Sales & Use Tax UC San Diego Business & Financial Services September 10, 2013

Introduction Who we are:

Susselys Virgil – Tax Accountant

Heather Vinograd – Accountability & Tax Compliance Manager

What we do:

Internal Controls Implementation & Monitoring

Sales/Use Tax

1099 Reporting

California Nonresident Reporting

Agenda

• Introduction

• Video of Sales & Use tax basics

• Nontaxable items

• Resale Certificate

• Sales & Use tax adjustment

• Helpful links

• Closing/Questions

Video: Sales and Use Tax 101

Nontaxable Items Search: “Sales and Use Tax” on Blink

• Remote internet access

• Advertising

• Consulting services

• Installation services

• Training services

• Repair labor

• Computer software received electronically

• Items owned by the federal government

Certificate of Resale

Contact us via BFSupport with the following information:

Department Name

Name of Purchaser

Address of Purchaser

Name of Seller

Address of Seller

Description of property to be purchased

Tax Adjustments • Express card – Adjust use tax during the

redistribution period (10 calendar days) via EC Manager

Tax Adjustments

• Express card – After the redistribution period, use the correction form on Blink. (Listed under General Resources – Forms – Return via email to Express Card team)

http://blink.ucsd.edu/buy-pay/ways/express-card/

Tax Adjustments

• Invoices – Payment Adjustment Request Form

http://www-bfs.ucsd.edu/dis/pdf/PayAdj.pdf

• Payment Authorization –Contact team via BFSupport.

Vendor Inquiries What to do if a vendor contacts you about a sales

tax discrepancy?

Contact us via BFSupport!

Helpful Links • Sales & Use Tax

http://blink.ucsd.edu/buy-pay/payments/tax/#Overview

• BFSupport link

http://bfsupport.ucsd.edu

• UC Sales & Use Tax Manual

http://policy.ucop.edu/doc/3410313/AM-T182-73

• State Board of Equalization: Sales & Use Tax in California

http://www.boe.ca.gov/sutax/sutprograms.htm

Questions

What do you want to know more about for future

trainings?