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Tax Information

General Accounting, Tax & University Forms Information

Tax Information

The purpose of the CSUMB Tax Information Website is to provide to the university a one-stop resource of tax information that is pertinent to university operations. It is developed and maintained by the CSUMB Tax Committee. The Tax Committee’s mission is to encourage and facilitate Campus-wide tax compliance. Members of the Tax Committee are available and willing to assist departments with their tax questions and to provide one-on-one and small group training sessions, as well as Business Operation Forums, to the Campus Community.

California State University Monterey Bay’s Tax Exempt Status

W-9 Request for Taxpayer Identification Number and Certification

2010 University Contracts & Taxation (PPT)

Please send your questions to the email address: university-accounting@csumb.edu

 

This page is dedicated to providing resources that assist in the collection of California state sales and use tax.

For a listing of tax rates, please see the California Department of Tax & Fee Administration web site.

Other resources include:

Important publications to review include:

  • Pub 9 Construction and Building Contractors
    Pub 100 Shipping and Delivery Charges
    Pub 119 Sales Tax and Warranties
    Pub 1802 Place of Sales and Use for purposes of Bradley-Burns Uniform Local Sales and Use Taxes

Taxation on goods

  • Taxation on Software Purchases, License and Maintenance Agreements
  • Procurement Cards; Tax Determination

 

Complete all required NRA tax forms and submit per instructions:

CSUMB Vendor/Payee Data Record (STD.204 form)
CSUMB DISCLOSURE on NRA tax forms requirement & processing

Submit completed forms (3) listed above to:

CSUMB - 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.

The Federal Internal Revenue Service (IRS) Forms and Instructions website is available by clicking here. 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

The State of California Franchise Tax Board (FTB) Forms and Instructions website is available by clicking here. 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

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:

Independent Contractor versus Employee Determination; including Federal and State Withholdings