UCSB is not exempt from sales tax, except when items are purchased as property using federal funds where the title to that property vests with the Federal Government or for resale (where sales tax is collected on the final sale, such as for the Bookstore). For most purchases made out-of-state, the State of California will assess a sales tax (called a "use tax"). Therefore, all purchases shall have applicable sales tax applied to their order.

Charges for fabrication labor (work done in creating, producing, or assembling a product) are generally taxable, whether the vendor itemizes the labor charges or includes them in the price of the product. Examples of fabrication labor include furniture setup and delivery as well as manufacturing a new piece of machinery. More information can be found on the State Board of Equalization website.