Not-for-resale purchases used in Washington State are subject to either sales or use tax. Use tax is a tax on the use of goods or certain services when sales tax has not been paid.
There are many complex rules surrounding what is and is not subject to sales and use taxes. The following information gives a few basic guidelines. The Office of Finance is happy to provide more detailed assistance if your question is not answered here.
The University of Puget Sound is a non-profit tax-exempt organization for federal tax purposes only.
The university is not exempt from sales or use tax due on not-for-resale purchases used in Washington State.
If sales tax is not listed on an invoice, the Washington State Department of Revenue instructs us to do the following. If you are comfortable contacting your vendor, please do so – otherwise, email email@example.com.
Invoices from in-state vendors:
Invoices from out-of-state vendors:
If sales tax is not itemized on the invoice at Washington’s tax rate, the university is legally obligated to self-assess and remit use tax to the State.
PLEASE WRITE “USE TAX” ON YOUR INVOICE OR RECEIPT FOR REIMBURSEMENT IF SALES TAX SHOULD HAVE BEEN CHARGED BUT WASN’T AND YOU WERE NOT ABLE TO GET AN ADJUSTED INVOICE.
Common Purchases Subject to Tax
Typical Purchases Missing Sales Tax