In general and unless otherwise noted, invoices will be processed for payment within 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, see Receiving Goods.
• 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.
• If rush payment is needed, please contact Accounts Payable. See Contact Us.

See WSU’s Purchasing Terms and Conditions for more information.

Accounts Payable requires original receipts. If the original receipt is lost or can not be obtained, a Receipt Affidavit may be completed and attached to the invoice voucher for processing.

There are three methods to confirm an order has been received:

• Email Central Receiving at rdands@wsu.edu
• Telephone 335-5575
• Central Receiving website at: http://supplymgmt.wsu.edu/cr/po_completion.aspx

Washington State sales tax rates are updated quarterly and determined by the Washington State Department of Revenue. For a list of current sales tax rates, click here.

• Sales tax is assessed based on the destination of the shipment or delivery, also known as, destination-based sales tax.

Use tax is a tax on goods or services in Washington when sales tax has not been paid. Goods used in the state of Washington are subject to either sales or use tax but not both. See Department of Revenue.

Use tax is due on purchases when the vendor does not charge 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.

Invoices must bill Washington State University and must contain printed heading with business name and remit-to address. Invoices must also include an itemized list of goods or services. Monthly statements are not acceptable unless supported by itemized invoices. See BPPM 70.16.

Send an email request to accounts.payable@wsu.edu.

Yes. Vendors must supply the information below for wire transfers. Please note: international wire transfers may require more information.

Bank Name:	Name on Account:	Wire Routing # or SWIFT code:	Account #:

Credits are processed when WSU has an invoice amount that exceeds the credit memo amount. For example, a vendor invoices WSU for $1000 then issues a credit memo for $900, the vendor will ultimately receive $100.  If the vendor is unable to send WSU a credit memo, please request a refund check.

Departmental Requisitions are used to initiate the purchases of goods or services through Purchasing Services. This includes purchases made by purchase order, contract or renewal of a contract or purchase order. Please route Departmental Requisitions to Purchasing Services.

The direct buy limit for WSU is $10,000 before tax and shipping are added.  The direct buy limit is a threshold amount set by Washington State statute. For more information refer to Direct-Buy FAQ’s.

Departments are to complete an Expenditure Transfer Request Form, see BPPM 30.25.9and route to Accounts Payable for processing. Please provide justification for the expense transfer on the ETR, for example, “correct an account coding error”. See BPPM 30.25.