CHANGES EFFECTIVE JULY 1, 2024
EWU’s preferred method of payment for goods under $10,000 is the purchase card (“p-card”). This system allows cardholders to make small-dollar material and supplies purchases with an EWU-issued credit card, serviced by JP Morgan. Using the p-card reduces the need for small-dollar requisitions and petty cash reimbursements and allows for online reconciliation of payments. The cardholder and their department will now enjoy greater flexibility in ordering, quicker turn-around time, and reduced paperwork.
For instructions on obtaining a p-card or approver authority, visit the P-Card Training webpage.
P-Card Users
P-card users must reconcile their account monthly on the JP Morgan PaymentNet website. In contrast with past procedures, beginning July 1, 2024, all p-card users will submit receipts electronically through PaymentNet for transaction reconciliation for all transactions.
* Note: Prior to using your p-card to purchase food or beverages, review the Meals and Light Refreshments Procedure webpage for information about allowable and non-allowable activities, as well as requirements for prior approval. If you obtain prior approval to use a p-card to purchase food or beverages, when you upload your receipt(s) to PaymentNet you must also upload a completed Meals and Light refreshments form.
P-Card Approvers
Individuals with budget authority are responsible for reviewing and approving p-card transactions within PaymentNet at least once per month. After logging in to the system, review all purchases and receipts, and approve each individual transaction. Budget authorities are responsible for ensuring each transaction is for a legitimate university purchase and is supported by an attached receipt. Approvals by budget authorities must be completed in the PaymentNet system no later than the third business day of the month following the purchase.
Please contact the Procurement Department at purchasing@ewu.edu or 509.359.2253 with questions.
Washington Sales and Use Tax
Washington imposes sales and use tax on the sale of tangible personal property, digital products, and certain specified services such as installation, repair, cleaning, altering, improving, construction, and decorating. Many transactions are not subject to sales tax, such as purchases of food and food ingredients, goods purchased for resale, or services not specifically identified as subject to sales tax. Eastern Washington University is not exempt from Washington state sales and use tax.
Sales and use tax rates are destination based, meaning that the rate charged on sales of property is based on where purchaser will receive the good or service. For sales that occur in a store and the goods transfer ownership at that time, the rate is applied for the location of the sale. If an item is shipped to a customer, the receiving address determines the tax rate. For example, the current sales tax rate is 8.9% in Cheney. If a purchase is made and the goods are received at a store in Cheney, sales tax applies at the Cheney rate of 8.9%. If the purchase was instead an order that was delivered to Spokane, then the Spokane rate would be applied which is currently 9.0%.
Use Tax
Use tax applies when the seller does not charge sales tax, but the transaction is taxable. There are many reasons why a seller would not charge sales tax but the most common are: an error is made and the transaction is assumed to be exempt when it is fact not, when goods are purchased out of state and then brought into Washington for consumption or use, and when a seller is located out of state and does not collect or report sales tax to Washington. Eastern Washington University regularly pays use tax on taxable purchases where sales tax was not applied. Taxable P-Card transactions where sales tax is not applied must be identified as subject to use tax to ensure proper reporting. If a transaction is exempt from tax, use tax should not be applied.
List of commonly purchased items and their taxability:
If your purchased goods or service is not listed, please contact the Purchasing Department at purchasing@ewu.edu.
JP Morgan PaymentNet Resources
- PaymentNet Login Page
- *New* Login Quick Reference Card
- *New* Cardholder Quick Reference Card
- *New* Transaction Approver Quick Reference Card
- Pcard-Monthly-Reporting
