Sales and Use Tax

July 1, 2017

California State University, Fresno is subject to California Sales or Use Tax on the purchase of goods and services considered taxable by the CA Dept of Tax & Fee Administration (CDTFA). Please visit the CA Dept of Tax & Fee Administration (CDTFA) website for the current Fresno area sales or use tax rates.

Sales Tax vs. Use Tax

Although the rates for Sales and Use Tax are the exact same, the method by which they are collected and charged is different.

Sales Tax

  • California State University, Fresno pays sales tax on taxable purchases directly to California vendors or out-of-state vendors registered with the CA Dept of Tax & Fee Administration (CDTFA). 
  • Sales tax on Invoices and receipts must be listed separately from the price of the goods or service.

Use Tax

If the vendor does not charge sales tax, or if the vendor is located outside of the State of California, the University is required to pay the State of California the amount of sales tax that would have been paid on the transaction.

  • California State University, Fresno pays use tax on taxable purchases directly to the CA Dept of Tax & Fee Administration (CDTFA), rather than to the vendor.
  • Use tax generally applies to out-of-state vendors who are not registered with the CA Dept of Tax & Fee Administration (CDTFA).
  • Use tax will not be listed on invoices and receipts.
  • If the appropriate sales tax is not charged at the time of the transaction, the university will pay the required amount to the CA Dept of Tax & Fee Administration (CDTFA) on a quarterly basis. The department account will be charged for the portion of the tax owed per transaction.

The use tax is charged to the department when the invoice is processed.

Use tax for Procurement Card charges are to be paid to the CA Dept of Tax & Fee Administration (CDTFA) on a monthly basis. If you have any questions, please contact Cynthia Hanks (559) 278-5485.