Index and Glossary – S
- Sales Tax
- Educational/Research Traineeship Grants Form
- SE Journal
- Seat Preference Airfare
- Security Form – Management Reports
- Security Form – Payroll Earnings, Benefits & Taxes
- Selling to Individuals
- Service/Recharge Centers
- Ship To Codes General
- Shipping Contracts
- Signature Authorization
- Significant Transactions
- Small Business Program
- Social Security Number, How to Get One
- State Contracted Fares (Airfare)
- Step 1: AirSelect Request Form
- Step 2: Request “ON HOLD” Reservation Form
- Step 3: Confirm Itinerary/Reservation Form
- Stop Payment Form
- Surplus & Salvage
Discussion: Utah imposes a sales tax to all retail sales of tangible personal property that are not specifically exempted. The purchaser is liable for paying the sales tax, but the University departments making the sale are responsible for collecting sales tax and reporting it to General Accounting by the 15th of the month following the sale month. General Accounting consolidates University sales, prepares a single sales tax return for the University and reports and remits the tax collected to the state.
Discussion: The University of Utah is exempt from Utah State Sales Tax on most purchases when charges are made using direct payment tools and other exemption requirements are met. Sales tax is an unnecessary expense for the University and all reasonable efforts should be made to obtain appropriate tax exemptions and to avoid incurring Utah sales tax.
Accounts Payable Transactions:
Utah Sales Tax amounts may be deducted from requests for personal reimbursement of University of Utah business expenditures. This applies to expenditures made by faculty, staff, and students – with the exception of business meals purchased at established restaurants involving 10 people or less.
The Dean or equivalent position has the authority to approve reimbursement of sales tax on business expenditures in extraordinary circumstances and on an exception basis. A written explanation of the reasons for noncompliance with preferred procurement methods must accompany authorizing signature in order to obtain a reimbursement of Utah Sales Tax.
Rule 3-010A, and its restrictions of payment of Sales Tax DOES NOT apply to transactions while on travel status.
Lodging: The University is required to pay sales tax on its direct payments for lodging. There is no sales tax exemption when an individual purchases lodging and is reimbursed by the University. The University’s sales tax exemption only applies when purchases are made for University business purposes, directly using University funds. The University then applies for a refund of the sales taxes paid.
Educational/Research Traineeship Grants Form:
Discussion: A Form that departments use to pay scholarships or fellowships from departmental funds or grants and contracts.
Non-Resident Alien (NRA) recipients may be subject to 14% withholding on Traineeship payments and should make an appointment with Tax Services, 581-5414, to determine their tax liability.
Traineeship payments may be taxable income. To make a determination of scholarship/fellowship taxability consult the IRS Publication 970, Tax Benefits for Education, Chapter one, Scholarships, Fellowships, Grants, and Tuition Reductions .
| Educational/Research Traineeship Grants Form | Traineeship Instructions | Traineeship Direct Deposit Form | Traineeship Direct Deposit Instructions | IRS Publication 970 | Ask Us Contracts & Grants Accounting |
Discussion: SE stands for Standard Electronic. These are journals are generally processed each month (using the Interface File Transfer method) to bill for goods or services provided to other campus departments.
Seat Preference Airfare:
Discussion: Some Airline companies are beginning to charge a separate fee for preferred seating, and the expense will be an allowable and reimbursable expense with an explanation from the traveler. The Notes Section of the reimbursement form will be sufficient area for a brief explanation. The Traveler may have a separate receipt for this expense, and expenses should be listed separately from the airline ticket. The Travel Accounting online application is being enhanced to provide a space for Airline Fees. Frequent travelers with higher airline status may be exempt from preferred seating fees.
Most of the time, our OnSite Agents can confirm a seat at the time of ticketing at no additional cost.
| Schedule of Allowable Rates – Airline Fees | Step 1: Request Airfare Options | Step 2: Request “ON HOLD” Reservation | Step 3: Confirm Itinerary | Travel Services Training | Travel Planner Reservation Training | OnSite Agency | Ask Us Travel |
Security Form – Management Reports:
Discussion: A security system has been developed which allows each University employee access to only those Administrative Financial WEB Applications (e.g. Management Reports, Voucher Lookup, etc.) he/she needs to perform his/her assigned duties. The system has been designed to allow maximum flexibility for authorizing access to the system. A more complete description is available on the Financial System Report Security Overview.
This is the form to gain access to Management Reports through the CIS page.
