Selling Goods and Services to External Customers

Responsible Officer
Sue Paulson
Controller
Owner
Sue Paulson
Controller
Primary Contact
Keith Jansen
Finance Manager
Last Revised
Effective Date

Policy Statement

Units may engage in direct sales of goods and services (external sales) to individuals, groups or external entities when the production of those goods or services is consistent with the normal activities of the unit and substantially supports the teaching, research or outreach mission of the University. External  sales of goods and services is an exchange of tangible or intangible property or services by the University with external customers for monetary consideration.

The University must be mindful of the potential for competition with the private sector.

Types of External Sales Activities

The range of external sales activities is broad and certain types of external sales activities require approval prior to engaging in the activity. Specific types of external sales activities  are governed by other administrative policies or guidelines (see list below). Additional covered external sales transactions are provided in the definitions section.

Assessing the Risk Profile of Sales Transactions

Units must use the online risk assessment survey to determine whether a sales transaction is classified as low or managed risk. These classifications define the accountability and operating procedures that must be followed by units that sell to external customers, as well as the oversight and monitoring.

Units who are unsure if the activity is low or managed risk or have any questions about the activity should contact Internal/External Sales.

Unit and Institutional Approval to Conduct External Sales

Any unit desiring to conduct low or managed risk external sales activity must obtain an initial college-level approval from their respective campus, college, or vice presidential unit for the general sales activity prior to starting the activity.

Low risk external sales activity: Units must receive college level approval from the respective campus, college, or vice presidential unit. Campuses, colleges or vice presidential units may delegate the approval to the department level. Low risk external sales activity does not require institutional approval. Units may choose to seek institutional approval if desired and should contact Internal/External Sales if they are unsure if the activity is low or managed risk or have any questions about the activity.

Low Risk Activities include:

  • Activity for goods or services provided that do not require unique terms, conditions or obligations. For example, services that are repetitive, have predictable outcomes, have an established standard process/procedure, or the same process is performed multiple times. Examples include (this is not an exhaustive list);
    • University or Departmental Consulting - consulting activity that is university or departmental based. This is not the same as individual outside consulting. That activity is governed under Administrative Policy: Outside Consulting and Other Commitments
    • Design - plan or specification for the implementation of an activity or process.
    • Data Collection - process of collecting, measuring and analyzing data for research using standard techniques.
    • Laboratory Services - University faculty and staff testing of samples based on a defined protocol. The samples are provided by an external entity for testing.
    • Editing - peer review of external entity content (papers, designs, protocols, etc.) and provide feedback.
    • Surveys - creation, facilitation and/or analysis of surveys or survey results.
    • Workshops - standard or designed specifically for the external entity based on specific requirements.

Additionally:

  • Units conducting low risk activity must consult the Tax Management Office regarding unrelated business income tax and sales tax implications.
  • Units must self-monitor and provide local oversight regarding pricing decisions and financial implications. Units must follow all the external sales procedures and should follow the Procedure: Establishing External Sales Rates and evaluate the financial activity to ensure the activity will provide as much economic benefit to the University of Minnesota as possible.
  • Units have the discretion as to the method used to communicate the terms and conditions of the activity. For any dollar amount, units must choose to either use a University-approved standard short form contract to convey the terms and conditions of the agreement or rely on the standard terms and conditions on the EFS invoice. Any modifications to the standard University-approved short form contract must be in compliance with Administrative Policy: Entering Into Contracts and be reviewed by External Sales.
  • Units are responsible for management of compliance activities (for example, ensuring sales and use tax requirements are accurately met.)
  • Units are responsible for keeping a repository of all signed external sales short form contracts. The signed short form contract must be attached to the EFS invoice.

Managed risk external sales activity requires both college level approval and institutional approval.

Managed risk activities includes:

  • Activity for the services provided that have unique contractual language requirements that is included in a standard External Sales (non short form) contract.
    • Laboratory Use Agreements
    • Memberships
    • Product Sales
    • Biological Material
    • Software as a Service
    • Low and managed external sales transactions where the entity is based outside the United States. Depending on the country and the type of external sales, there are additional regulatory, import/export, tax and financial considerations that must be considered.
    • Intellectual property rights for unit or customer
    • Confidentiality
    • Liability limits
    • Warranty language requirements
    • Long-term agreement with annual price adjustments

Additionally:

  • Units must work with Internal/External Sales to provide an  Internal/External Sales Approval (Form 1608) for sales activity and a formal rate development
  • Units must self-monitor and provide local oversight regarding pricing decisions and financial implications.
  • Units are responsible for management of compliance activities (for example; ensuring sales and use tax requirements are accurately met)
  • Units may contact Internal/External Sales for pricing assistance, if needed
  • The unit and Internal/External Sales are responsible for monitoring and providing oversight after receiving institutional or unit approval for the general sales activity.

