Reimbursement Information

• Reimbursements must be issued to a Principal Member. 
• Only one reimbursement request will be accepted per TAP event. For multiple purchases made by several members, all receipts must be combined into a single submission completed by one principal member.
• SLBO is unable to process reimbursements less than $10.00.
• Items purchased must align with approved funding and must be related to the specific event. 
• Refer to the Associated Students (AS) Funding Guide for a list of items that are non-reimbursable through AS funding. 

• Services of any amount. Services must be processed through Purchase Order for approved vendors. For more information, see Payments to Vendors. 
• Payments to speakers and performers. For more information, see Performance Agreements. 
• Gift cards and monetary awards. *Contact your SLBO Fund Manager prior to your event before purchasing any gift cards to ensure proper reimbursement.

• A supplies reimbursement is used for items not event-related, or travel-related. Funding sources may include Associated Students, Departments, Gift or On-Campus Student Organization accounts.

• Any applicable tax or shipping charges must be identified separately on invoices/receipts. If tax was not paid (i.e. Amazon or online orders), the university is liable to pay USE tax to the State of California, on your behalf. When the university pays the tax, the tax amount may be deducted from your reimbursement total.

Procedures

1. Purchase items. Get itemized receipts from the vendor.

2. Submit the Non-Event Reimbursement Form.

User Tax Overview

UCSD pays a Use Tax on goods and services when purchases are made from non-California vendors or California vendors with a primary business location in another state, and the delivery or acceptance of the goods and services take place in California.
UCSD pays the tax directly to the state Board of Equalization on your behalf. You will not see use tax listed on invoices and receipts.

How is Use Tax Calculated?
Although the rate for California sales and use tax is the same, the way the tax is collected and handled differs. The use tax rate is calculated based on the taxability of the items purchased and the Ship-To Zip code where the items were received.

How Does Use Tax Effect a Reimbursement?
Use tax must always be considered when determining the final reimbursement amount. Your final reimbursement amount may be adjusted by the use tax amount due. For example, if a student organization’s approved funding total is sufficient to cover both the amount paid to the vendor and the use tax due, the reimbursement total requested will be paid in full. However, when approved funding is not enough to cover both what was paid to the vendor plus the use tax due, the reimbursement total will be decreased by the use tax amount needed for UCSD to pay on your behalf.