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Financial Reporting and Tax Information
The General Accounting Office is responsible for the preparation of all financial reporting to various public entities and state agencies for the University and its auxiliaries. Our office is responsible for the preparation of annual financial statements in compliance with GAAP; the preparation of all tax returns, sales tax, and non-resident alien tax reporting; and the maintenance of all chart of accounts, maintenance of general ledger reporting and preparation of various reconciliations.
CSUB was established under the state of California Education Code as an agency of the state of California. As a campus of the CSU System and an agency of California, CSUB is generally not subject to federal or state income taxes.
In order to comply with provisions of the Internal Revenue Code, Treasury Department regulations, and the California Revenue and Taxation Code, CSUB and its auxiliary organizations are required to ensure compliance by either withholding taxes from payments made to (or on behalf of) non-resident aliens or properly administering withholding rates.
For more information on tax-related issues for non-resident aliens, click here.
Sales Tax Information
CSUB and its auxiliaries are subject to sales and use tax imposed by the state of California upon retailers and purchasers conducting business in California. California sales tax applies to all purchases of tangible property from a California retailer or an out-of-state retailer engaged in business in California. Use tax applies to the storage, use, or consumption of tangible personal property from an out-of-state vendor not doing business in California. Sales /use tax applies only to tangible property. Payments for services are not subject to California sales or use taxes.
Federal Tax ID Information
Requests for federal tax identification information and W-9 forms must be submitted to the General Accounting Office. This information is strictly provided to the requesting organization or entity. Please contact Liz Gamez at extension 6670 for more information.