Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/01/2014

Oregon State University (OSU) is exempt from paying federal taxes on purchases of gasoline, oil, etc.  If an employee paid for a product and is seeking reimbursement or if the product was purchased and possession is taken in another state, taxes may be paid.  The appropriate account code is 28703.  These are taxes related to the operation of the University.  OSU is exempt from paying State, city or county taxes in some instances.  OSU is subject to real and personal property taxes on property owned but not used for institutional purposes, such as miscellaneous rentals.