UC Santa Barbara (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 items intended for resale—where sales tax is collected on the final sale, such as items for the bookstore. For most purchases made out of state, the State of California will assess a sales tax, known as use tax. Therefore, all purchases must have applicable sales tax applied to the order.
Charges for fabrication labor (work performed 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 California State Board of Equalization website.