UCR Library Website : Taxable vs. Non-Taxable Chart

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Home » Departments » Acquisitions

Taxable vs. Non-Taxable Chart

The following chart should be used as a reference to determine whether items are taxable or non-taxable when approving or paying invoices.

SERIALS - Non-taxable	SERIALS - Taxable
Weekly Bi-weekly - every other week Monthly Semi-monthly - twice a month Bi-monthly - every other month Quarterly - four times a year Memberships Between 4 and 60 times a year without a break of 4 months	Daily Semi-weekly - twice a week Tri-annual - three times a year Semi-annual- twice a year Annual - once a year Irregular - every 4 months and/or inconsistent cover dates or no cover dates; inconsistent receipt pattern over 2 years Secom and other replacement Issues More than 60 times per year Three times per year or less
ON-LINE subscriptions - Non-taxable PHOTOGRAPHS, Original Artwork - Non-taxable	CD-ROMS - Taxable MANUSCRIPTS - Taxable MONOGRAPHS - Taxable including monograph memberships

Content maintained by: [WBarrett]

Last modified date: Wed 12/31/1969 04:00 pm by [so]