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Sales Tax Exemption Certificates

For more information on sales tax exemption, see Paying Sales Tax.

Note: Documents on this page are only viewable by authorized employees. Consult your local business service center (BSC) or financial transaction center (FTC) for necessary documents. FTC/BSC staff members, not the unit, should contact the Tax office for any additional guidance and/or to request updated certificates.

New York State and Local Sales and Use Tax Exemption Certificate

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
Out-of-State Sales Tax Exemption

Cornell's exemption from sales tax is recognized in the following states. Sales tax exemption does not apply to an individual traveler. Rather, it applies only when payment is made directly to the vendor by Cornell, either by check or procurement card. 

Do not provide these documents to individuals for travel. Please verify with the Tax office Cornell's tax-exemption standing with any state before using a certificate.

California

To account for sales tax rate changes that went into effect as of April 1, 2014, use the California sales tax template.

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Connecticut

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.

Connecticut Tax Exemption Certificate

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Illinois

Illinois taxes subsumed under "sales" tax are a bit different (retailers and service occupation taxes), so it is possible that Illinois vendors might indicate that the exemption does not apply, even if you are paying with Cornell check.

Illinois Tax Exemption Certificate

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Michigan

Tax exemption in Michigan involves a number of individual documents. If you need an exemption for Michigan, please contact the Tax office.

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Wisconsin

As an out-of-state charitable organization, Cornell has been advised to provide its New York State tax exemption certificate, which documents that New York recognizes Cornell as an exempt organization. Ask the vendor whether they accept the New York certificate to grant exemption in Wisconsin. If we are paying directly with a Cornell check, this should be acceptable.

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