We strive to assist our customers to identify, select, and acquire quality goods and services at competitive pricing.
The Purchasing Services staff is committed to excellence and to providing innovative and effective processes that facilitate the procurement process. We are committed to helping you do your job. We are accountable to all of our funding sources and answerable to the business community. These web pages were designed to help you secure the goods and services necessary to do the best job.
Please call or write if you have any suggestions on how to improve our services.
Fixed Assets is responsible for tracking and disposing of state property in accordance with North Carolina State Policies and Procedures.
The P-Card is issued to an employee, empowering this person to purchase goods and services on behalf of the University.
Information for Purchasing
- Printing - All work provided by the contracted Printing Service does not require bidding or approval by the Department of Purchasing Services. It is a University printing policy that all printing work be forwarded to the contracted printing vendor for completion. It is critical for departments to allow sufficient time for the printer to satisfactorily complete their jobs.
Training and Tutorials
Department Makes Decision to Purchase Goods/Services
Acquisition Based on Cost
$2,500 and Under
$2,501 - $250,000
|Obtain goods and services from best source
(Use State Term Contracts if applicable)
|Use Purchase Requisition||
Use Purchase Requisition
Use Procurement Card
Requisition (For Non-Allowable Items Only)
Contact Purchasing Before Entering Requisition
|$2,501 - $4,999
One Quote Required
|Purchasing Agent creates “State Request”
to be sent to Division of Purchase and Contract
$10,000 - $24,999
Submit Scope of Work to Purchasing Services
Division of Purchase and Contract
$25,000 - $250,000
Post to IPS
The State allows the University to purchase items on state contracts from non-contract vendors if we are purchasing the same or similar item at a lower price.
When making a purchase from a non-contract vendor because the price is lower or better, and you are using a purchase order or the purchasing card:
- Write the name of at least one contract vendor and price of the item(s), address it as "Contract Vendor" then attached to requisition."
- Logically, this price will be higher and will be used as your support for making the purchase in the event it is questioned.
When making a purchase that is over $5000, Purchasing Services will handle the transaction for you. Provide the contact information of the preferred vendor and cost of the item to Purchasing.
State Term Contract
A State Term Contract is an agreement with specific vendors, which permits state agencies to purchase specific goods and/or services, at a predetermined price or discount, for a defined period of time. When appropriate, please use state contracts. However, if better or lower pricing is available, please follow the guidelines shown elsewhere on this page.
Goods and services from state contract vendors: these vendors will generally offer better pricing because the combined purchasing power of the state is used for pricing consideration. State term contract items may be researched from the state's term contract listing, which is hosted by the State Division of Purchase and Contract. Specifications, qualified product lists, and approved term contract vendors are found on this site.
Information technology (IT) goods and services from state contract vendors: - for the same reasons given above, these vendors will generally offer better prices. The IT site for term contracts is hosted by the NC’s state office on Information Technology Services.
- Give first consideration to the objectives and policies of the Winston-Salem State University.
- Strive to obtain the maximum value for each dollar of expenditure.
- Decline personal gifts or gratuities.
- Grant all competitive suppliers equal consideration insofar as state or federal statute and institutional policy permit.
- Conduct business with potential and current suppliers in an atmosphere of good faith, devoid of intentional misrepresentation.
- Demand honesty in sales representation whether offered through the medium of a verbal or written statement, an advertisement, or a sample of the product.
- Receive consent of originator of proprietary ideas and designs before using them for competitive purchasing purposes.
- Make every reasonable effort to negotiate an equitable and mutually agreeable settlement of any controversy with a supplier; and/or be willing to submit any major controversies to arbitration or other third party review, insofar as the established policies of the University permit.
- Afford a prompt and courteous reception insofar as conditions permit to all who call on legitimate business missions.
- Cooperate with trade, industrial and professional associations, and with governmental and private agencies for the purposes of promoting and developing sound business methods.
- Foster fair, ethical and legal trade practices.
Procedure for Rental or Lease of Equipment
- Leasing of equipment is generally discouraged if the equipment is required on a continuing basis.
- Purchasing is generally more economical.
- Lease agreements are for a definitive period, generally greater than 12 months.
- Rental agreements are normally for an indefinite period, generally less than 12 months, and can be terminated after giving an advance notice, as per the agreement.
