Sales and Use Tax

Tax Department

Tax Compliance and Information
	Sales and Use Tax
	Income Tax
	Property Tax
Forms and Publications
	Sales and Use Tax Guide (.pdf)
	Sales and Use Tax Presentation (.pps)
	CaltechTax Policy (.pdf)
External Resources
	IRS
	California Franchise Tax Board
	California State Board of Equalization

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Sales and Use Tax

Sales and Use Tax Overview
The California Institute of Technology (Caltech) is subject to the sales and use taxes imposed by the State of California upon retailers and purchasers conducting business in the State. The taxes are imposed for the privilege of retailing or consuming tangible personal property in California. The State Board of Equalization administers California's sales and use tax laws.

In California the base rate for sales and use tax purposes are the same. The combined base rate in California includes the following components:

State	6.00%
County	0.25%
Local (City) Combined Statewide Sales and Use Tax Rate*	1.00% 7.25%

District Transaction and Use Tax (Generally, the applicable district tax rate is based upon taxes imposed in the district where the property is first used)	0.00% to 1.25%
Total Combined Sales and Use Tax Rate	7.25% to 8.75%

* The combined statewide tax rate (7.25%) applies to all sales or purchases in California.

Caltech pays or accrues sales and use tax for the following counties in California as of January 1, 2003:

Los Angeles County	8.25%
Inyo County	7.75%
Monterey County	7.25%
Orange County	7.75%
San Diego County	7.75%
San Bernardino County	7.75%

California Institute of Technology
1200 E. California Blvd
Mail Code 129-15
Pasadena CA 91125

Jesus M. Ayala
Assistant Director
626-395-6744

Fax 626-395-5936

Resources

2004-2005 Financial Statements

Organization Charts

Policies & Procedures

Record Retention Schedule [pdf]

Campus Departmental Directory