Delegation of Authority

Only individuals with the delegated authority documented in the Delegation of Authority system may enter into an external sales agreement (see Delegation of Authority FN02 External Sales of Goods and Services and AD16 Confidentiality for Nonresearch). Individuals with this level of authority who wish to enter into external sales activities must consider and weigh all the following in determining whether a direct sale of goods or services should be authorized.

  • The goods or services represent the transfer of knowledge or expertise (not intellectual property) from the University to the public.
  • The goods or services support and extend the University’s teaching, research or outreach mission.
  • The prices charged for the goods or services take into account all direct and indirect costs of providing the goods or services as well as additional revenue based on the competitive price of such items in the public market.
  • The goods or services are not commonly available or otherwise easily accessible in the public market.

Separating Internal and External Sales Activities

Units must ensure revenue and costs of external sales activities are separated from internal sales activity and any other activity when establishing sales activity operating chartfield strings in the Enterprise Financial System. When generating any sales of goods or services from a sponsored project, units should also refer to Administrative Policy: Managing Program Income Earned on Sponsored Projects. When planning or approving business activities, units must ensure that these activities are consistent with this policy and Board of Regents Policy: Direct Sales of Goods and Services.

Use of Contracts

For external sales transactions classified as  managed risk, units must offer the preferred University agreement (contract) that has been approved by the University for external sales transactions. This agreement, or contract, can be either a standard agreement found in the University contracts  library or a non-standard unique agreement provided by the customer and reviewed and approved by the Office of the General Counsel. Units that engage in external sales activities that require a contract as a mechanism to agree to the terms and conditions must also comply with the Administrative Policy: Entering Into Contracts.

Pricing of External Sales

Units should take into account all direct and indirect costs when determining the price charged for goods and service to external customers.  This includes such things as the cost of providing the goods and services as well as additional revenue that is the competitive pricing of such items in the public market. A best practice for pricing should always at minimum recover direct costs, and whenever possible recover overhead and additional revenue to the extent the market allows.

External sales activities generally should be self-sustaining. However, in situations where University facilities would otherwise sit idle, incremental revenue may be desirable even if allowable indirect expenses or additional revenue are not fully recovered. Many University facilities carry fixed overhead costs that are incurred regardless of how a facility might be used with an external customer base. In these situations, units are allowed to conduct external sales to help partially cover indirect costs that would otherwise be paid by the University.

Billing the External Customer

Units are responsible for accurate, timely billings to customers for external sales activities (also called non-sponsored receivables). Units must record these billings in the University’s Enterprise Financial System (EFS) or a financial system approved by the Controller or designee and in compliance with Administrative Policy: Managing Billings to and Receivables from External Customers.

Units are required to use University standard processes and technology when selling goods and services to external customers. The standard processes and technology include but are not limited to: billing, and accepting payment cards.

Units are not required to enter a bill in EFS for University-Developed Software Technology and Services if using the click through University Standard Contract  - End User License with payment received via credit card at the same time.  Acceptance of credit card payments must follow Administrative Policy: Accepting Revenue via Payment Cards.

For managed risk activities, units should use the EFS Contracts Process.

Tax Requirements

Units conducting external sales have a legal obligation to comply with Minnesota sales tax laws. Units are permitted to engage in activities that generate unrelated business income and are responsible for complying with the related tax procedures. (See Administrative Procedure: Tax Considerations Pertaining to External Sales Transactions.) Units are responsible for any taxes, interest or penalties resulting from noncompliance with this policy.

Exceptions

The Associate Vice President for Finance & Operations (AVPFN) may grant exceptions to the policy based on written justification. Exception requests must have support of the respective chancellor, dean or vice president and be sent to the policy owner. The policy owner facilitates discussion with the AVPFN and provides written responses to the requesting unit. 

Reason for Policy

To implement Board of Regents Policy: Direct Sales of Goods and Services and to ensure that external sales activity complies with federal and state regulations. The intent of the policy is to help units identify and mitigate legal, insurance, and tax financial risks; to streamline the process for establishing external sales activity; to accurately accumulate all costs within an identified, segregated set of accounts; to recognize subsidies to the operation; to establish rates based on total costs; and to ensure that an external sales unit is self-supporting.

