1. Alcohol - The University is always at risk when alcohol is involved. Such events should be managed with common sense and due care. Alcohol cannot be charged to E&G funds. Amounts expended from discretionary funds for the purchase of alcohol must be reasonable.

   Alcohol purchases are allowed to be charged against the following funds:

   1. Non-fee Collected Events - Foundation and AEF funds only
   2. Fee Collected Events - Auxiliary, AEF, Agency, and Foundation funds only.
       

2. Awards - Each department head is authorized to incur expenditures for giving awards in the following situations:

   1. Retiring employees whose service has been satisfactory and other employees who demonstrate satisfactory service to the university may be awarded suitable framed certificates, pins and other tokens of appreciation and recognition. Awards may not exceed $100 each.
   2. See section 4(O)(1)(f) for guidelines concerning gifts using foundation moneys and section 4(O)(2)(b) or guidelines concerning gifts using AEF moneys.
       

3. Contributions to Charitable or Political Organizations

   1. Payments to a Political Action Committee (PAC) included within a membership fee - allowable for all funds.
   2. Amount paid to a PAC within a membership fee that is separately distinguishable - allowable on fund 171 and 910 only.
   3. No other political contributions are allowable.
   4. Lobbying - allowable on fund 171 and 910 only.
   5. Charitable contributions - allowable on 910 and other Agency funds only.
       

4. Educational Courses - Departments may pay for educational training and courses that are designed to improve the efficiency of a qualified employee when the courses are directly related to the employee's current job duties. Educational courses intended to prepare an employee for a job primarily of benefit to the employee and only indirectly beneficial to the university, do not constitute a proper expenditure of moneys.

5. Employee reimbursements - Reimbursement to an employee for expenses incurred in connection with authorized university business can be claimed when the expenses meet the following university guidelines.

   1. Moneys are available to support the proposed expenditure.
   2. All reimbursements should be approved by the departmental individual with budgetary responsibilities.
   3. All expenditures follow appropriate university directives, regardless of the source of funds, unless specifically exempted by an external agency, grantee, or donor.
   4. All disbursements and expenditures must have written justification suitable for auditing purposes.
       

6. Entertainment - The university may pay or reimburse expenditures relating to entertainment when the purpose is fundraising, recruitment, promotion of the university, or entertainment for guests of the university by designated university officials. For purposes of these Directives and procedures, "designated university officials" include deans, vice presidents, development officers, senior administrators, and other employees who have been asked to serve in a host capacity. Examples of entertainment expenditures include food, beverages, admission charges, flowers, mementos and other miscellaneous expenses. Entertainment expenditures must be reasonable, prudent, appropriate to the occasion and consistent with the University's mission. Entertainment expenses are generally allowed only from Direct Support Organization funding sources.

7. Equipment Leases - All lease payments made on behalf of the University of Florida must be encumbered and processed as encumbered payments. Recurring payments should not be made until the majority of the service has been received. For monthly installments, payments should not be made until the 24th of the month. For quarterly installments, payments should not be made prior to the 24th of the second month of the quarter.

8. Furniture - Departments should purchase office and public area furniture in accordance with the contract (State or university) in effect at the time of purchase.

   If a department needs to purchase furniture not available on contract in order to provide a reasonable accommodation under the ADA, the department should contact the UF ADA Compliance Office.

9. Honorarium - An honorarium is a payment made to an individual for participation in a University sponsored lecture, seminar, concert or other creative work. The services involved vary, but are generally associated with oral presentations made at university sponsored functions. The arrangement between the individual and the university is informal. It does not involve a contract and invoicing is not required. The department should process the transaction as an unencumbered payment. A W-9 or Consulting and Professional Worksheet form must also be completed. If the arrangement includes reimbursement for travel expenses, these expenses may be included on the same unencumbered voucher as the honoraria payment. University faculty and staff CANNOT receive honoraria from the University and must be paid through payroll.

10. Levies

    1. Department of Revenue - The Department of Revenue will periodically provide the university with a file of vendors with delinquent state taxes. Upon receiving a request for payment (voucher) to one of these delinquent vendors, the payment will be denied. Vendors should be directed to contact the Department of Revenue if they have any questions concerning the tax delinquency. Once the delinquent tax liability has been resolved with the Department of Revenue, the payment request can be resubmitted for processing. The receipt for resolution of the delinquent taxes provided from the Department of Revenue must be included with the resubmitted payment request.

