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. 
 

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Do costs related to loaned equipment (Loaned to the UW from another institution) qualify for the M&E Exemption? Specifically, shipping and installation?

EIO consulted with the Tax Office on this question. Shipping on loaned equipment is okay to code as M&E tax exempt. The reason for this is that shipping or transportation services bought as a stand-alone purchase are not subject to sales tax. Since there is no underlying cost or sales price (to the University) for a loaned piece of equipment, shipping costs would be considered stand-alone and not subject to sales tax anyway. These costs should be coded 05-41.

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Can orders from multiple vendors (under $200) each be purchased as M&E if they are going to be add-costed to an existing M&E asset?

Yes. Allowing this is consistent with how we treat components of a fabrication that are under $200 and also aligns with the Equipment Inventory Office's System Policy.

Please include comments to this effect on the requisition.

 

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