Sales and Local Taxation

The University of Tennessee is exempt from Tennessee sales tax and certain other state and local taxes when making purchases.  However, the University is not exempt from charging, collecting, and remitting Tennessee sales taxes on sales of tangible property and certain services. Each department across all campuses and locations is responsible for the collection of sales taxes and other applicable taxes. Timely reporting of all tax activity to the Controller’s Office is essential. Please use the following resources and contact the Office of the CBO or the Controller’s Office before sales activity begins. A Revenue Questionnaire must be submitted prior to engaging in the new activity. This will ensure that the University is in compliance and that the proper account/location information is established with the Tennessee Department of Revenue.

• Sales and Use Tax Fiscal Policy
• Sales and Use Tax Procedure 
• Revenue Questionnaire 
• Sales and Use Tax Deadline Calendar
• Sales and Use Tax Training/FAQ – Coming soon

If you need additional information, please contact controlleroffice_taxforms@tennessee.edu.