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As a seller, the University is required to both collect and disclose 10.25% Sales Tax at point-of-sale. When purchasing goods to be sold on to end customers (e.g., concessions, merchandise, apparel, etc.), the University will be required to present a copy of our Reseller Permit granted by the Washington Department of Revenue, which allows the University an exemption from paying Sales and Use Tax to a vendor for any goods to be sold on as a reseller.
If you or your organization department are engaging in purchase of goods to be sold on to an end customer, please reach out to generalledger@spu.edu with a description of the activities and intent for the purchase in order to be furnished with a copy of the permit to exempt you from paying Sales Tax.
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Upon sale of goods by the University, the selling party is responsible for providing a calculation of Sales Tax on the receipt.
This current rate of 10.35% (effective 4/1/2024) is to be withheld from the price of goods sold.
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Your role in this process is to report appropriate Use Tax Liability. This should be reported in JVs prepared to reflect record the purchase of goods from different jurisdictions appropriate Use Tax Liability according to the published rate (10.35% effective 4/1/2024) similarly . This process is similar to Sales Tax, however but with Use Tax differs, as the burden for reporting and remittance to the state is on the purchaser.
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