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Materials and Services Policy

Most vendors will separate the charges for goods and services on the vendor invoice. In the event the invoice does not separate the charges for goods and services, the vendor should be contacted to obtain the necessary information. If the charges for goods and services are purchased from a reportable vendor and the vendor does not separate the charges, then the total amount of the invoice can be considered reportable. However, OSC recommends that your procurement personnel require vendors to submit an invoice which lists the charges for goods and services separately.

Whenever parts and materials are purchased from a service oriented vendor, charges such as labor and delivery are considered as 1099 reportable.