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.
University Tax Exemption Obligation by State
| State | CMU Tax Exempt |
No State Sales Tax |
CMU Pays Sales Tax |
Materials Needed to Claim Exemption |
| Pennsylvania | Requires PA Form REV-1220 | |||
| Alabama | ||||
| Alaska | ||||
| Arizona | ||||
| Arkansas | ||||
| California | ||||
| Colorado |
Requires
|
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| Connecticut |
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. |
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| Delaware | ||||
| District of Columbia | Requires D.C. Certificate | |||
| Florida | Requires Florida Certificate DR-14 | |||
| Georgia | ||||
| Hawaii | ||||
| Idaho | ||||
| Illinois | Requires Illinois Exemption Letter | |||
| Indiana | ||||
| Iowa | ||||
| Kansas | Requires Kansas Exemption Certificate | |||
| Kentucky | ||||
| Louisiana | ||||
| Maine | Requires Maine Exemption Certificate | |||
| Maryland | Requires Maryland Exemption Certificate | |||
| Massachusetts |
Requires
|
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| Michigan | Requires Michigan Exemption Certificate | |||
| Minnesota | Requires Minnesota Form ST3 | |||
| Mississippi | ||||
| Missouri | Requires Missouri Exemption Letter | |||
| Montana | ||||
| Nebraska | ||||
| Nevada | ||||
| New Hampshire | ||||
| New Jersey | Requires New Jersey Exemption Permit | |||
| New Mexico | ||||
| New York | Requires New York Form ST-119 | |||
| North Carolina |
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) |
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| North Dakota | ||||
| Ohio | Requires Ohio Exemption Certificate | |||
| Oklahoma | ||||
| Oregon | ||||
| Rhode Island | X | Requires Rhode Island Certificate | ||
| South Carolina | ||||
| South Dakota | ||||
| Tennessee | Requires IRS Determination Letter | |||
| Texas | Requires Texas Exemption Letter | |||
| Utah |
Required to pay Sales Tax at the time of purchase. Contact the Taxation Office to request a refund. |
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| Vermont | ||||
| Virginia |
Requires Virginia Exemption Certificate Exemption is not applicable to taxable services such as lodging |
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| Washington | ||||
| West Virginia | Requires West Virginia Exemption Certificate | |||
| Wisconsin | ||||
| Wyoming |