Departments and self-supporting entities at UCSD that sell taxable goods must apply California sales tax as follows:

• 7.75% for taxable goods delivered within San Diego County
• 7.25% for taxable goods sent to California locations outside San Diego County
• Sales tax does not apply to goods delivered to out-of-state locations.

To comply with tax reporting requirements, sales tax must be recorded in the exact amount and in the correct account. Follow the guidelines below for applying the two sales tax rates with their associated general ledger accounts and the ISIS accounts receivable/cashiering system detail codes:

Rate	Rule	Account and fund	Detail code
7.75%	Sales of tangible personal property delivered within San Diego County	215513-69997A	TX__1
7.25%	Sales of tangible personal property delivered by common carrier to California locations outside San Diego County	215515-69997A	TX__2

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 7.75% sale made by the Biology Department would be TXBIO1.

Need an expert? Contact Marlene Trivino, (858) 534-8514.