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