The Columbia Public School District's purchasing card program is designed to assist in the management and payment of business-related purchases and brings many benefits to the cardholder, Columbia Public Schools, and its vendors. The purchasing card is intended for the purchase of small-dollar-amount items. The use of this card will reduce the number of small-dollar purchase orders, blanket purchase orders, and the use of petty cash. Policies and procedures for the purchasing card program have been developed and reviewed with the district's auditors and documented in a purchasing card manual. Each employee recommended and approved for participation in the program must complete a required training session prior to receiving the purchasing card, and sign an agreement form verifying that he or she understands the program regulations and accepts responsibility for the protection and proper use of the purchasing card. For lost or stolen cards: (888) 449-2273
Date: January 30, 2017 To: All Staff From: Doug Boyer Subject: Amazon Charging Missouri Sales Tax
Amazon began charging Missouri sales tax on orders placed in the state to establish a physical presence. Columbia Public Schools has taken steps to ensure tax-exempt purchasing continues through the Amazon Tax Exemption Program.
Amazon Tax Exemption Program
Columbia Public Schools is enrolled in the Amazon Tax Exemption Program for users within the CPS Amazon Business account. This allows qualified purchases to remain tax exempt.
To create a CPS Amazon Business account, contact the Purchasing Card Administrator. You will receive an invitation from Amazon to complete account setup.
Important Guidelines
Columbia Public Schools is exempt from paying Missouri sales tax.
Sales tax will not be reimbursed to employees.
Sales tax is not an allowable purchasing card expense.
The CPS Amazon Business account allows tax-exempt purchases when eligible.
Personal Amazon accounts are not eligible for the CPS tax exemption.
Only business-related purchases are allowed on the CPS Amazon Business account.
If sales tax is charged, the cardholder is responsible for obtaining a refund.
Users must verify vendor details to ensure tax-exempt purchasing.
Marketplace Vendor Information
Vendors outside of Missouri should not charge sales tax.
Missouri-based vendors may charge sales tax unless enrolled in the Amazon Tax Exemption Program.
If a vendor incorrectly charges tax, Amazon provides a process to request a refund.
How to Identify Tax Exempt Items
Items labeled “Ships from and Sold by Amazon” are tax-exempt.
Items marked “Fulfilled by Amazon” are tax-exempt.
Purchasing Options
Some items may be available from multiple sellers:
Direct seller purchase: If the seller is located in Missouri, sales tax may apply unless you provide a tax-exempt certificate.
Amazon fulfillment purchase: Ordering through Amazon fulfillment ensures tax-exempt status under the CPS account.
Staff should carefully select purchasing options to avoid unnecessary tax charges and additional reimbursement processes.
