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?