The tax rate for deliveries to the UCSB campus is 7.75%. Deliveries to addresses in the City of Santa Barbara are taxed at 8.75%.
Taxable & Non-Taxable Commodities Table
| Commodity | Taxable | Non-Taxable | Comments |
|---|---|---|---|
| Tangible Personal Property ("Things") | X | Exception: Federal-Title Inventorial (>$5,000) Assets | |
| Gift Cards | X | ||
| Labor - Installation | X | ||
| Labor - Repair | X | ||
| Labor - Fabrication | X | ||
| Labor - Assembly | X | ||
| Maintenance Contracts - Mandatory | X | ||
| Maintenance Contracts - Optional | X | IF listed and priced separately on invoice. | |
| Printed Sales Messages (Catalogs, Letters, Circulars, Brochures, Pamphlets) | X | Non-Taxable, if ALL following conditions are met: (1) primary purpose is advertising, (2) printed by special order of the University, (3) mailed/delivered by seller via USPS or common carrier, and (4) received at no cost to participant. | |
| Printing Services | X | All printing of non-advertising materials | |
| Purchases for Resale | X | Only applies when University buys tangible personal property which it in turn resells to another entity (for example, the Bookstore) and collects sales tax at the time of the resale. The University buyer must present the Seller with a Resale Certificate in order to have tax waived. | |
| Services | X | Except "services that are part of a sale," such as design, fabrication, testing, etc. | |
| Delivery/Courier Services | X | ||
| Employment Services | X | ||
| Software - Boxed | X | 100% taxable, including license fees, site licensing and other user end fees; also, any mandatory maintenance contracts or consulting services. Optional maintenance contracts - 50% taxable. | |
| Software - Downloaded | X | Including any mandatory or optional maintenance contracts. | |
| Software - Custom | X | Including any mandatory or optional maintenance contracts, and any separately stated modification charges. Boxed software is non-taxable IF THE CUSTOMIZATION INCREASES THE STANDARD COST BY 50% OR MORE. | |
| Subscriptions | X | ||
| Warranties - Mandatory | X | ||
| Warranties - Optional | X | IF listed and priced separately on invoice. | |
| Shipping | X | Except when a supplier uses their own transportation to deliver, such as furniture companies, chemical companies, or local companies. Also, when a supplier does not document the shipping cost as per CDTFA regulation. | |
| Handling | X |