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.
The following states do not impose a sales tax:
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):
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.
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 firstname.lastname@example.org to discuss applying for a refund. All refund applications must be reviewed and submitted by DFA.
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.