P-Card Expense Types

Expense types available for Procurement Card transactions.

*indicates a purchase agreement must be in place to reconcile the transaction.

Advertising - Promotional (530400)
Purchase advertising for marketing purposes, including student recruitment and other campus outreach.
Job postings should use Non Promotional Advertising (530500).

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Advertising - Non Promotional (530500)
Used to purchase job postings and other staff recruitment expenses related to advertising.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Bank Service or Transaction Fees (530600)
Interchange fees, or other costs required to process the credit card payment.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Books and Publications (522511)
Printed materials includes text books, journals, periodicals, and other publications, including those purchased for classroom use.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Capital Asset Fabrication or Parts (525901)
Special Note on Purchases for Equipment Fabrications: Contact Equipment Management at eqhelp@ucdavis.edu, attaching the receipt to the email. The Equipment Management team will ensure that it is a fabrication.

After the AggieExpense report is fully approved, a Journal Voucher document must be processed in Aggie Enterprise, to move the expense to the correct expense type. Be sure to upload the appropriate P-Card receipt(s) to the document.
Learn more about equipment fabrications.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Capital Expense Libraries and Collections Excluding Special (526300)
Use when purchasing inventorial library books.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Compressed Gas, Cryogenics* (520508)
The P-Card can be used to pay invoices for suppliers that deliver compressed gases and other lab gas deliveries.
Always cite the campus-wide or department purchase agreement number when reconciling.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Computer Network Equipment and Supplies (534100)
Accessories, components, and other peripherals related to information technology. Network tangible items only.
Do not use for software or software license agreements.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Computer or IT Supplies (534100)
Accessories, components, and other peripherals related to information technology. Non-inventorial tangible items only.
Do not use for software or software license agreements.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Computer Software* (534101)
Pay for software with an approved purchase agreement, vendor risk assessment and Approval Form for Software and Related Services (PDF).

Always cite the campus-wide or department purchase agreement number when reconciling.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Conference and Registration Fees (536700)
The P-Card may be used to pay for conference, registration, and other training costs for all department staff. Can be used with or without additional travel expenses. Always indicate attendee name(s) when reconciling.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Custodial Supplies (532310)
Purchase low-value (<$10K) custodial supplies without a purchase order if items are not readily available through the campus e-procurement catalogs.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Employee Wearing Apparel (522800)
Purchase low-value (<$10K) uniform items as required for university business. e.g. non-skid shoes, steel toe boots, winter uniform jackets, etc. Not intended for use with UC branded swag apparel, or for employee gifts.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Equipment Leases or Rentals (532200)
Equipment lease/rentals, less than one year, may be paid with the P-Card.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
External Laboratory Services (535100)
The P-Card can be used to purchase outside lab services, including testing, sequencing, etc., in lieu of a low value purchase order.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Food Beverage (non-entertainment) (522000)
Reconcile transactions for non-taxable, consumable food/beverage. Examples include purchases for dining commons, or other public facing refreshments (e.g., lobby coffee/tea offerings). Use Outside Purchased Services (530102)for bottled water and other such deliveries.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Freight and Shipping Services with Sales Tax (539100)
Usually sales tax applies to shipping & handling, however, some merchants use the terms shipping and shipping & handling to mean the same without regard to sales tax. It's important to report the sales tax portion of the transaction correctly when reconciling. This means doing a little math to ensure proper sales tax is applied or to ensure use tax applies.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Freight and Shipping Services without Sales Tax (539100)
When itemizing freight or shipping expenses, use this expense type when sales tax does not apply to the shipping/handling/freight.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Fuels or Fuel Additives (523215)
Fuels purchased for off-road vehicles, boats, and other combustion motors for reasons other than operating a motor vehicle on public roads and highways.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Gifts - Non-Employee (536300)
Purchases compliant with policy BFB-G-42, Gifts Presented to Non-Employees on Behalf of the University, may be made with a P-Card. Common examples of allowable gift recipients are donors, volunteers, students, or research study participants. See G-42 for more information about allowable purchases and purchase limits. See also: PPM2 60-45.

If purchasing a gift card, submit an AggieExpense Request to open the MCC on your card before attempting to purchase.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Gifts - Employee Noncash Awards (536200)
Tangible or non-cash gifts for employees in accordance with BFB-G-41 Employee Non-Cash Awards and Other Gifts.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Facilities and Maintenance Tools and Equipment (532316)
Low value tools and non-inventorial equipment required for maintenance of campus facilities.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Furniture PPM Expense (522300)
Low value, <$500, furniture purchases may be made with the P-Card.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
General Office Supplies (522201)
General office supplies should be purchased through e-procurement or with a P-Card.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Library Materials (522513)
For books, periodicals, journals, and other reference materials intended to remain in a campus library,

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Lab Animal Feed (522406)
Feed for lab animals may be purchased using the P-Card. Use tax applies to purchases that normally do not include sales tax, e.g. fresh fruits or veggies, purchased with the intent of being fed to animals.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Lab Animal Invoice Payments (522402)
Access has to be set up by the Animal Care Business Unit before animal purchases can be made in Aggie Enterprise. Visit KBA Purchasing Animals in Aggie Enterprise for details. A fully approved purchase order is required to reconcile a payment for lab animal purchases.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Lab Supplies and Accessories (522400)
Lab supplies should be purchased through e-procurement or with a P-Card.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Laundry Service (532313)
Providing the service is 5402 compliant, payments for laundry services may be made with the P-Card.
For routine linen services a non-catalog Requisition in Aggie Enterprise should be completed, citing the Aramark agreement (A28548).

