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Policy: V.A.3

Issued: June 1, 1986

Owner: Accounting Operations, General Accounting

Latest Revision: January 25, 2000

RESPONSIBILITY FOR THE COLLECTION, REPORTING, AND REMITTANCE OF VIRGINIA SALES TAX

1.0 Purpose

This policy describes the general guidelines for collecting Virginia sales tax.

2.0 Policy [Top]

2.1 Application of the Sales Tax to Goods Sold by the University

The department or activity head is responsible for the collection, reporting, and remittance of sales tax when a sale or purchase in his/her area is subject to the Virginia Sales Tax.

See also Procedure 5-10, "Completing Sales Tax Worksheet."

The University with the following exceptions must collect sales tax on the sale of all tangible personal property:


2.2 Application of the State Sales Tax to Goods Purchased by the University

The State sales tax DOES NOT apply when:

The State sales tax DOES apply to:


2.3 Application of the Sales Tax to Services Acquired or Provided by the University

The sales tax DOES NOT apply when the University is the purchaser of services.

The sales tax DOES apply, if the services are purchased for non-University use, whether or not University funds are used.

The sales tax DOES NOT apply to the following transactions when the University is the provider of services:

The sales tax DOES apply to the following transactions when the University is the provider of services:

3.0 Definitions [Top]

4.0 References [Top]

5.0 Approvals and Revisions [Top]

       Previous version in effect from 6/1/86 to 1/25/00 available in policy archive.


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