    2. Internal Revenue Service - Levies are received by from the Internal Revenue Service (IRS) notifying the State that federal taxes are owed by a particular vendor. Upon receipt of the levies, a flag is placed on the Federal Employer Identification Number (FEIN) and the vendor name to ensure that any payment made to that vendor is scheduled to the U.S. Treasury on behalf of the vendor. When release of levy is received from the IRS indicating that a vendor has satisfied the levy requirements, the flag will be removed from the FEIN and vendor name.

11. Lobbyist - Payments to a lobbyist are prohibited from E&G funds to pay a person that is not an employee, for the purpose of lobbying the Florida Legislature. Moneys for salaries, travel expenses, and per diem may be used for lobbying purposes of full time employees of the university, but funds may not be used to retain, by contract, an outside lobbyist.

12. Memberships - The University Controller has the responsibility for the approval of those memberships found to be essential to the conduct of statutory duties and responsibilities of the University. The following criteria should be utilized by departments when initiating payments for memberships:

    1. The purposes, activities, and publications of the organization are consistent with the statutory duties and responsibilities of the organizational unit, officer, or employee requesting the membership.
    2. The services, activities, and publications of the organization provide a direct benefit to the public purpose, work, and objectives of the organizational unit, officer, or employee requesting the membership.
    3. The records of the association, organization or group are open to inspection to any citizen of Florida as provided by Section 119.01, Florida Statutes.

    4. To determine if an organization is on the University's approved list of memberships, check the following link: http://fa.ufl.edu/uds/. If an organization is not on this list, the procedures for obtaining membership approvals are as follows:

    5. Request for Organizational Membership Approval must be submitted to Purchasing and Disbursement Services, PO Box 115350, for routing to the President or his designee. Each request must be fully completed and contain:

       1. Complete name or title of the organization.
       2. Complete mailing address of the organization.
       3. Period (inclusive dates) for which membership dues will be paid.
       4. Total amount to be paid for membership.
       5. Purpose and justification for membership.
       6. Type of membership and/or name of each officer and employee for which the membership dues are to be paid.
       7. Individual memberships may be approved provided the following practices are adhered to:
          1. Certification by the organization that it does not accept institutional memberships.
          2. The membership is essential to the statutory duties and responsibilities of the University.
              

    6. Approval shall not be granted to pay membership dues for maintenance of an individual's professional or trade status in any association or organization, except in those instances where agency membership is necessary and purchase of an individual membership is more economical.

    7. A current (within the past 5 years) signed statement by an authorized representative of the organization stating that their records are open for inspection by any citizen of the State of Florida must be on file in Purchasing and Disbursement Services. It shall be the responsibility of the individual department to obtain the required open-record statement. The Open Record Certification for Payment of Membership form must be utilized and sent to the organization to accomplish this requirement. This is not required when foundation moneys are being used to pay for the membership.

    8. The department will be notified upon the approval or disapproval of their request. Once approved, the organization will be included in the approved list of memberships. If approved, an unencumbered voucher should be input into the MyUFL system to pay the required membership invoice. Subsequent year's payments may be processed as long as a valid open records statement from the organization is on file.

    9. A payment for a membership for multiple years will be allowed with a justification documenting a cost savings to the University. Lifetime memberships are not allowed.

    10. If late fees or contributions are included in the cost of a membership, they must be deducted from the total cost of the membership before paid. Lobbying fees may be paid only if the fund source is Foundation or Agency.

13. Moving Expenses

    1. Definitions - For the purpose of clarity and uniformity, the following terms shall have the meaning indicated:

       1. Moving Expenses - limited to the cost of packing, shipping, and storage of household goods or a mobile home, and reasonable expenses incurred for moving an automobile.
       2. Household Goods - personal effects and property of a current or prospective employee.
       3. Mobile Home - any vehicle which is used as a home by a current or prospective employee.
       4. Gross Weight - the total weight of the truck and its contents.
           

    2. Items not Included In Moving Expense

       1. "Moving Expenses" as defined above does not include professional equipment and/or books necessary for job performance and housed at the university. Requests for moving laboratory equipment and professional books should be submitted on a separate requisition or separate line item, charged to freight. Approximate value of items to be shipped should be indicated for insurance purposes.
       2. Expenses associated with the personal movement of the employee or family members cannot be paid. Payment is limited to 15,000 lbs net weight unless approved by a Vice President.
       3. Moving expense does not include unpacking.
           

