Subject:

Updated Guidance for Paying Sales Tax and Freight Amounts

Reference:

Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts

Guidance:

Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The section also informs agencies of invoice retention requirements for freight charges.

Update:

Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts has been revised to:

• Require agencies to maintain freight invoices in excess of $500.00 (an increase from $100.00) and,
• Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.”