Tax Guidelines

Taxable: 

  • Goods (tangible items such as equipment, machinery, supplies)
  • Computer Software (with tangible media)
  • Services if they result in the creation of tangible personal property (furniture assembly, mandatory catering service fees)
  • Handling Charges only

Partial Tax:

  • CA partial sales tax rate exemption

Non-taxable:

  • Service labor
  • Goods for resale 
  • Computer Software (electronic download only)

Any tax questions should be directed to the Controller's office or for additional information, please review the Sales and Use Tax Manual on the UCOP Tax Information site. 

CA Partial Sales Tax Rate Exemption - Qualified Property

Effective July 1, 2014 through June 30, 2030, the California State Board of Equalization (SBOE) is offering a reduced sales/use tax rate on equipment purchased for research and development in biotechnology, physical engineering, and life sciences.  Details can be found on the Controllers Website; CA Partial Sales Tax Rate Exemption.

UCB Permit Number

SR-CH-21-135302

Contacts

Tax inquires:
Accounts Payable Help Desk
disburse@berkeley.edu

All other inquires:
BearBuy Help Desk
(510)664-9000, Option 1, Option 2
bearbuyhelp@berkeley.edu