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Sales Tax Exemption Certificates

Cornell University has sales tax exemptions in the following states and districts:

  • Colorado
  • Connecticut**
  • District of Columbia
  • Florida
  • Illinois
  • Kentucky
  • Maine
  • Massachusetts
  • Michigan
  • Missouri
  • New Jersey
  • New York
  • North Dakota
  • Rhode Island
  • Tennessee
  • Texas
  • Wisconsin

**Connecticut requires any exemption to be pre-approved by the state; otherwise, sales tax must be paid and a refund requested. If you paid more than a nominal amount of sales tax in Connecticut, please contact DFA at uco-tax@cornell.edu to discuss applying for a refund. All refund applications must be reviewed and submitted by DFA.

The following states do not impose a sales tax:

  • Alaska
  • Delaware
  • Montana
  • New Hampshire (but the state does tax meals and room rentals/hotels)
  • Oregon

The following states where Cornell has done business in the past do not have a nonprofit exemption from sales tax (i.e., Cornell's purchases are taxable, like any other business):

  • Arizona
  • California
  • Washington
More Information

Please contact your financial transaction center (FTC) or business service center (BSC) if you need a state sales tax exemption certificate. FTCs/BSCs can usually handle your questions or requests. The FTC/BSC staff, not the unit, should contact the Cornell Tax Compliance office for any additional guidance and/or to request updated certificates.