Sales Tax FAQs

• State Sales Tax
• Local (City) Sales Tax
• County Sales Tax
• Transient Room Tax
• Tourism Tax
• Motor Vehicle Rental Tax
• Restaurant Tax (Prepared Food Tax)

For exemptions, see questions 9 and 10.

Tax itemization on expenses only applies to Utah taxes.

If you are unsure whether or not you are being charged Utah taxes, the general rules are...

• In-Person Purchases within the State
• Online Purchases Shipped to Campus
• Digital Online Purchases (Software, Subscriptions, Digital Media, etc.)

No. Include non-Utah taxes in the total cost of the purchase rather than itemizing them separately.

• Transient Room (Occupancy) Tax
• Tourism Tax
• Sales Tax
  
  • State Tax
  • City Tax
  • County Tax

(For expenses in other states, see FAQ 3)

• Sales Tax
  
  • State Tax
  • City Tax
  • County Tax
• Motor Vehicle (MV) Rental/Tourism Tax

(For expenses in other states, see FAQ 3)

For most driver worktags:
Use the Utah Sales Tax expense item (SC1218) and the same driver worktag as the expense.

For grant driver worktags:
Allocate the pre-tax amount to the grant driver worktag. Record the Utah sales tax separately to the Utah Sales Tax expense item (SC1218) and the cost center CC10587, excluding the grant worktag from the sales tax charge.

At the end of the month, balances coded to Utah Sales Tax (SC1218) will be automatically swept out of the department account.

The rate from the other city applies because for in-state purchases, sales tax is based on where the product is shipped from.

Ex. A BYU employee purchases an item online from a vendor in St. George. In this case, the sales tax rate would be St. George's rate instead of Provo's

The Provo sales tax rate will apply because for cross-state sales, the tax is based on the location of where the product is delivered.

Ex. A BYU employee purchases an item online from a vendor in Washington. In this case, the sales tax rate would be Provo's rather than the supplier's home rate.

Yes, in certain states you may be exempt from sales tax at the point of sale. See the other states section of the main sales tax page for details.

For Resale Items: Resale Exemption Certificate
For All Other Items (Purchases must be >$1,000 unless we have a vendor contract): Charitable Exemption Certificate