Selling Good and Services

Departments and groups authorized by Treasury Services to engage in business activity involving sales of goods and services must deposit funds timely (Learn more about University Deposits). In addition to meeting processing guidelines, merchants have two major considerations. First, the tax implications of the business activity, and second, the services available to merchants to support their business.

Tax Considerations

• Income Tax: As a not-for-profit educational institution, Western Washington University is exempt from income tax for activities that are substantially related to its educational and research missions. However, if Western were to carry out a trade or business activity that is not substantially related to its exempt purposes, generating what is called Unrelated Business Income, it would be subject to tax on the net income generated.
• Washington State Sales Tax: Sales made by the University may be subject to Washington State sales tax. Departments are responsible for being aware that the sale of certain goods and services may be subject to sales tax. Tax liability costs will be expensed to the department conducting the business activity. Accounting Services is responsible for remitting any sales tax due to the State.

Support Services

For departments at Western Washington University that offer goods and services for sale, there are a variety of support services available.

• eCommerce Services: Western eCommerce is a suite of services managed by Treasury Services that enables University departments and groups to establish themselves as merchants to sell goods and services on the web and to accept credit card payments. (See eCommerce Services).
• Merchant Services: Treasury Services manages Western’s relationship with our merchant bank and is responsible for the issuance of all Western merchant accounts (See Merchant Services).
• Deposit Services: A variety of deposit services are available to departments. (See University Deposits SBO).