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      • Paying Sales Tax
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In this section

  • Sales and Use Tax
    • Paying Sales Tax
    • Collecting Sales Tax
    • Sales Tax Exemption Certificates
  • Tax Forms
  • Taxability of Employee Travel to Campus
  • Cash Awards, Gift Cards and Certificates
  • Moving and Relocation

Sales Tax Exemption Certificates

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

Documents on this page are only viewable by authorized employees. Consult your local business service center (BSC) for necessary documents. BSC staff members, not the unit, should contact the Tax office for any additional guidance and/or to request updated certificates. Do not download these files for display on other websites. These files are updated regularly, and you will not have the latest version. Always refer back to this page for these documents.

New York State and Local Sales and Use Tax Exemption Certificate (PDF, 126 KB)

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

Cornell is unable to obtain sales tax exemption certificates for the following states, due to state and local laws and requirements:

  • Arizona
  • Arkansas
  • California
  • Georgia
  • Hawaii
  • Iowa
  • Kansas
  • Maryland
  • Minnesota
  • Nebraska
  • Nevada
  • North Carolina
  • Oklahoma
  • South Carolina
  • South Dakota
  • Utah
  • Vermont
  • Virginia
  • Washington
  • West Virginia
  • Wyoming

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.

Streamlined Sales and Use Tax Agreement Certificate of Exemption

The Multi-State Exemption Certificate (PDF, 441 KB) can be used for the following states: 

  • Indiana
  • Kentucky
  • Michigan
  • New Jersey
  • North Dakota
  • Ohio
  • Tennessee
  • Wisconsin

If the vendor requests any additional forms, please contact the Tax Office for assistance.

Other State Exemption Documents

  • Colorado (PDF, 180 KB)
  • Connecticut
  • District of Columbia (PDF, 20 KB)
  • Florida (PDF, 171 KB)
  • Illinois
  • Maine (PDF, 72 KB)
  • Massachusetts (PDF, 526 KB)
  • Missouri (PDF, 36 KB)
  • Pennsylvania (PDF, 1.49 MB)
  • Texas (PDF, 158 KB)
     

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 the Tax office to discuss applying for a refund. All refund applications must be reviewed and submitted by DFA.

Connecticut Tax Exemption for Services or Tangible Personal Property (PDF, 1.64 MB)

Connecticut Tax Exemption for Meals & Lodging (PDF, 1.87 MB)

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Hawaii

Hawaii has a general excise tax that is different from the typical sales tax of other states. The general excise tax, or GET, is a tax on the business making the sale. Sales tax is considered a tax on the customer making the purchase. The GET can be "passed on" to the customer and included in the cost of the sale. There is no tax excemption for a business that makes a sale to a non-profit organization.

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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 (PDF, 990 KB)

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Cornell University Tax Office

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

CONTACT US

Email:  tax@cornell.edu
Hours: 7:30 a.m. - 5:00 p.m., Monday - Friday
   

 


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