Contacts

Subject Contact Phone Email
Primary Contact Sue Paulson 612-624-5007 [email protected]
Procedural Questions Keith Jansen 612-624-5540 [email protected]
Facilities and Administrative Costs David Hagen 612-626-9895 [email protected]
Contract Approval/Legal Office of General Counsel
Insurance Steve Pardoe 612-625-0062 [email protected]
Tax Kirsten Muller 612-624-1053 kmmuller@umn.edu
Delegation of Authority Office of Institutional Compliance 612-624-8081 [email protected]
Accounts Receivable Services David Laden 612-624-0929 [email protected]
Environmental Health and Safety questions Micheal Maurer 612-624-6454 [email protected]
Technology Commercialization Rick Huebsch 612-626-3760 [email protected]
Information Technology Infrastructure Dan Stocker 612-625-2200 [email protected]
Information Technology Security Brian Dahlin 612-625-1505 [email protected]

Definitions

Covered External Sales Transaction
An external sale involves the transfer of funds by a third party to the University which meets all the criteria set forth below:
  • The funds are in exchange for (i) services performed by the University and any tangible goods produced as a result of such services, (ii) use of laboratory equipment, (iii) a license to use information on University maintained databases, or (iv) software as a service;
  • The transaction is not a Sponsored Project, Gift, or an excluded transaction; and
  • The transaction is consistent with the scope, guiding principles, and criteria set forth in Board of Regents Policy: Direct Sales of Goods and Services.

Transactions covered under other policies, procedures for administrative units:

  • Room and board; in the context of an external sales activity, consult Conferences & Event Services or Use and Lease of Real Estate.
  • Instruction offered in the University's regular, extension, evening or continuing education programs, including non-credit instruction;
  • Services provided in the practicum aspects of the University's instructional programs, including academic affiliations;
  • Retail food and beverage services, including catering;
  • Admission to University sporting or entertainment events;
  • License for rights under a University patent or trademark;
  • License for rights under a University copyright, beyond right-to-use for software;
  • Use, sale or transfer of University real property;
  • Naming rights or athletic promotions and signage;
  • Sale of University equipment, fixtures, or supplies;
  • Delivery of health care services to individuals;
  • Delivery of veterinary care services to individual animals; and
  • Delivery of services by University to either Fairview or University of Minnesota Physicians.
  • Student organizations for programing and fundraising

For further definition of External Sales see Appendix - Gifts, Sponsored Projects and External Sales.

Academic Affiliation
A documented affiliation with another entity, a purpose of which is the sharing of resources, facilities, or educators in furtherance of an educational program.
Academic Work
Scholarly, pedagogical, or creative work, such as an article, book, textbook, novel, work of visual art, dramatic work, musical composition, course syllabus, test, or class notes.
Administrative Cost Pool Charges
An amount assessed to units for institutional support functions (payroll, accounting, purchasing) that benefit University activities.
Annual Support
The software support and maintenance services being provided by the University.
Auxiliary Enterprise
Exists to furnish goods or services to students, faculty, staff or incidentally to the general public. An auxiliary enterprise also charges a fee directly related to, although not necessarily equal to, the cost of the goods or services.
 
