Tax Information

The purpose of the ÌÇÐ͝Âþvlog Tax Information web page is to provide the University a one-stop resource of tax information that is pertinent to University operations.

ÌÇÐ͝Âþvlog is a federally tax exempt organization. The exemption is automatically granted based on our status as a state governmental agency, we neither apply for exemption nor receive an exemption letter from regulatory authorities.  We can provide a letter from the Chancellor's Office or campus Chief Financial Officer (CFO) attesting to the tax exempt status.

California State University Monterey Bay’s Tax Exempt Status

W-9 Request for Taxpayer Identification Number and Certification

ÌÇÐ͝Âþvlog is a property tax exempt organization. California Revenue and Tax Code Section 202.2 states that property used exclusively for public schools, community colleges, state colleges, and state universities, including the University of California, is exempt. The exemption form property taxes does not extend to property assessments, like the Monterey County mosquito abatement assessments.

ÌÇÐ͝Âþvlog is not a sales and use tax exempt organization. All purchases made by ÌÇÐ͝Âþvlog are subject to state, regional and local tax rates. Currently the campus is split between three sales and use tax districts: Unincorporated Monterey County, the City of Marina, and the City of Seaside.

 

Q: Which sales and use tax rate should I use?

A: The majority of the campus operations occur in Seaside, so please check to make sure the Seaside tax rate is applied to all sales tax applicable purchases.

Q: What is subject to sales and use tax?

A: Generally, is a good is tangible it is taxable, if you can touch, move, or feel it, than sales and use tax applies.

Q: Is shipping and handling taxable?

A: Usually, if the tangible personal property is taxable, the delivery charges are also taxable, even if listed separately. Non-taxable Delivery Charges: Separately stated charges for shipment directly to the purchaser can be exempt, provided the seller uses a common carrier or their own vehicle, and the amount charged equals the actual cost of deliver. See for more information.

Other sales and tax resources:

This page is dedicated to providing resources that assist in the determination of an individual as a Nonresident Alien (not a US citizen).

Complete all required NRA tax forms and submit per instructions:

Submit completed forms (3) listed above to:

ÌÇÐ͝Âþvlog - Business and Support Services

100 Campus Center, Mountain Hall (84B)

Seaside, CA 93955-8001

Process all applicable Federal and State forms listed below per tax entities instructions.

. It contains such applicable forms and instructions as:

  • 1042-S Foreign Person's U.S. Source Income Subject to Withholding.
  • 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
  • W-7 Application for IRS Individual Taxpayer Identification Number.
  • W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.

. It contains such applicable forms and instructions as:

  • 588 Nonresident Withholding Waiver Request
  • 589 Nonresident Reduced Withholding Request
  • 590 Withholding Exemption Certificate
  • 592 Resident and Nonresident Withholding Statement
  • 592B Resident and Nonresident Withholding Tax Statement

This page is dedicated to providing resources that assist in the determination of an individual as an independent contractor or as a ÌÇÐ͝Âþvlog employee.

CSU Monterey Bay's Independent Contractor versus Employee Determination, including Federal and State Withholdings, "procedure" covers:

  1. Resident or Nonresident determination
  2. Who is subject to California Nonresident Withholding?
  3. Independent Contractor Determination
  4. Payment Time Frame
  5. Who to Contact For Assistance

CSU Monterey Bay Taxation Committee Procedure:

It contains links to forms such as: