Sales & Use Tax for UC Purchasers

The University of California is subject to sales and use taxes imposed by the State of California on retailers and purchasers conducting business in the state. The sales tax and use tax rates are the same.
 
The rate of use tax is determined by where the property will be used, stored or consumed, regardless of where the sale takes place. This information is important because different tax rates may apply to the appropriate California tax districts for the various locations serviced by this department.

 

For a listing of the sales and use tax rates for every city and county in California, see the California State Board of Equalization website.