P-Card Expense Types

Expense types available for Procurement Card transactions.

An asterisk (*) indicates an existing Aggie Enterprise purchase agreement is required and must be entered in AggieExpense when reconciling the transaction.

If the Expense Type is taxable, the following must be true in order for Use Tax to be charged:

• It is not a California merchant
• The "Merchant Charged Sales Tax" field is blank
• The "Tax Exempt" check-box is unchecked

• Advertising - Promotional (530400)
• Purchase advertising for marketing purposes, including student recruitment and other campus outreach. 
  Job postings should use Non Promotional Advertising (530500).
  
  Taxable? NO
• 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. 
  
  Taxable? NO
• Books and Publications (522511)
• Printed materials includes text books, journals, periodicals, and other publications, including those purchased for classroom use. 
  
  Taxable? Yes
• Capital Asset Fabrication or Parts (525901)
• Special Note on Purchases for Equipment Fabrications: Contact Equipment Management at [email protected], 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.
  
  Taxable? Yes
• Capital Expense Libraries and Collections Excluding Special (526300)
• Use when purchasing inventorial library books. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• Computer Software* (534101)
• Pay for software with an approved purchase agreement, vendor risk assessment, and the Data and Technology Assessment Form. 
  
  Always cite the campus-wide or department purchase agreement number when reconciling. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• Equipment Leases or Rentals (532200)
• Equipment lease/rentals, less than one year, may be paid with the P-Card. 
  
  Taxable? Yes
• 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.  
  
  Taxable? No
• 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.  
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• Facilities and Maintenance Tools and Equipment (532316)
• Low value tools and non-inventorial equipment required for maintenance of campus facilities. 
  
  Taxable? Yes
• Furniture PPM Expense (522300)
• Low value, <$500, furniture purchases may be made with the P-Card. 
  
  Taxable? Yes
• General Office Supplies (522201)
• General office supplies should be purchased through e-procurement or with a P-Card. 
  
  Taxable? Yes
• Library Materials (522513)
• For books, periodicals, journals, and other reference materials intended to remain in a campus library, 
  
  Taxable? No
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• Lab Supplies and Accessories (522400)
• Lab supplies should be purchased through e-procurement or with a P-Card. 
  
  Taxable? Yes
• 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).
  
  Taxable? No
• License and Taxes excluding Income (531100)
• License renewals and non-income tax payments may be made on behalf of department staff. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• Medical Center Nonmedical Equipment (523100)
• Policy compliant purchases for non-medical items at the UC Davis Hospital. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? Yes
• 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.
  
  Taxable? No
• 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. 
  
  Taxable? Yes
• 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. 
  
  Taxable? No
• Subscriptions and Memberships - Fed Allowable (522600)
• Subscriptions and memberships may be purchased on behalf of department staff in accordance with UCD PPM 330-75: Membership Fee Payments. Ensure required department approval is included when reconciling. 
  
  Taxable? No
• 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). 
  
  Taxable? Yes
• 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.
  
  Taxable? Yes
• Regulatory Fees, Permits, and Licenses (530701)
• Payments made to a regulatory authority for application fees, licenses, or other permits. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• Short Term Building Lease Rental (532100)
• Purchase agreement is required. e.g. renewable lease terms payable by credit card. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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. 
  
  Taxable? No
• 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.