Sales and Local Tax Exemptions
The University of Tennessee is generally exempt from Tennessee sales tax on items purchased directly by the University for use by the University. Purchases made from businesses outside of the state of Tennessee may be exempt from sales tax depending on the laws and regulations of the jurisdiction. Purchases made for resale are also exempt from tax (resale certificates are specific to individual locations). The University may be required to pay other local taxes, such as occupancy taxes.
The following states have issued the University sales tax exemption certificates. Please remind anyone using the exemption certificates that these may only be used when making purchases for the University when using University funds. Individuals are prohibited from using the certificate when making purchases on behalf of the organization using personal funds, even when the individual will be reimbursed by the organization.
It is a violation of the law to use an exemption certificate for any purpose other than to conduct university business.
State Sales Tax Exemption Certificates
The following states offer exemptions to the University but will require transactional specific forms to be completed by our office.
- Idaho
- Indiana
- Kansas
- Kentucky
- Michigan
- Minnesota
- New Jersey
- New Mexico
- Ohio
- Texas
- West Virginia
The states listed above are not an exhaustive list of tax exemptions. For additional information please submit a request to university_tax@tennessee.edu for the following exemptions and further inquiries.
- State of Tennessee Attorney General Opinion on Occupancy Tax Exemptions
- Other Tennessee Local Occupancy Tax Exemptions
- Other State Sales and Occupancy Tax Exemptions