Procurement Policies

Policies and Standards

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DHHS Approval

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DHHS Approval for $25,000 Micro-purchase Threshold

OSU has approval from the Department of Health and Human Services (DHHS) to keep the micro-purchase threshold at $25,000 for purchase, including those using federal funds.

OSU Tax Exempt Status

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OSU is a state institution, operating under Oregon state law and governed by the Oregon State University Board of Trustees. As a state entity, OSU is generally exempt from federal taxes under the Internal Revenue Code of 1986, as amended.

This tax exemption comes from a section of the Code (Section 115), which states that federal rules do not apply to parts of state government unless specifically stated otherwise.

Please note that the policy does not address sales tax. 

Sales tax exemptions vary by state, so it's a good idea to try and negotiate a waiver when ordering from out-of-state vendors. However, OSU may still need to pay sales tax depending on the state's tax rules for nonresidents.