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M&E Acquisitions

Can I apply for the M&E Tax Exemption after a purchase has been paid?

No. The exemption as stated in the law is for 'new purchases' only. M&E Exemption must be requested and approved prior to purchase. The University does not retroactively allow purchases to qualify.

What is the threshold for equipment purchased under the M&E Tax Exemption?

The threshold for the M&E Tax Exemption is $200. We are not required under the RCW to use the UW's capitalization threshold of $5,000. The equipment:

  • Must have a useful life of more than one year
  • Must be directly used more than 50% of its useful life on qualifying research; and
  • Must have an acquisition cost of more than $200

Note:  Add costs to existing pieces of M&E qualifying equipment can also qualify for the exemption, even if they are under $200.

I forgot to use the M&E Tax Exemption object code until after the requisition was released to the Buyer. Can I still claim the exemption?

Yes, but the department will need to cancel the current purchase requisition and re-enter a new purchase requisition using the correct object code(s).

Can I purchase an M&E equipment item using the ProCard?

No. Due to compliance issues, M&E purchases cannot be purchased using the ProCard. 

Is there a way for APL to use the M&E exemption when purchasing a sea glider from Oceanography?

Yes.  APL should complete an M&E Certificate and send an electronic copy to the Equipment Inventory Office (EIO).  Since this purchase doesn't flow through one of the University's purchasing systems, APL needs to include the M&E Statement on the certificate for audit documentation purposes.