UCSD is subject to California sales or use tax on the purchase of goods and services considered taxable by the California State Board of Equalization. The state sales/ use tax rate for San Diego County is 7.75%. (The only exceptions are the cities of El Cajon and National City. Read more about these exceptions.)

Sales or use tax applies when the:

• Funds being used are not specifically exempt from sales tax, as with some federal funds
• Goods or services are taxable according to California State Board of Equalization (SBOE) regulations
• Delivery or acceptance took place in California

Sales or use tax does not apply when the:

• Funds being used are within non-taxable guidelines of a contract or award
• Goods or services are tax-exempt
• Delivery or acceptance took place outside California
• Items purchased are for resale

If your department sells goods outside of the University, you are responsible for making sure that sales tax is applied correctly. For more information, see Sales Tax When UCSD Is the Seller.

Questions? Contact Purchasing, (858) 534-3084, or a member of the Disbursements Payment Assistance and Resolution Team.