TUC Sponsored Programs

Sales/Use Tax

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.

Sales Tax

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

Use tax applies to the storage, use or consumption of tangible personal property from an out-of-state vendor not doing business in California.

Non-Taxable Transactions

Sales/use tax applies only to tangible property. Services are not subject to the California sales/use tax.

Self Assessment

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.

Contact

For questions regarding sales tax, please contact The University Corporation - Purchase Orders at extension 3061.