Security Form – Payroll Earnings, Benefits & Taxes:
Selling to individuals.:
Discussion: University policy, federal government and State of Utah regulations require University of Utah surplus property to be managed by the University Surplus & Salvage Department. This includes property originally purchased for less than five thousand dollars ($5,000). Departmental sale of university property is prohibited, except for transfer or sale to another university department. Trade-ins of property are also allowed per Policy 03-040. All other sales of surplus property take place through the University Surplus and Salvage Department.
Property should not be promised or sold to individuals who used the property. This can be construed as a conflict of interest, construed as a gift, or perceived as preferential treatment. State of Utah sales tax and fair market value may not have been charged to the individual. University information may not have been removed from the devices per policy. Receipt of money may not have been handled in accordance with approved accounting procedures. All these activities jeopardize future awards of contracts and grants. Individuals and departments are also in violation of policies and procedures governing disposal of surplus University property and subject to investigation and penalties.
Ship To Codes General:
Discussion: Don’t pay full price for shipping. The State of Utah has contracts with Federal Express and UPS that offer substantial savings on shipping.
Small Business Program
Discussion: Due to the Small Business Reform Act of 1978 (Public law 95-507) the University is required to provide for the maximum practicable concerns of veteran-owned business, HUBZone business, minority-owned business and women-owned business. The University is required to comply with the federal law in order to maintain our status as a Federal Prime Contractor. Failure to comply would result in millions of dollars in lost contracts to the University.
Social Security Number, How to Get One:
Discussion: Service contracts with individuals and other legal entities for larger dollar amounts requiring additional reviews and/or approvals. This threshold amount will always be consistent with the competition limits established for the selection of architects and engineers by the University of Utah and the State of Utah.
Current threshold amount: $100,000
Discussion: The University of Utah does not allow suppliers to sell products on campus directly to students and personnel.
State Contracted Fares (Airfare):
Discussion: Our Onsite Travel Agents have access to book State negotiated rates for airfare. These tickets are advantageous as they are fully refundable and can be upgraded based upon the airline status of the traveler.
State Contracted Rates are recommended for visitors to the University, and travelers with frequently changing schedules.
| Step 1: Request Airfare Options | Step 2: Request “ON HOLD” Reservation | Step 3: Confirm Itinerary | Travel Services Training | Travel Planner Reservation Training | OnSite Agency | Ask Us Travel |
Step 1: AirSelect Request Form:
Discussion: This form is the first thing a department should do when they think they will be taking a business trip. It submitted by department Travel Planners and the information is used by the OnSite Travel Agents to generate an AirSelect email to the Travel Planners.
AirSelect emails present a matrix of airfare flight choices from which the traveler can choose their ideal airfare itinerary. Travelers will quickly be able to choose flights based upon cost, departure times, available contracts and direct flight considerations. Once travelers choose a flight option, Travel Planners then proceed to Step 2: Request “ON HOLD” Reservation Form.
AirSelect saves departments time. It is a reliable tool for departments to see the cost and departure times of flights for most commercial airlines without spending the time doing initial airfare research on the internet.
Step 2: Request “ON HOLD” Reservation Request Form:
Discussion: This form is the 2nd of 3 steps in the airfare reservation process, and should be completed as soon after the AirSelect email has been generated to take advantage of availability of open seats.
This form will require traveler information including Date of Birth, Nationality and full name as it appears on their ID. If your travelers are frequent travelers, you may want to encourage them to submit a personal profile to make this step more efficient.
Step 3 will still be required to complete any reservation.
Step 3: Confirm Itinerary/Reservation Form:
Discussion: Step 3 is used to complete an airfare reservation. Departments must be sure all information on the itinerary is correct and what the traveler desires. Questions on the form will help departments look for the appropriate information.
Prior to initiating this final step in the reservation process, departments will have to register the trip to obtain a travel number.
Stop Payment Form:
Surplus & Salvage:
Discussion: The University Surplus and Salvage Department (US&S) is responsible for disposal of excess university property. All excess university property should be sent to US&S for sale. Departmental sale or donation of excess university property is prohibited, except to another university department. University departments may visit the US&S warehouse to purchase surplus property like computers, desks, tables, chairs and scientific equipment.
You must complete the Retirement Transfer Form (RT) and schedule a pickup of your department excess property by completing the online Surplus Pickup Request Form, see links at the bottom of this topic.
| Surplus & Salvage Web Site | Surplus Property Listing | Policy 3-040 Property Accounting | Policy 3-041 Accountability for Noncapital Equipment | Media Sanitization and Destruction Regulation | Surplus Pick up Request Form | Ask Us Surplus |