Sales and Solicitation Policies

Conditions for On-Campus Sales

If your organization intends to sponsor a sale on campus, the Student Involvement and Employment Office (SIEO) must first approve it. On-campus sales, including the operation of concession stands, are allowed only under the following conditions:

  • Only recognized student organizations or University departments are allowed to have sales on campus.

  • Currently enrolled members of the organization or the advisor(s) of the organization must conduct all sales and transactions. If non-organization members are involved in the sale, the sale must cease.

  • If an organization is selling products or services from an outside vendor, a Student Organization/Vendor Consignment Contract must be completed and signed before the sale. These are available in the SIEO and must be approved by the Campus Activities and Recreation Office.

  • Funds originating from sales are subject to the Wisconsin Sales Tax of 5% and the Portage County Sales Tax of .5% = 5.5% tax.

  • The SIEO is not responsible for two or more student organizations selling similar items.

  • All sales must have a sales and solicitation permit for on-campus sales which is available on-line at http://www.uwsp.edu/centers/sieo/stuorg/policies.asp.

  • All food sales must be approved by University Dining prior to the sale beginning www.uwsp.edu/centers/dining/catering/services/campusfoodsales.aspx

Sales Tax

When making a deposit into your SFO or state account you will be asked how the money was generated. Anything that involves the resale of items, regardless if it is for a fundraiser or just to break even on a purchase, needs to follow state laws requiring the collection of state and local sales tax (5.5%). Purchases from a state account are tax exempt if paid directly by UWSP; if a vendor requests a tax exemption certificate, please contact Payment Services and they will send a certificate directly to the vendor. Purchases from an SFO account are not tax exempt, but you may not have to pay tax if the purchase is for resale. However, you still need to collect sales tax from those in your group who are purchasing these products, since you will be charged sales tax when you deposit the money into your account.

Examples

  • Your student organization wants to buy t-shirts for members in the group who are willing to pay for the shirts. Purchase of these shirts is running through the group’s organizational account (regardless if SFO or state account).

  • The cost of the t-shirts from the vendor will be $15.50/shirt.
     
  • When you collect the money from your student organization members you need to collect $16.35/shirt, ($15.50 x .055 = .85 + $15.50 = $16.35). This will cover the final cost of the t-shirts when you deposit the funds (original cost + tax).

Many commercial enterprises offer a rebate of some sort to organizations who sponsor an on-campus sale. Remember that your organization must conduct the sale, not the company. Funds must be deposited in a University account before any payment can be made to the supplying business. Don’t be swayed by an offer from a business giving your group 10% of the gross sales; half of that will be lost in taxes! SIEO staff is available to advise you on sales material, tips and fundraising information.