    3. Approvals

       1. No commitment to expend moneys for the payment of moving expenses shall be made unless prior approval from Purchasing is obtained.
       2. A move of less than 15,000 lbs gross weight may be approved by a Dean or Director if approved in advance of the move.
       3. A move of more than 15,000 lbs or a move which has already occurred may be approved by the Provost, Vice Provost, or a Vice President, if the exceptional circumstances justify the approval.
       4. The approval must be on a fully completed "Request for Approval to Pay Moving Expenses" form (PUR 306).
           

    4. Action by the Requesting Department

       1. A Requisition must include detailed information regarding the move, i.e., place of origin, date of anticipated move, addresses, telephone numbers, and the name of the person to be contacted.
       2. Purchasing will prepare a bid or quotation, unless move is by a vendor on Annual Contract.
       3. Depending on the availability of moneys, the department may agree to pay the entire amount of the move, or agree to pay a fixed amount with the employee paying the remainder. In this instance, the Purchase Order will be for that portion of the fixed amount authorized by the department. The employee must pay the difference between the amount authorized by the department and the actual cost of the move when the household goods arrive at their destination.
       4. At the time the Requisition is prepared, a "Request for Authority to Pay Moving Expenses" form must also be prepared. The department must forward the approved form together with the Requisition to Purchasing.
           

    5. Action by University Purchasing - Upon receipt of the above, Purchasing will take the following action:

       1. Assign move to contracted carrier.
       2. Upon receipt of all the documentation and estimate from the carrier, the Purchase Order is issued.
       3. The move is coordinated by Purchasing with the carrier, the employee being moved, and the funding department.
           

    6. Self Move - There are times that a department is allowing only a small amount toward moving expenses and in those instances the new faculty/staff member may elect to move their own household goods via U-Haul, Penske or some other self moving truck rental company. Should this be the case, there are a few guidelines that should help at the time of reimbursement.

    7. The University does not have a contract with any truck rental companies.

    8. The move will be paid for by the staff member and reimbursement will come after the receipts are received in the department. The request will need to be sent through University Tax Services for review.

       University Tax Services contact information:
       University Tax Services
       PO Box 113203
       352-392-1324
        

    9. What the Department must do prior to the move.

       1. Complete the Approval to Pay Moving Expenses form - on the Purchasing Web page.
       2. Obtain the proper signatures on that form prior to the move.
           

    10. What the Faculty/Staff member must do.

        1. Rent the Truck and any equipment necessary to complete the household move (ex: a hand truck for heavy items).
        2. Purchase boxes, tape, packing materials and obtain receipts.
        3. Obtain receipts for all fuel purchased for the moving truck.
        4. Obtain receipts for tolls if applicable.
        5. Decline any type of insurance offered unless the faculty/staff member is willing to pay for it. The University of Florida cannot reimburse for any type of insurance. (Advise the faculty/staff member to check on their homeowners and auto policies for items in transit overage they may have it).
        6. Submit all receipts pertaining to the move of Household Goods ONLY. The University does not consider meal expenses as moving expenses.
            

    11. What the Department does after the move.

        1. Verifies the receipts submitted by the faculty/staff member pertain only to the moving of household goods.
        2. Verifies there is no charge for insurance that is being requested for reimbursement.
        3. Submits copy of Approval form to Purchasing. Purchasing does not process the reimbursement.
        4. Submits to University Tax Services - Cover sheet with the Approval to Pay Moving Expenses form and the valid receipts. University Tax Services reviews submittal to determine appropriate method of reimbursement (Payroll or Unencumbered Payment).
            

14. Non Resident Alien Payments (NRA - Individuals or Corporations) - Payments for NRA's are made through the payroll system in MyUFL when the work is performed in the United States whether a tax treaty exists with their home country or not. Resident aliens and NRA's who only performed work in their home country will be paid through Accounts Payable with an encumbered disbursement. Contact University Tax Services at 352-392-1324 before processing any NRA payments in Accounts Payable.

15. Payments with Component Unit Moneys - Foundation, AEF, and FCPA

    1. Foundation Fund - In accordance with Florida Statutes Section 1004.28, the University of Florida will serve as a processing agent for DSO expenditures. Expenditures of DSO moneys for and on behalf of UF will be made within the MyUFL system.