Commercialization
The process of introducing a new product or production method into commerce—making it available on the market.
Contract
A written agreement between two or more parties creating obligations that is enforceable by law. For guidance in distinguishing between contracts relating to gifts, sponsored projects, sponsorships and external sales, see Appendix - Gifts, Sponsored Projects, and External Sales.
Current Operating Costs
The essential expenses that an organization or unit must pay in order to maintain a business, such as: salaries and wages, employee related expenses, operations and travel.
Delegation of Authority
An authority delegated to an individual to take specific action on behalf of the University, campus, college, or department.
Depreciation
The allocation of the cost of an asset over its economic life.
End User License
A non-exclusive, customer license to run computer software provided by the University. The software can be delivered via SaaS model or installed by a license on a customer owned computer.
External Customers
See Public, Public Customers, or External Customers.
External Sales Business Manager
Anyone within the unit who is responsible for managing finances or contracts related to external sales activity.
External Sales Risks
Risks related to external sales can include but are not limited to legal, tax, export compliance, insurance, federal compliance, accounting, environmental health and safety, and public relations risks. These risks can be at a unit or institutional level or both. Some examples include:
  • Incurring penalties or fines on unreported and underpaid sales or income tax liabilities.
  • Improper handling of sales (program income) generated from sponsored projects.
  • Allegations of unfair business practices resulting from underpriced products or services.
  • Litigation resulting from copyright, intellectual property, or product liability issues.
  • Discrediting the University name or reputation.
Facilities and Administrative Costs (F&A Costs)
F&A costs are "costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity." Examples include operation and maintenance expenses, and costs incurred for sponsored projects administration. (2 CFR 200.414), F&A costs are synonymous with indirect costs.
Gift
A charitable donation made by a donor (individual or organization) for the benefit of the University to be used in accordance with donor intent. Gifts may be transfers of money or property (i.e., equipment, land, etc.) for which the donor does not receive a direct economic benefit or any other tangible compensation (i.e., goods or services). For guidance distinguishing between gifts, sponsored projects and external sales, see Appendix - Gifts, Sponsored Projects, and External Sales
Indirect Costs
See Facilities and Administrative Costs (F&A costs).
Institutional Approval
Formal approval process which includes review of the activity by Internal/External Sales, Risk Management, Office of General Counsel, Tax Management Office, Import/Export Control and the Policy Owner. The process is facilitated by Internal/External Sales. Form UM1608 is signed by the Policy Owner.
Intellectual Property
A work or invention that is the result of creativity, such as a manuscript or a design, to which one has rights and for which one may apply for formal protection via a patent, copyright, trademark, etc.
Internal Sales Activity
An activity that provides goods or services predominantly to University departments, at approved rates and on a regular and continuing basis. Examples include; Graphics Services, Fleet services, Telecommunication Services, Physics Shop and U Market Services.
Examples of units conducting internal sales activity: Graphics Services, Fleet services, Telecommunication Services, Physics Shop and U Market Services
Non-Standard Contract
A contract that is not a Standard Contract, or a contract on a form or template reviewed and approved by the OGC, or a contract exempt from legal review in accordance with (i) a checklist or instructions established by the OGC, (ii) a contract review procedure approved by the OGC, or (iii) other criteria for exemption established by the OGC.
Public, Public Customers, or External Customers
All individuals (including faculty, students, and staff), private businesses, foundations, and government agencies that acquire goods /services from University departments or units. Purchases are made by individuals or Non-University organizations.
Real Property
Everything that is attached to the land, and all ownership rights including right to possess, sell, and lease.
Research
Systematic investigation, including development, testing and evaluation designed to develop or contribute to generalizable knowledge.
Service Unit
Each distinct good or service provided must have a unit of product or service (Service Unit) that becomes the basis for charging customers. A service unit: 1) is identifiable and measurable; 2) accurately captures the resources necessary to produce it, 3) is related to, or is a reasonable proxy for, the benefit received by the user.
Software as a Service (SaaS) (as defined for this policy)
A licensing model that allows customers access to software and/or data that are housed on servers controlled by the University, including cloud-based servers. The data may be provided by the University, the customer, or both. The customer is granted a license to use but not distribute, modify or publicly display (e.g., post on an internet site) the University software and/or data.
Sponsored Project
An externally funded activity that is governed by specific terms and conditions. Sponsored projects must be separately budgeted and accounted for subject to terms of the sponsoring organization. Sponsored projects may include grants, contracts (including fixed price agreements), and cooperative agreements for research, training, and other public service activities. A transaction, other than excluded transactions, involving the transfer of funds by a third party, other than an individual, to the University and which meets any of the criteria set forth in (A) - (J) in the Appendix - Gifts, Sponsored Projects, & External Sales.
Standard Contract
A contract that appears in the University's Standard Contract Library, in the University-Wide Agreements list, or in the index of contracts administered by Capital Planning and Project Management.
Terms and Conditions
Language in the contract that defines and identifies the rights and responsibilities of both parties entering into the contract and typically include termination, publication and trademark rights.
University-Developed Software and Services
Software owned by the University which the University retains the rights to license and the services required to provide support for the software.
Unrelated Business Income
Revenue generating activities not directly related to the University of Minnesota’s exempt purposes of research and discovery, teaching and learning, and outreach and public service. These revenues may be subject to federal unrelated business income tax (UBIT.) Determining whether an activity is considered unrelated for UBIT purposes is based on federal laws, regulations, Internal Revenue Service guidance and other opinions.
Useful Life
The length of time that a depreciable asset is expected to be usable as defined by the Accounting Services following GAAP (Generally Accepted Accounting Principles).

