CDL-CAN EMPLOYEES PURCHASE PERSONAL BOOKS?

From: Lynn Sipe <lsipe_at_usc.edu>
Date: Mon, 09 Jun 2003 09:48:18 -0700
To: colldv-l_at_usc.edu
From: teri koch <teri.koch_at_DRAKE.EDU>

Hello,

I am new to the list and I would like to pose a question. We have always 
allowed staff members to purchase personal copies of books through the 
acquisitions department, and then reimburse with a personal check. Up until 
recently we had not had a problem.  We did this infrequently (half dozen 
times per year). The last time we did this, we received a rebuke from our 
central Accounting Department saying that "employees should not buy 
books....even with reimbursement. It is a violation of our sales tax 
exemption, and can also have income tax implications if received at a 
discounted price."

What is the policy at other institutions? The way I understand it, there 
are two issues: (1) Sales tax. Since most Internet transactions do not 
incur sales tax, is this really viewed as a problem at any institution? (2) 
The discount. Is it an ethical violation to let employees take advantage of 
a discount that the library has established with a vendor?

It would be very helpful to find out what the policy is at other 
institutions. Thanks in advance!

Teri Koch
Collection Development Coordinator
Drake University
Des Moines, IA
teri.koch_at_drake.edu
Received on Mon Jun 09 2003 - 11:49:20 EDT