       1. Campus departments must follow all UF business processes when expending DSO moneys including:

          1. Competitive procurement thresholds and processes (including bid/quote limits) apply to any items procured for UF using DSO moneys.
          2. Contract and requisition business rules.
          3. Limitations on which types of expenses will be allowed to be paid unencumbered.
          4. UF directives on travel reimbursements (actual lodging and the State of Florida rates for meals and mileage), including pre-approval and reimbursement of travel in MyUFL.
          5. UF faculty and staff who are entertaining prospective candidates, speakers, consultants, etc., should charge those costs to entertainment expense account in MyUFL. The actual amounts of reasonable and appropriate entertainment expenses may be reimbursed (See section 4(E) - Entertainment).
          6. Travel and entertainment expenses for fund raising and development purposes, or otherwise for the purpose of accomplishing the express mission of the DSO, will continue to be processed directly by the DSO in accordance with its policies.
              

       2. All funds shall be administered with due regard to conditions attached to the gift and governing statutes and rules, in accordance with what is reasonable and equitable, and lastly, in the manner in which persons of ordinary prudence would act in the management of the property of another. It is important to judge all expenditures in light of the DSO's responsibility to the public and its donors. There are four basic criteria which determine the legitimate use of DSO funds:

          1. The use must be reasonable and benefit the University.
          2. The use must fall within the donor's intent for the gift.
          3. The use must not jeopardize the DSO's tax-exempt status.
          4. The use must comply with all applicable statutes and regulations.
              

       3. No DSO moneys may be used for:

          1. First class travel.
          2. Private club memberships.
          3. Lavish or extravagant entertainment.
          4. Political or charitable contributions.
          5. Personal benefit to an individual (other than an incidental benefit).
              
       4. All disbursements and expenditures must have written documentation suitable for auditing purposes.
       5. The UF Institutional Review Board (IRB) and Institutional Animal Care and Use Committee (IACUC) govern all expenditures relating to research on human or animal subjects. All Fund Administrators must be familiar with these requirements and are responsible for complying with all applicable IRB and IACUC rules and regulations.
       6. Gifts to Employees - In accordance with IRS regulations, generally gifts to employees must have a value of $25 or less to avoid being taxable income to the employee. Cash and gift certificates are always considered taxable income and therefore may not be given. Gifts for significant occasions (e.g. retirement) may be eligible for exception to these regulations; please contact the DSO’s Accounting Department. Such a gift could have tax implications to the individual receiving the gift.
       7. If the DSO discovers a problem with an expenditure (including violation of donor restrictions), then the DSO will notify the UF Controller, who will be responsible for assuring the campus department reimburses the moneys that were inappropriately or improperly disbursed.
           

    2. Academic Enrichment Funds - It is policy that Academic Enrichment Funds (AEF) be expended for purposes consistent with and supportive of the objectives of the respective College, the Health Science Center, and the University of Florida, and in accordance with approved faculty practice plans for the Colleges of Medicine, Dentistry, Public Health and Health Professions, Nursing, Pharmacy, and Veterinary Medicine. Such expenditures may be made. subject to the discretion and approval of the Dean of the respective College or his/her designee, for items such as enrichment of the academic activities of a department, provision of appropriate salary and certain fringe benefits to designated faculty of the respective College, reimbursement of costs incurred in meeting professional responsibilities subject to the University's limits on travel reimbursements, support of research and educational programs, procurement of research or medical equipment subject to the University's procurement policies, and defrayal of departmental operational expenses. Items that should NOT be paid for from AEF include:

