Are services exempt from sales and tax?
Yes, where no tangible personal property is received. Policies & Other Frequently Asked Questions: University of California Sales and Use Tax Manual: http://www.ucop.edu/ucophome/policies/sutm/welcome.html State Board of Equalization: http://www.boe.ca.gov/ http://www.boe.ca.gov/sutax/faqscont.htm Additional Assistance: To help determine the taxability by product description, please consult the University of California Sales & Use Tax Manual at http://www.ucop.edu/ucophome/policies/sutm/sutm.pdf. The “Taxability By Product Description – Table” locates on pages 138 – 145 of Section 3: The University As Purchaser. Also please contact Lihua Gu at lihua.gu@ucsf.