Sales and use taxes are consumption taxes imposed at the U.S. state and/or local level on the purchase of taxable property or services. Whether an item or service is taxable depends on the laws of the state and local jurisdiction where the goods are delivered or the services are received. Sales tax rates can vary significantly by locality and can range from a few percent to upwards of 10%.
All foreign nationals who receive payments from Cornell University, other than travel reimbursement and honorarium, must complete the online Foreign National Questionnaire through the Foreign National Information System (FNIS). The information provided through FNIS will be used to evaluate the foreign national's U.S. tax status, i.e., eligibility for exemption from income or FICA taxes, etc.
To comply with U.S. Immigration Law regarding payments to foreign visitors, Cornell requires honoraria and expense reimbursement recipients who are visitors from foreign countries and enter the U.S. on a B-1 visa or without a visa to complete the Foreign Visitors Honoraria/Expense Reimbursement Attestation form. In limited circumstances, educational institutions are permitted to pay foreign visitors on B-1 visas. Individuals from waiver countries are also included.