       1. Personal or other expenses not having a direct business purpose associated with the mission of the College. Exceptions to this policy:
          1. Expenditures for food and soft beverages would be allowed if made for meeting purposes, and are supported by a statement of business purpose and a list of attendees.
          2. Expenditures for food and beverages would be allowed if made for entertaining or recruitment purposes, and are supported by a statement of business purpose and a list of attendees.
          3. Expenditures for coffee and water services for departments would be allowed.
       2. Nonmonetary gifts not allowable under IRS regulations (i.e., permitted gifts must be nonmonetary, infrequent, and de minimus having a value of $75.00 or less, except that employee length of service awards, such as gifts, may have a value of up to $400.00, subject to IRS requirements)
       3. Gift certificates or monetary gifts for any purpose or any amount.
       4. Costs of holiday, retirement, or miscellaneous parties which are frequent, or for which the value of the benefits to participants is unreasonable, lavish, or extravagant.
       5. Tobacco products.
       6. Parking decals for personal automobiles.
       7. Consultant fees to any state employee.
       8. Petty cash funds unless approved by the Controller of the University of Florida with approved controls and guidelines.
       9. First class or business class air travel, except that business class travel on flights lasting longer than nine hours is acceptable; air flight life/accident insurance.
       10. Contributions to political organizations.
       11. Fines and penalties resulting from violation of the law or local government ordinances.
            

       Exceptions to this policy, unless already noted, are permitted only with the express written authorization of the Senior Vice President, Health Affairs. Colleges may enact a policy which is more, but not less, restrictive than this Health Science Center-wide policy.

    3. FCPA Funds - Fund 171, Source of HSCFCPA will be utilizing the policies developed by the FCPA. These policies can be found on the FCPA Portal which can be reached at: https://portal.comfs.ufl.edu/. The Portal uses GatorLink authentication. Once in, you can navigate to the FCPA -> AP -> APDocuments -> Public -> FCPA_AP_Policies to reach the document.
        

16. Payments to Research Participants

    1. Introduction - This directive is intended to provide guidance and direction for payments to research participants in research studies approved by the Institutional Review Board (IRB) conducted at the University of Florida, in accordance with applicable Federal regulations and University research guidelines. This directive also applies to all gift cards issued to research participants, whether the cards are purchased by the University or are supplied directly by the sponsoring agency.

    2. Participant Documentation - A participant support payment form (See forms on Finance and Accounting website) should be completed. This form will also be used for petty cash or gift card reconciliation and sponsoring agency documentation. Determine whether participant is a University of Florida employee or a nonresident alien before allowing participation.

    3. University of Florida Employee Participant - If the participant is a University of Florida employee and not a nonresident alien, payment will be through the University payroll system as additional pay. Taxes will be withheld and the research participant payment(s) will be included on IRS Form W-2, Wage and Tax Statement, to be issued at the end of the year.

    4. Nonresident Alien Participant - If the participant is a nonresident alien, whether they are already a University of Florida employee or not, payment will be through the University payroll system as additional pay. Taxes will be withheld and an IRS Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, will be issued at the end of the year. Contact University Tax Services since multiple tax forms will need to be completed, including obtaining a tax identification number for a non-employee.

    5. Research Participants Other than Employees and Nonresident Aliens - There are 3 options for payment to these research participants:

       1. Issue an accounts payable check to the research participant after obtaining the required information to establish the participant as a vendor. An IRS Form 1099-MISC, Miscellaneous Income, will be issued at the end of the year if payments total $600 or more.

       2. Pay the research participant in cash (limited to $50 per payout) from a petty cash fund. Information on petty cash funds can be found in the section of directives and procedures entitled Cash, Collections, Receivables, and Investments.

       3. Issue the research participant a gift card. Gift cards are defined as any cash alternative including gas vouchers, traveler's checks, debit cards and gift certificates. The purchase or use of gift cards to use for this purpose requires additional documentation. If the gift cards are purchased using a restricted grant source of funds (funds 201 and 209), the granting agency must give approval. If another source of funds is used, the Dean, Director, or Department Head must justify and approve the use of gift cards for payment to research participants. A UF Purchasing Card may not be used to acquire the gift cards; purchases may only be made with a voucher.

    6. Cash or Gift Card Payments of more than $600 in a Calendar Year - If payments to any participant receiving cash or gift cards total $600 or more in a calendar year, it is the responsibility of the department to provide the necessary information to Purchasing and Disbursement Services by January 15th of the following year so that an IRS Form 1099-MISC, Miscellaneous Income, can be generated. Best practice is to obtain IRS Form W-9, Request for Taxpayer Identification Number and Certification, initially from each participant for compliance to IRS Form 1099 information reporting.

    7. Internal Control Over Gift Cards - It is the responsibility of the department to maintain the same level of internal control over gift cards purchased to pay research participants as required over a petty cash fund. This includes storing the gift cards in a secure place; providing segregation of duties so that the employee processing the voucher to procure the gift cards is not the employee who has custody or assigns the gift cards; maintaining a log of gift card recipients; and providing high level (Dean or designee) oversight of the gift card process.

