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Concur Tax Process

This page will provide insight as to how the tax system functions with Concur, as well as tips for navigating the tax system. Follow the steps provided in the drawers to determine if Use Tax will be assessed for your expenses.


When Concur 2.0 goes live on April 8, 2024, the Expense Type name will now show if it's taxable. This is how a taxable Expense Type will look like once the Concur 2.0 Enhancements launch: 530104 - Event Rentals (taxable). This update will be reflected for Event, Other Reimbursements (Non-Event) and Procurement Card policies. Travel Expenses are always non-taxable and the Account Code is chosen at the Report Header level under the field name of Trip Expenditure Type. 

Sales Tax and Use Tax information for Concur is subject to change. 

Although the rate for California sales tax and use tax is the same, the way that the tax is collected and handled differs. The state sales or use tax rate for the County of San Diego is 7.75%. (The only exceptions are the cities of El Cajon, La Mesa, National City, and Vista.)

Sales Tax

  • UC San Diego pays sales tax on taxable purchases directly to California vendors and out-of-state vendors registered in California to collect sales tax.
  • Generally, sales tax on invoices, credit memos, and receipts is listed separately from the price of the goods or service.

Use Tax

  • UC San Diego pays use tax on taxable purchases from non-California vendors directly to the state Board of Equalization on a quarterly basis, rather than to the vendor at the time the invoice is paid.
  • Use tax is also applied when sales tax is not properly applied

How will Use Tax be applied for Concur expenses?

Use tax will be calculated once the expense report is in Oracle based on the taxability of the Account value, Sales Tax Paid, Tax Exempt Code, or Ship-To Zip code entered in Concur. Use tax is not captured in Concur so you won't see any use tax calculated in Concur.

Concur transactions will use OneSource in Oracle to calculate use tax based on what was entered in Concur (Expense Type, Sales Tax Paid, Tax Exempt Code, and Ship-To Zip code).

For a more in-depth explanation of Sales and Use Tax, see Sales & Use Tax Overview.


The below steps should be followed sequentially to determine how/if Use Tax is calculated on your Concur Expense Report.

Review the Concur Tax Process Promapp

Our Promapp provides a streamlined version of the information on this page.

View our Promapp

1: Choose an Expense/Expenditure Type

With the exception of Travel (which bases the Account value for each expense off the Trip Type), the Expense Type selected in Concur will directly affect the taxability of each expense as each Expense Type is tied to a specific Account value. 

If the selected Expense Type is taxable, the system will look for an amount of Sales Tax paid (see instructions below) to determine if Use Tax needs to be applied. If the Expense Type chosen is non-taxable, the system will not look for anything else.

2: Enter in Sales Tax Paid


For reporting purposes, the Sales Tax must be entered if applicable, even if the Expense Type selected is non-taxable. There is no exception to this.

The second phase in the process is to enter the amount of Sales Tax that was paid where specified in Concur.

The total amount of the expense, including Sales Tax, should be entered in the Amount field in Concur. The amount entered in the Sales Tax on Receipt field represents a portion of the total amount of the expense that was paid in tax. This should not be considered an "add-on" to the total amount of the expense. For example, entering $100 into the Amount field and $7.75 in the Sales Tax on Receipt indicates that out of the $100 spent, $7.75 of that amount was Sales Tax.

3: Tax Exempt Code (When Applicable)

*Note: IPPS cannot advise on the usage of a Tax Exempt Code or if your expense is taxable or non-taxable. Please speak to your Fund Manager or Financial Unit Approver for advice on whether to use this feature.

If you believe that your expense is not taxable, best practice is to use a non-taxable Expense Type. However, if there is no suitable non-taxable Expense Type and you did not pay any Sales Tax on your expense, you can use the Tax Exempt Codes to override the tax system and indicate that no Use Tax should be assessed for your expense. There are currently 6 different Tax Exempt Codes in Concur:

  • Downloadable Materials - Only used for non-tangible downloaded materials.
  • Item Delivered to Another State - The purchase will be delivered to another state or country and will remain there permanently.
  • Item Owed by the Federal Government - This deems the purchase tax-exempt.
  • Item Purchased by Resale - This deems the purchase tax-exempt.
  • Non-taxable field expenses - Do not use unless authorized.
  • Research Publication Fee - Only used for non-tangible publications.

Use Tax Correction Process

If you need Use Tax corrected because: 

  1. The wrong Account Value was selected
  2. Use Tax was not charged when it should have been
  3. Use Tax was assessed in error

Then please follow the process below to get it corrected. 

To submit a Use Tax correction, please submit a ticket via the UC San Diego Services & Support Portal to the Procurement Card Team or Travel & Expense Team (depending on the purchase).

In the Services & Support case please provide the following:

The information we are requiring from the department is different depending on if there’s a project with the COA. To make this process easier please complete the Oracle Use Tax Correction form.  Please ensure that you provide all of the below information on the Oracle Use Tax Correction Form. Oracle Use Tax Correction Forms received that are missing any of the below information will not be processed and returned.

Please note that when completing the form, you do not need to group your corrections by date. For example: If you have a correction from September and one from October, you can add them both on the excel document together and do not need to submit them individually. We prefer you not submit them individually if you have more than one correction.

For a chart string with a Project:

  • Oracle Invoice Number
  • Expenditure Item Date
  • Project Number
  • Task Number
  • Expenditure Type
  • Contract Number: Please leave this blank
  • Funding Source Number (for Sponsored Projects)
  • Transaction Amount
  • Amount of Use tax to be corrected
  • Debit or Credit
  • Original Transaction Reference
  • Expenditure Item Comment

For a chart string without a Project:

  • Oracle Invoice Number
  • Entity
  • Fund
  • Financial Unit
  • Account
  • Journal Reference (displayed on GL)
  • Transaction Amount
  • Amount of Use tax to be corrected
  • Debit or credit

Please note that IPPS is not able to obtain nor provide any of the COA/POETAF information being requested above. For assistance with obtaining this information, you will want to reach out to your Fund Manager.

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