Purchasing Card (PCard) Program - Sales Tax Help
Sales Tax Guide for P Card Users
The Medical University of South Carolina is designated as a State Government Organization and is not tax exempt from the application of sales and use taxes. We are mandated by the South Carolina Department of Revenue 1976 Code of Laws to pay taxes on tangible personal property which also includes services and intangibles.
You should review your P Card purchases for the following:
We do not have the capability with the Works Software to automatically charge the department account taxes, because it does not provide enough information on what was actually purchased. Therefore, it is imperative that departments become familiar with the common sales and use tax regulations.
Questions about sales and use tax should be directed to University Tax Services 792-5400.
This is a list of common taxable and nontaxable purchases made by university departmens. While this list is not comprehensive, it includes is the major categories used by departments.