Responsibilities

Internal/External Sales Office
Review and approve Internal/External Sales Approval Form for new managed external sales activity. Monitor and provide oversight for sales activity. Assist units with pricing and market comparisons. Assist units in identifying customer financial stability, potential export, insurance, information technology and tax risks. Develop and update external sales training materials. Meet with units planning to sell and selling University developed technology and services to ensure the strategy is in the best interest of the University.
Chancellor / Dean / Vice President
Retain or delegate the FN02 External Sales of Goods and Services Authority and AD16 Confidentiality for Nonresearch Authority. Approve or deny external sales activity for the unit. Responsible for compliance with all University policy and federal regulations. Review external sales revenues and expenses at least annually to evaluate financial solvency. Cover any deficits created by external sales activity for the unit.
Individual with Delegation of Authority
Retain or delegate the FN02 External Sales of Goods and Services Authority and AD16 Confidentiality for Nonresearch Authority. Approve or deny external sales activities for the unit. Consider factors when exercising the sale of goods and services to external customers.
External Sales Business Manager
Prepare sales approval and rate analysis. Comply with established University policies and procedures. Provide competitive rates and services, and ensure all external sales activities are of an appropriate business type. Elect whether to use a standard University contract, a non-standard customer agreement for managed risk activity or use EFS billing to convey the terms and conditions for low risk external sales activities. Units are responsible for oversight, maintaining copies of all external sales agreements and managing record retention including unit and institutional approval of external sales activity. Units are responsible for communication between the University and the customer.
Environmental Health and Safety
Provide environmental health and safety expertise to units conducting external sales activity on an as needed basis.
Foundations
Handle gift activity and forward other activity to the appropriate University unit for handling (for example; Sponsored Projects Administration, External Sales, or other administrative or academic units).
General Counsel
Review and approve contract terms and conditions for external sales contracts that do not use an External Sales standard contract template located in the Office of the General Counsel forms library. Review and approve any changes to a University form or any non-University of Minnesota agreement. Recommend contract language or policy changes.
Accounting Services
Manage the centralized accounting and reporting of University capital equipment assets. Assist units in determining depreciable life of capital equipment, appropriate method for disposal of capital equipment, and appropriate accounting for all capital equipment.
Office of Information Technology
Provide information technology expertise to units conducting external sales activity on an as needed basis.
Technology Commercialization
Meet with units planning to sell and selling University-developed technology and services to ensure the strategy is in the best interest of the University.
Risk Management
Provide risk management expertise to units conducting external sales activity on an as needed basis.
RRC Manager/Chief Financial Manager
Set up an accounting structure for external sales activity. Actively participate in management of the sales activity processes and procedures. Actively participate in the review process. Approve new managed risk external sales activity and establish (or delegate) oversight for responsibilities.
Sponsored Projects Administration (SPA)
Work with Foundations and Internal/External Sales Office in determining classification of revenue sources [i.e. gifts, sponsored projects, or external sales].
Tax Management Office
Provide tax expertise to the departments as needed.
Associate Vice President for Finance & Operations and CFO
Determine the types of businesses the University engages in.

