals, Network Hardware, Or Desktops/Laptops/Workstations |
|
Other Voice/Data |
N |
Reserved For ITS |
|
Packaging Materials |
Y |
Bubble Wrap, Packing Boxes, and Tapes, May Be Considered MRO Not Office Supplies |
|
Painting and Decorating Supplies |
Y |
Paint, Primer, Brushes, Paint Tape |
|
Parking/Transportation Supplies |
Y |
Placards, Traffic Cones |
|
Parking/Valet Services |
N |
Valets For Special Events (Approved by Labor Relations) |
|
Personal Protective Equipment Supplies |
N |
Gloves, Goggles, Masks, Gowns |
|
Pest Control Services |
N |
Pest Extermination, Fumigation (Approved by Labor Relations) |
|
Plumbing Services |
N |
Pipe Repair, Plumbing Installation (Approved by Labor Relations) |
|
Plumbing Supplies |
Y |
Supplies For Pipe Repair or Plumbing Installation |
|
Pool/Spa Maintenance |
N |
Cleaning Services, Chlorine |
|
Pool/Spa Supplies |
Y |
Chlorine, Skimmer Vacuum Cleaning Systems |
|
Printed/Copied Materials |
Y |
Printing or Copying Services not Related to Printer or Copier Rental or available via Imprints |
|
Printer/Copier Maintenance |
N |
Maintenance Or Repair on Printers and Copiers |
|
Printer/Copier Rental |
Y |
|
|
Promotional Items/Merchandise |
N |
Logos, T-Shirts, Department Swag, Event Tchotchkes |
|
Public Transit |
N |
San Diego School Services, Preuss School |
|
Recharge - UCSD Fleet Services Vehicle Rentals |
N |
Vehicles Rented Through Fleet Services |
|
Recharge - UCSD STORE Water Cooler Rental |
N |
Water Cooler Rentals, Recurring Water Delivery Through STORE |
|
Recharge - UCSD Transportation Parking Permits |
N |
Parking Permits for Visitors |
|
Rideshare/Limo/Taxi Services |
N |
Limo, Taxi, or Rideshare Transportation/Driver Services. Not to be confused with Meeting & Entertainment services. |
|
Security Services |
N |
Supplemental Security Personal (Approved by Labor Relations), Psychological Evaluations, Background Checks |
|
Servers over 5K (Inventorial) |
Y |
Computer Servers |
|
Servers under 5K |
Y |
Computer Servers |
|
Services - Advertising/Public Relations/Promotions |
N |
Advertising for University Accomplishments, Departments, and Events, Logo Design/Development, Design Consultation |
|
Services - Advisory |
N |
Professional/Technical Advice or Recommendations for University Challenges |
|
Services - Audit |
N |
Taxation and Audit Support |
|
Services - Clinical |
N |
Clinical Trial Services, Observation and Treatment of the Actual Patient |
|
Services - Editorial & Publication Support |
N |
Online Support for Editorial Publications |
|
Services - Engineering/Design |
N |
Building Design, Project or Equipment Design |
|
Services - Field Research |
N |
Off-Site Research at a Non UC Location |
|
Services - Financial |
N |
Professional Services Banking, Taxes, Accounting |
|
Services - Humanitarian |
N |
Off-Site Material and Logistic Assistance |
|
Services - Instructional/Training/Development |
N |
Department Retreats and Training, Extension Instructors Under 12 Calendar Days |
|
Services - Legal |
N |
External Legal Services Approved by Campus Counsel |
|
Services - Marketing |
N |
Public Relations Support, Surveying, Polling |
|
Services - Media/Digital |
N |
Digital Photography Services, Photographers, Design, Photobooths, Video/Film Production |
|
Services - Medical |
N |
Medical Analysis Services, Ambulances, Body Transportation, Sterile Processing (Approved by Labor Relations), Medical Imaging or Other Medical Technicians (Approved by Labor Relations) |
|
Services - Medical Coding/Billing |
N |
Help to Submit and Receive Payment for Patient Billing (Approved by Labor Relations) |
|
Services - Moving/Relocation |
N |
Commercial Relocation - Moving from One Building to (Approved by Labor Relations); Household Relocation for New Employee to Join UCSD |
|
Services - Real Estate |
N |
Real Estate Services |
|
Services - Recruiting |
N |
Recruitment of Patients, Clinical Trial Participants, Job Posting |
|
Services - Temporary Employment |
N |
Temporary Staffing Provided by Commercial Entities |
|
Services - Translation/Interpreter |
N |
Multilingual Communication for Oral and/or Written Language |
|
Software - Download |
N |
Software as a Service (SaaS) Licenses, Web-Hosted, On-Demand, or Web-Based Software |
|
Software - SaaS/Cloud |
N |
Software as a Service (SaaS) Licenses, Web-Hosted, On-Demand, or Web-Based Softwares |
|
Sports/Fitness/Rec Equip over 5K (Inventorial) |
Y |
Exercise Equipment, Sports Field Equipment |
|
Sports/Fitness/Recreation Equipment under 5K |
Y |
Exercise Equipment, Sports Field Equipment |
|
Storage Hardware over 5K (Inventorial) |
Y |
Storage Array, Nas Server, Jbod's |
|
Storage Hardware under 5K |
Y |
Storage Array, Nas Server, Jbod's |
|
Telecom Audio Visual Equip over 5K (Inventorial) |
Y |
Purchased Displays, Cameras, Video Equipment, Projectors |
|
Telecom Audio Visual Equipment under 5K |
Y |
Purchased Displays, Cameras, Video Equipment, Projectors |
|
Telecom Contractor Provided Materials |
Y |
Cabling Materials |
|
Telecom Voice Equipment over 5K (Inventorial) |
Y |
Lims, Voice Switch Hardware |
|
Telecom Voice Equipment under 5K |
Y |
Telephone Desk Sets |
|
Trade Shows/Exhibits |
N |
Trade Shows, Participation in Exhibits |
|
Utilities - Cable TV |
N |
Cable TV Installation or Repair |
|
Utilities - Electricity |
N |
Electrical Building Services |
|
Utilities - Water/Sewage |
N |
Water & Sewer Building Services |
|
Vehicle Lease |
Y |
Leased Vehicles Not Managed Through UC San Diego Fleet Services |
|
Vehicle Maintenance and Repair Services |
N |
Oil Checks, Maintenance, or Repair on Vehicles |
|
Vehicle Purchase over 5K (Inventorial) |
Y |
Vehicles Purchased (Not Leased) |
|
Vehicle Purchase under 5K |
Y |
Vehicles Purchased (Not Leased) |
|
Vehicle Rental |
Y |
Vehicles Rented (Not Leased) With No Driver Services |
|
Vehicle Repair Parts/Materials |
Y |
Repair Supplies, Maintenance, or Vehicle Repair |
| Services - Transcription | N | Conversation of Spoken Word into Written Language |
| Shipping | N | Package Shipping Services |