17. Perquisites - Perquisites means those things, or the use thereof, or services of a kind which confer on the officers or employees receiving some benefit that is in the nature of additional compensation, or which reduces to some extent the normal personal expenses of the officer or employee receiving the same, and shall include, but not be limited to, such things as quarters, subsistence, utilities, laundry services, medical service, use of vehicles for other than university purposes.

    Perquisites may be furnished only when in the best interest of the university due to the exceptional or unique requirements of the position. Items that are required by the employer for safety, security or health purposes such as uniforms, safety equipment, special footwear, protective clothing etc., and are issued or purchased by the university are considered non-reportable/non-taxable items for federal tax purposes and may be purchased.

    Before purchasing items which require approval as perquisites, a Request for Approval of Perquisite or Sale of Goods and Services Form HR-400 must be completed and approved.

18. Promotional Items - The purchase of promotional and/or advertising expenses are not allowed using E&G moneys. These type expenditures are allowed using other moneys as long as a clear University business purpose exists.

19. Recruitment expenses - The University of Florida will reimburse certain expenses incurred during the recruitment process, dependent on department or college funding. Any department seeking to recruit for a position may, with the approval of its Dean, Director or Department Head, pay either full or partial travel expenses of candidates for the position. Interview costs are the responsibility of the department involved.

    When approval by the Dean, Director or Department Head has been obtained, the department can proceed with arrangements for interviews. All candidates should be advised of allowable expenses prior to the interview.

    1. Tax issues - Before an offer is accepted, payment of authorized recruitment expenses such as airfare, hotel, and meals incurred during the recruitment process is not taxable to the prospective employee. A detailed accounting of all recruiting expenses is required.

       After an offer of employment has been accepted however, the employer/employee relationship is established and pre-move house hunting expenses incurred by the employee and family are considered taxable/reportable income.

    2. Reimbursements

       1. Reimbursement of Travel Expenses to Prospective Employees - Prospective employees may be reimbursed for the following expenses incurred during the recruitment process:

          1. Cost of transportation to and from the interview site, including local transportation.
          2. Actual cost of lodging.
          3. State of Florida rates for meals.
          4. Expenses for transportation, food, and lodging for accompanying guest (generally limited to one visit).
              

          Travel expenses will be reimbursed in accordance with University Travel Directives and Procedures and at rates specified in those directives. Requests for reimbursement of travel expenses must be processed through the Travel and Expense module in MyUFL.

       2. Reimbursement to University Employees for Recruitment Expenses - Employees may participate in recruitment activities (luncheons, dinners, or receptions, etc.) for the purpose of allowing the prospective employee to meet with a search committee, University hosts, and/or faculty/staff within the department. In order to reimburse the University employee sponsoring and paying for the recruitment event, the department fiscal staff should enter an unencumbered voucher in the Accounts Payable module of the MyUFL system for reimbursement of expenses incurred. Original paid receipts must be forwarded to the appropriate disbursement approval office along with the following information:

          1. Name of prospective employee.
          2. Title of position for which recruitment expenses have been incurred.
          3. A listing of University hosts and any accompanying guests attending the activities.
          4. A statement by the individual incurring the expense: "I certify these expenses were incurred as a result of recruiting for employment by the University of Florida."
              

       3. Expenses for alcohol may only be reimbursed using discretionary Foundation Funds (see Section 4(N)).

       4. One area of significant cost that needs additional oversight is meals with candidates. The general guideline is that candidates are to be entertained at dinner by the appropriate department head (or substitute) plus a maximum of two other university hosts. The University will not cover the costs for large groups of employees.

    3. Executive Search Firms – If the recruiting process may require use of an executive search firm, contact Purchasing Services prior to engaging any firm.

    4. Exceptions to policy - All exceptions to this policy must be approved in advance by the appropriate President's Cabinet officer or Dean.

20. Sales Tax - The university is not liable for the payment of State of Florida sales tax. Exemption certificates may be obtained from the F&A Forms web page.

    However, the sales tax exemption does not apply when an employee pays for a purchase on behalf of the university, even though that employee is subsequently reimbursed by the university. Also, the university is liable for sales taxes on purchases made out of state for use out of state.