UC is subject to sales and use taxes imposed on retailers and purchasers conducting business in the state. This manual deals with the university as seller and purchaser, and campus-specific issues.
What's New in the Sales and Use Tax Manual? PDF
Information and guidance regarding the rules and regulations for making payments to nonresident aliens.
Procedures for identifying unrelated business activities carried on at the University of California, and for completing the Nonfinancial Questionnaire.
UBIT Nonfinancial Questionnaire PDF