Index and Glossary – S

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Sales Tax:

Selling Departments:

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 Financial Reporting & Accounting by the 15th of the month following the sale month. Financial Reporting & Accounting consolidates University sales, prepares a single sales tax return for the University and reports and remits the tax collected to the state.

Buying Departments:

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.

Travel Transactions:

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.


| Sales Tax Exempt Certificate | Sales Tax Online Training | Ask Us Accounts Payable | Ask Us Tax Services & Payroll Accounting | Ask Us Travel |

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SE Journal:

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.


| Transaction Detail Search Help | Ask Us Financial Reporting & Accounting |

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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.


FS Tip

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 |

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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 – Management Reports | Security Overview | Security Form Instructions | Policy 4-004: University Information Technology Resource Security Policy | Ask Us Financial Reporting & Accounting |

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Security Form – Payroll Earnings, Benefits & Taxes:


| Security Form – Payroll & Benefits | Financial System Report Security Overview | Policy 4-004: University Information Technology Resource Security Policy | Financial System Report Security Form Instructions | Ask Us Financial Services Technology Support |

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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.

|Policy 03-040 | Ask Us Surplus |

Service/Recharge Centers:


| Cost Accounting Standards Board RE: Service/Recharge Centers 2006 | Ask Us Cost Accounting |

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Ship To Codes General:


| Help Page | Ship to Codes Help | Ask Us Purchasing |

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Shipping Contracts

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.


| Momentum Newsletter Article | Ask Us Purchasing |

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Signature Authorization:

See Granting Financial Authority


| Ask Us Communication |

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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.


| Momentum Newsletter Article | Ask Us Purchasing | Procurement Blog |

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Social Security Number, How to Get One:


| Steps to Get a Social Security Number | Ask Us Tax Services |

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Significant Transactions:

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


| Policy 3-111 Service Contracts with Individuals and Other Legal Entities | Ask Us Purchasing |

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Discussion: The University of Utah does not allow suppliers to sell products on campus directly to students and personnel.


| Solicitation by Suppliers Rule | Ask Us Purchasing |

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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.


FS TipState 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 |

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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.


FS Tip

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 1: AirSlect Request Form | Travel Training | Travel Ask Us |

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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 2: Request “ON HOLD” Reservation Form | Travel Training | Submit Personal Profile | Travel Ask Us |

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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.


| Step 3: Confirm Itinerary/Reservation Form | Travel Training | Travel Ask Us |

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Stop Payment Form:


| Interactive Stop Payment Form | Stop Payment Form Template | Ask Us Accounts Payable |

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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.


FS TipYou 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.


Quick Links

| Surplus & Salvage Web Site | Surplus Property ListingPolicy 3-040 Property Accounting | Policy 3-041 Accountability for Noncapital Equipment Media Sanitization and Destruction Regulation | Surplus Pick up Request Form | Ask Us Surplus |

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