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
License and Taxes excluding Income (531100)
License renewals and non-income tax payments may be made on behalf of department staff.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Mailing and Postage Service (438000)
AggieShip is the online module used to process outbound shipments at UC Davis. For shipments and USPS costs that cannot be processed by Mail Services, submit an AggieExpense Request to open the MCC on your card before attempting to purchase. Include justification in the request explaining why AggieShip or Mail Services cannot be used. When the Request is approved by the Banking Card team (AP Review) the purchase can be made.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Medical Center Nonmedical Equipment (523100)
Policy compliant purchases for non-medical items at the UC Davis Hospital.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Other Materials or Supplies (532304)
Categorize purchases that do not otherwise fit into a more specific expense type. Include a comment describing what was purchased and why it was needed. Reference any applicable purchase or system-wide agreement.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Other Medical Supplies (520529)
Categorize purchases that do not otherwise fit into a more specific expense type. Include a comment describing what was purchased and why it was needed. Reference any applicable purchase or system-wide agreement.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Outside Purchased Services (530102)
Common services reconciled using this expense type are water and other beverage deliveries.
Requires agreement.
Mettler-Toledo International, Inc. (including Rainin pipette calibration services) reference A59985.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Other Non Medical Supplies (523221)
Categorize purchases that do not otherwise fit into a more specific expense type. Include a comment describing what was purchased and why it was needed. Reference any applicable purchase or system-wide agreement.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Specialty Products for Resale (522106)
Used when purchasing items intended for resale. Purchases for the purpose of resale are exempt from both sales and use tax. It is our responsibility to collect sales tax from our customer unless an exemption applies.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Subscriptions and Memberships - Fed Allowable (522600)
Subscriptions and memberships may be purchased on behalf of department staff in accordance with UCD PPM 330-75: University Payment of Membership Fees. Ensure required department approval is included when reconciling.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Pharmaceuticals Drugs* (520350)
Ordering prescription drugs requires a department account with the supplier before a non-catalog Requisition in Aggie Enterprise can be created. A department account is not allowed for ordering Controlled Substances. The P-Card may be used with a fully approved agreement/PO, and when all other requirements are met.
Always cite the campus-wide or department purchase agreement number when reconciling.
Live Plant Accessories and Supplies (522407)
Not for use with items purchased intended for resale. See Specialty Products for Resale (522106).

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Printing of Forms (539000)
AggiePrint is the preferred option for printing needs. Use this expense type when reconciling expenses for forms and other non-bound materials printed outside of Reprographics.

Use-tax is applied when the Merchant Charged Sales Tax Amount field is left blank and the Tax Exempt indicator is left unchecked.
Regulatory Fees, Permits, and Licenses (530701)
Payments made to a regulatory authority for application fees, licenses, or other permits.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Repairs and Maintenance Expenses (532302)
Providing the service is 5402 compliant, and the supplier completes the Agreement for Repair Services with Procurement Card Payment the services may be purchased using a P-Card without a non-catalog Requisition. May also be used to pay for services with contracted suppliers; reference agreement number when reconciling.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Research Subject Payments (530103)
Non-cash research subject payments. e.g. Gift cards, store cards, or low value tangible items given to research study participants.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Short Term Building Lease Rental (532100)
Purchase agreement is required. e.g. renewable lease terms payable by credit card.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Software License Maintenance* (534001)
Different from purchasing software, license maintenance is intended for software renewals and support services.
Always cite the campus-wide or department purchase agreement number when reconciling.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Telecommunications Service and Accessories (534200)
Land-line telephone, cellular, internet, or cable television services, when the bill is in the name of the University or a department. It may not be used for the purchase of tangible items or equipment.
IMPORTANT: Communications Resources is the preferred source for cell phone purchases and service. Contact your local Area Telecommunications Representative (ATR) for more information.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Utilities Electricity Delivery and Usage (550200)
Regulated electricity services, including associated taxes and delivery fees. e.g. PG&E, SMUD. Utility bill should be included as supporting backup.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Utilities Natural Gas Delivery and Usage (550100)
Regulated natural gas services, including associated taxes and delivery fees. e.g. PG&E. Utility bill should be included as supporting backup.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.
Utilities Water and Sewer Expense (550300)
Regulated municipal services, including associated taxes and delivery fees. e.g. city, county, or regional water and sewer services. Utility bill should be included as supporting backup.

This expense type will NOT apply use-tax if the Tax Exempt indicator is left unchecked.