History

Amended:
October 2021 - Comprehensive Review. Moving from a three tiered risk based classification of external sales to two (low and managed risk). For low risk external sales institutional level approval is not required only college level approval. Added delegation of authority FN02 External Sales of Goods & Services and AD16 Confidentiality for Nonresearch. Unit will self monitor low risk external sales and have the choice to use either the back of the EFS invoice or short form to convey standard terms and conditions. Several changes made to the procedures, appendices and forms to support the policy level changes.
Amended:
June 2017 - Comprehensive Review, Minor Revision. The External Sales policy and procedures are being revised to include software as a service as a type of external sale activity. This activity was not specified in a particular policy in the past, even though it was listed under exceptions. This exception is now removed; definitions have been added; and roles and responsibilities for the External Sales Office, Office for Technology Commercialization, and Office of Information Technology have been revised/added. New material in this revision includes:1. External Sales Procedures 6 - Selling University Developed Software and Services - This is a new procedure that provides the procedures related to conducting this type of activity. 2. Appendix to Policy - Standard University Processes and Technology - This is a new appendix that outlines the standard processes/technology and related contacts for all external sales activity. 3. Appendix to Policy - Recovery of Project Costs for Commercialization - This is a new appendix that provides greater detail related to activity that begins as an External Sale and is later commercialized.
Amended:
December 2014 - Replaced A-21 and A-133 in Related Information with reference to OMB Uniform Guidance.
Amended:
February 2014 - Major Revision, 30 Day Review, Comprehensive Review. Changes reflects a risk-based approach to selling goods and services to external customers which scales the policy and procedures according to the risk characteristics of the activities. Shifts the management oversight from central to colleges and administrative units for low risk sales. The Controller’s Office will monitor and provide oversight for medium and high risk activities.
Amended:
December 2013 - Major Revision, 30 Day Review, Comprehensive Review. Applies a risk-based approach to sales to external customers. Management oversight shift to units with low-risk sales activities. As the level of risk increases, so do the unit requirements.
Amended:
February 2010 - Updated forms section. External Sales Action form replaced by Internal/External Sales Approval form. Added Business Proposal Template. Updated procedures to address use of these forms.
Amended:
October 2009 - Captures a more complete picture of the product's/service's viability by requiring approval of any subsidies by the dean, director, or department head; Directs departments to the appropriate central unit for subject matter expertise and advice (tax, insurance, legal, etc.); Aligns external sales practices with University internal sales practices; Provides procedures that address how to develop rates, create external sales contracts, and sales accounting structure.
Amended:
June 2008 - Policy completely revised to address the Enterprise Financial System rollout. Approving External Sales, Managing Business Activity, Reporting on Business Activity procedures updated to address EFS.
Amended:
October 2007 - Updated contacts section. Request to Conduct External Sales is renamed External Sales Action Form.
Amended:
April 2004 - The dual purpose External Sales Action Form (which was both a request to conduct external sales and an annual reporting form) has been superceded by two new forms: Request to Conduct External Sales and External Sales Annual Reporting Form. These forms are now fillable, and have been put into Standard University format for forms. Additional questions have been added regarding anticipated creation of intellectual property, condidentiality of information or results. Added the following JobAids to Appendices: Business Proposal Guidelines, Business Proposal Outline, Contract Decision Chart, External Sales Identification Grid, Sample Business Proposal. Added link to External Sales Process in the Financial Onestop to Related Information.
Amended:
January 2004: Added new appendix - Common Audit Recommendations - External Sales
Amended:
September 2003: Updated Contacts Section, and External Sales Office Address in the External Sales Action Form.
Amended:
February 2002: Updated Responsible Office from Budget and Finance to Controller and Risk Management and Insurance in both policy and procedures. Updated link to Standard Contracts in Forms section. Updated links to Standard Contracts in Procedure 3.2.3.2. Corrected External Sales Fax Number in Contacts Section.
Amended:
July 2002: Updated Contacts Section.
Amended:
August 2001: Updated Contacts Section.
Amended:
May 2001: Updated Contacts Section.
Amended:
March 2001: Deleted sentence in policy statement dealing with University Wide Risks. Deleted University of Minnesota Hospital and Clinic exclusion since it is no longer applicable; Removed language pertaining to activities generating less than $50,000 in Responsibilities section and Approving External Sales procedure. Updated contacts section. Added links to new Risk Management website when relevant.
Amended:
January 2001: Updated Contacts Section.
Amended:
November 2000: Updated Contacts Section.
Amended:
June 2000: Updated Contacts Section.
Amended:
May 2000: Updated Contacts Section.
Amended:
March 2000: Updated forms section. There are four (4) new pre-approved legal agreements (contracts) which replace the previous pre-approved legal agreements (contracts) in the policy.
Amended:
July 1999: Updated Contacts section.
Amended:
May 1999: Updated Contacts section.
Amended:
March 1999. Updated Contacts section. Updated Activity risk characteristics, and signature section of the External Sales Action Form.
Amended:
July 1998. Updated Contacts section. Updated all University Contracts listed in the forms section to include Force Majeure and Limitation of Liabilities provisions. Request to Conduct External Sales form has been replaced by the External Sales Action Form. The External Sales Action form serves both as a request and reporting form. Added appendix: Institutional Risks. Updated procedure 3.2.3.4 to reflect use of the External Sales Action Form.
Amended:
August 1997. Updated contacts section and added Request to Conduct External Sales form.
Amended:
June 1997. Added links to online versions of University Contracts in the Forms/Instructions section of policy and in Activities section of procedure 3.2.3.2.
Effective:
October 1996
Supersedes:
  • External Sales Policy - July 1993
  • External Sales Procedure - October 1993
Adopted for Policy Book:
Sales Tax Procedure - October 1993

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