The department prepares and submits to Purchasing Services a purchase requisition in banner.
The purchase requisition must be accompanied by a memorandum which includes:
- A detailed justification for renting or leasing rather than purchasing the equipment
- Any other information available to the Department which would support the request
All requests to lease or rent equipment with a total cost exceeding $350,000 require approval of the State Division of Purchase and Contract.
All lease agreements are approved by the Vice Chancellor of Finance and Administration because the department is making a commitment against future funds.
Purchasing from public funds is a complicated business. The goal of this section is to clearly walk you through the process. Though complicated, it is not necessarily difficult. The process is very logical and continually returns to the foundation of public purchasing, which is the seeking of competition for the goods and services we purchase. If you keep this in mind, you will hopefully find the following information less dogmatic and more focused. Purchases may be made using one of these processes:
- A purchase requisition (processed and ordered by the Purchasing Department, received and approved for payment by the department),
- The purchasing card (issued to the individual employee to make small purchases). In all cases the myriad of rules and regulations established at the federal, state and university levels must be followed.
While the methods used for making purchases will vary and the sources of funding will change (federal, state, endowments, etc.), the rules and regulations for making purchases and paying for those purchases remain constant.
Winston-Salem State University is exempt from sales and/or use taxes on qualifying purchases. The exemption includes all qualifying purchases paid with a University check or the WSSU Purchase Card.
Tax Exempt Number: 400016
Q. What is the authority for Winston-Salem State University's sales tax exemption?
A. The sales tax exemption is the result of Senate Bill 100 passed by the 2003 Session of the General Assembly of North Carolina.
Q. What is the scope of the sales tax exemption?
A. The sales tax exemption applies to North Carolina sales tax on all direct purchases of tangible items made by the University. This includes purchases made via a Purchase Order, P-Card Transaction or electronic transfer. The exemption from tax does not apply to the following taxes; these taxes must be paid to the vendor:
- Prepared food and beverage taxes levied and administered by various local governments in the State.
- Occupancy taxes on hotel/motel lodging
- Highway use taxes on the purchase, lease, or rental of motor vehicles
- State sales taxes levied on electricity or telecommunication services
- Scrap tire disposal tax on new tires
- White goods disposal tax on new white goods
- Dry-cleaning solvent tax on dry-cleaning solvent purchased by a dry-cleaning facility.
- Excise tax on piped natural gas.
Q. What does the exemption mean to Winston-Salem State University?
A. The exemption means that all payments made to vendors using a University Check (written on any checking account in the name of Winston-Salem State University), a University issued P-Card, or an electronic transfer through Winston-Salem State University banks are exempt from sales tax except as discussed in question #2. Payments made to employees and other individuals for reimbursement of expenses are not exempt from sales tax.
Q. Why are payments to employees and other individuals for reimbursement not exempt?
A. The State Law applies only to payments made directly to vendors by the University. Reimbursement to employees and other individuals are not direct payments to vendors.
Q. When does the exemption go into effect?
A. December 31, 2007. Qualifying goods/services received on or after this date are exempt from sales tax paid directly by Winston-Salem State University.
Q. What steps has the University taken to notify vendors that we are exempt from sales tax?
A. The University has taken the following steps:
- A sales tax exemption notification letter was sent on June 11, 2004 to every vendor that has been paid by a University Accounts Payable check over the past eighteen months.
- A statement informing the vendor of Winston-Salem State University's tax exemption and tax exempt number will be printed on all payee check stubs beginning on July 1, 2004.
- All new Purchase Orders processed on and after May 15, 2004 have included the tax-exempt number printed on the face of the purchase order.
- A 3D letter was sent to campus on June 4, 2004 providing instructions when placing orders for goods/services to be received after June 30, 2004.
- New P-cards will be issued the week of June 28, 2004 with the University's sales tax exempt number on the card.
- The Notification of the University's Sales Tax Exemption from the Department of Revenue has been posted on the University Controller's and Materials Management Web site.
Q. How does the campus community make sure that the vendor knows we are exempt from sales tax and has our sales tax exempt number?
A. At the time an order is placed, the person placing the order should inform the vendor that the University is exempt from sales tax and provide them with the tax-exempt number. If necessary, a copy of the notification letter from the NC Department of Revenue can be provided to the vendor.
