Cornell University has sales tax exemptions in the following states and districts:
**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 email@example.com 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:
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):
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.