Accounts Payable

AP FAQs

 

 



What is Use Tax?

Use tax is a tax on the use of goods or certain services in Washington when sales tax has not been paid. Goods used in this state are subject to either sales or use tax, but not both. Thus, the use tax compensates when sales tax has not been paid.  See the Washington Department of Revenue website for more information.


When is Use Tax due?

Use tax is due on purchases where the vendor does not charge WSU sales tax and the purchase is taxable in the State of Washington.  Use tax is calculated at the rate where the good will be used.  Use tax is calculated on the total amount of the invoice including freight, delivery, and/or shipping charges.


If I pay for a product or service out of pocket, how can I be reimbursed from WSU?

The department prepares a State of Washington Invoice Voucher. (See 30.45

The department must include a detailed description of purchased product or service.

Include a statement that describes the circumstances that required this method of purchase rather than using the Purchasing Card or Department Order. 

The employee must sign under Vendor's Certificate.

  • If the reimbursement exceeds $500 a higher level signature is required.  See the following:

In academic departments, the chair, dean, or a responsible administrator above the dean indicates approval of the purchase by signing under Authorized Signature.

In nonacademic departments, the director, area finance officer, or a responsible administrator above the director indicates approval of the purchase by signing under Authorized Signature.

  • If the reimbursement is less than $500 a signature authority is allowed to sign per policy.  See 70.20

If I personally pay for a business related meal, how can I be reimbursed (while not in Travel Status)?

Your department prepares a State of Washington Invoice Voucher and attaches the original itemized receipt showing proof of payment.  The invoice voucher must be approved by the employee’s supervisor.  If the supervisor does not have expenditure authority for the account to be charged, an employee holding the appropriate expenditure authority must also sign.  See 70.31


Can I still be reimbursed if I've lost my receipt?

Yes.  Complete an Affidavit of Lost Receipt.


What payments are on the Accounts Payable direct pay list?

See the following document for payments without the Purchasing Office involvement. 


Can Accounts Payable payments be set up on Direct Deposit?

Travel Services and Accounts Payable share the same direct deposit table.  Enroll!


How do I pay for a Guest Speaker?

See the Accounts Payable website for details on the different payment methods.



What are the University’s standard payment terms?


In general and unless otherwise noted, invoices will be processed for payment Net 30 days from the date a properly completed invoice is received in Accounts Payable.

  • Invoices will not be processed for payment until all items invoiced have been received. 
  • Invoices over $10,000 are not processed for payment until department personnel approve that the goods or services are received or completed.
  • If rush payment is needed, please contact Accounts Payable.
  • Payments on Contracts shall be considered timely if made by the University within 30 days after receipt of properly completed invoices, unless otherwise notated in the contract.
 
 See WSU's Purchasing Terms and Conditions for more information.
Accounts Payable , PO Box 641025, Washington State University, Pullman WA 99164-1025, 509-335-2060, Contact Us