Carnegie Mellon University

Sales Tax

As a non-profit higher educational institution, CMU is exempt from state sales tax on goods and services purchased in the states identified below. For a purchase to be exempt from sales tax, it must be made directly with university funds (i.e., a university check, purchase order, or purchasing card).

Sales tax exemption does not apply to hotel/motel occupancy taxes and as a result, CMU is subject to those types of tax.

The Pennsylvania Sales Tax Exemption Information page includes information about the use of our exemption status and the downloadable exemption form.

Below is a listing of states that provides an overview of the university's exemption from or obligation to pay sales tax.  To obtain the properly signed materials to claim exemption, contact Taxation at taxdept@andrew.cmu.edu.


State CMU Tax Exempt                                
No State Sales Tax                   
CMU Pays Sales Tax                      
Materials Needed to Claim Exemption
Pennsylvania
X
Requires PA Form REV-1220
Alabama
X
Alaska
X
Arizona
X
Arkansas
X
California
X
Colorado
X

Requires

  • IRS Determination Letter and
  • Pennsylvania Form REV-1220
Connecticut
X

Tangible Property

Requires Connecticut Form CERT-119 and IRS Determination Letter

Meals Only

Requires Connecticut Form CERT-112 and IRS Determination Letter

CERT-112 needs to be sumitted BEFORE purchase or event date.

Delaware
X
District of Columbia
X
Requires D.C. Certificate
Florida
X
Requires Florida Certificate DR-14
Georgia
X
Hawaii
X
Idaho
X
Illinois
X
Requires Illinois Exemption Letter
Indiana
X
Iowa
X
Kansas
X
Requires Kansas Exemption Certificate
Kentucky
X
Louisiana
X
Maine
X
Requires Maine Exemption Certificate
Maryland
X
Requires Maryland Exemption Certificate
Massachusetts
X

Requires

  • Massachusetts Exemption Letter and
  • Form ST-5 and/or ST-2
Michigan
X
Requires Michigan Exemption Certificate
Minnesota
X
Requires Minnesota Form ST3
Mississippi
X
Missouri
X
Requires Missouri Exemption Letter
Montana
X
Nebraska
X
Nevada
X
New Hampshire
X
New Jersey
X
Requires New Jersey Exemption Permit
New Mexico
X
New York
X
Requires New York Form ST-119
North Carolina
X

Must pay sales tax at time of purchase.

Application for Refund of Sales Tax is submitted twice a year by the Tax Department (June & December)

North Dakota
X
Ohio
X
Requires Ohio Exemption Certificate
Oklahoma
X
Oregon
X
Rhode Island
X
South Carolina
X
South Dakota
X
Tennessee
X
Requires IRS Determination Letter
Texas
X
Requires Texas Exemption Letter
Utah
X

Required to pay Sales Tax at the time of purchase.

Contact the Taxation Office to request a refund.

Vermont
X
Virginia
X

Requires Virginia Exemption Certificate

Exemption is not applicable to taxable services such as lodging

Washington
X
West Virginia
X
Requires West Virginia Exemption Certificate
Wisconsin
X
Wyoming
X