Q. How will vendors paid through P-card transactions be notified of our sales tax exempt number?
A. Again, the person placing the order should make sure the vendor has been notified of our sales tax exemption. This is done by (1) showing the P-card to the vendor (P-card has Winston-Salem State University's tax exempt number on it), (2) indicating the tax-exempt information in the comment section of the order form if available, or (3) contacting a sales representative through the vendor's Web site messaging process or by telephone. The person placing the order should review the completed order to make sure that sales tax has not been added. If tax has been added, the person placing the order should contact the vendor's sales representative for adjustment.
Q. If an employee purchases something for work purposes using their own funds, will that purchase be exempt from tax?
A. No. Purchases of taxable items by employees, which are reimbursed by WSSU, are not eligible for sales and use tax exemption.
Q. Can the department reimburse employees for tax on items purchased by the employee for work related expenditures?
A. Reimbursement of tax paid by an employee for work expenditures will be at the discretion of the department.
Q. Should Winston-Salem State University pay sales tax if it is charged on invoices for goods received?
A. No. Tax should not be paid on invoices for goods purchased or received. If tax is included on the invoice, the campus department should contact the vendor, provide them with a copy of our tax-exempt documentation and request a revised invoice.
Q. What happens if Winston-Salem State University mistakenly pays sales tax on purchases made?
A. The University will have to resolve this with the vendor. The Department of Revenue will not refund any sales tax paid in error to a vendor.
Q. Will there be a Budget impact because of the sales tax exemption?
A. Yes. The State Appropriated budget will be reduced based on an estimated savings resulting for the sales and use tax exemption.
Q. Can departments use State or Federal funds to pay for sales tax on employee reimbursements?
A. Yes, if charged to the appropriate project and college approved. It is up to the College/Department to decide whether to allow reimbursements for sales tax paid. Colleges/Departments should review their methods for vendor payments including employee reimbursements to ensure that direct payments (payment by WSSU check or P-Card) are made to vendors as much as possible.
Q. How can food/supplies be purchased from a grocery/supply store and the purchase be exempt from sales tax?
A. First of all, you must either use a WSSU check, P-Card, or charge account. Employee reimbursements are not exempt from sales tax. Make sure that you contact the grocery/supply store in advance to understand their procedures. Some stores require forms to be completed while others will simply need our tax-exempt number. The exemption only applies to sales tax on food purchases. Winston-Salem State University is not exempt from the prepared food and beverage taxes administered by local counties and municipalities.
Q. Is WSSU exempt from tax paid on the lease or rental of motor vehicles?
A. No. The tax paid on the lease or rental of motor vehicles is considered a highway use tax and is not subject to the exemption.
The definition of an Administrative consultant is: a state employee or independent contractor who performs work or a task(s) and who possesses specialized knowledge, experience, expertise, or professional qualifications, to investigate assigned problems or projects and to provide counsel, review, analysis, evaluation, or advice in formulating or implementing changes to programs or services. This includes but is not limited to the organization, planning, directing, control, evaluation, and operation of a program, agency, or department.
This is defined to help clarify the following statement, which was issued by the North Carolina Department of Administration: "The use of individuals for instructional services, curriculum development, and academically oriented research, are exempt from the otherwise prescribed procedures."
This means that consultants used for the above purposes are Academic consultants and are exempt from the state's purchasing guidelines and review, which makes it possible for the University to entertain reasonable requests to single-source purchases. This gives the department much greater flexibility in choosing vendors and services. The use of consultants for the above purposes, however, must still be reviewed and approved, and this responsibility remains at the department/college level. In addition, any terms specified in grants, awards, etc. remain in effect. Whenever possible any contractual service should be competitively bid as this continues to be the single best method for obtaining services at the lowest prices.
Under certain conditions, if approved by the Purchasing Services, certain goods and services may be purchased without the use of the competitive bidding process. This link (under construction at this time) will take you to items Winston-Salem State University has approved for this process.
If, after reviewing the list, you would like to request a waiver, please give us a call at 750-2930 and we will assist you.
All work provided by the contracted Printing Service does not require bidding or approval by the Department of Purchasing Services. It is a University printing policy that all printing work be forwarded to the contracted printing vendor for completion. It is critical for departments to allow sufficient time for the printer to satisfactorily complete their jobs.