Current Sales/Use Tax Rate
As of July 1, 2009, the Sales/Use Tax Rate for purchases in the City of Los Angeles is 9.75%.
The rates for sales/use tax purposes are the same. The most current tax rates can be downloaded at the website of the at California State - Board of Equalization.
California sales tax applies to all purchases of tangible property from a California retailer or an out-of-state retailer engaged in business in California (nexus).
Use tax applies to the storage, use or consumption of tangible personal property from an out-of-state vendor not doing business in California.
Sales/use tax applies only to tangible property. Services are not subject to the California sales/use tax.
In the event that the vendor accidentally or intentionally omits the sales or use tax on the invoice, receipt, or sales agreement/contract, The University Corporation will self assess the tax and remit to the State of California.
All purchase orders and check requests submitted must therefore include the sales/use tax, if applicable. If a sales/use tax that needed to be charged was not included in the Purchase Order/Check Request, The University Corporation will automatically calculate and include the amount.
For questions regarding sales tax, please contact The University Corporation - Purchase Orders at extension 3061.