University of California

Sales & Use Tax Manual

June 2003

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SALES AND USE TAX MANUAL

SECTION 1: GENERAL OVERVIEW
  1. INTRODUCTION
  2. WHAT IS SALES TAX
  3. SALES FOR RESALE
  4. OCCASIONAL SALES
  5. WHAT IS USE TAX
SECTION 2: THE UNIVERSITY AS SELLER
  1. GENERAL ASSUMPTIONS FOR UNIVERSITY OF CALIFORNIA AS SELLER
  2. AUDIO VISUAL
  3. BOOKSTORE
  4. CUSTOM SOFTWARE
  5. EQUIPMENT
  6. FOOD SERVICES/STUDENT CAFETERIA
  7. LIBRARY SERVICES
  8. MEDICAL CENTERS
  9. OFFICE OF THE REGISTRAR-STUDENT TRANSCRIPTS
  10. REPROGRAPHICS
  11. STUDENT HEALTH
  12. TECHNOLOGY LICENSING
  13. U.S. GOVERNMENT TRANSACTIONS
SECTION 3: THE UNIVERSITY AS PURCHASER
  1. PURCHASING DISBURSEMENTS
  2. INVENTORY WITHDRAWALS/STOREHOUSE
  3. TAXABILITY BY PRODUCT DESCRIPTION - TABLE
  4. TAXABILITY BY PRODUCT DESCRIPTION - EXPANDED EXPLANATIONS
SECTION 4: CAMPUS SPECIFIC ISSUES
  1. AQUARIUM
  2. AGRICULTURAL FIELD STATIONS
  3. USE FUEL TAXES
  4. DIESEL FUEL TAXES
  5. HOTELS, BOARDING HOUSES AND SIMILAR ESTABLISHMENTS (Tiverton House)
SECTION 5: COMPLIANCE
  1. RETURN PREPARATION
  2. TAX CALENDAR
SECTION 6: DEFINITIONS
  1. DFINITIONS
SECTION 7: EXHIBITS
  1. STATE, LOCAL & DISTRICT SALES & USE TAX RETURN
  2. FORMS
  3. EXEMPTION CERTIFICATES

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