Sales Tax - Exempt Purchases by the University
Tax Exemptions Quick Reference
Sales Tax - Exempt Purchases by the University
Used primarily for governmental function
Resale and Fund-raising
Recruitment (students, faculty)
Delivered and used in FL or KY (Request exemption certificate from Tax Accountant)
Meeting rooms
(All must be paid directly by Purdue.)
Sales Tax – Non-exempt Purchases by the University
Purchases delivered and used outside Indiana (pay other state’s sales tax)
Restaurant food
Catered food, including delivery and serving charges
Exceptions: Fund-raising or recruitment within Indiana (indicate on invoice voucher)
Lodging
Sales Tax Collections – General Rule
Collect sales tax on sale/rental/lease of tangible personal property in Indiana.
Some Examples:
Computer equipment
Apparel
Video equipment
Bowling shoes
Sales Tax – Exempt Sales by the University
Delivered and Used Outside Indiana
Exemption Certificate Provided by Buyer
Keep on file three years
Obtain new certificate each year
Purchasing organization must be billed directly
Examples:
Purchasing for resale
Manufacturer using product directly in production process
Not-for-profit organization using product for exempt purpose
Governmental unit
Certain Sales to Students at the University:
Computers, software required as part of accredited curriculum
Meals sold by the university
Residence hall lodging during study for college credit
Taxes on Utility Bills
Exempt:
Indiana Sales and Use Tax
Federal Excise Tax
Not Exempt:
State Utilities Receipts Tax (URT)
Taxes on Telephone Bills
Tax-exempt:
Federal Excise Tax
IN Sales and Use Tax
Property Tax
Not exempt:
IN Gross Receipts Tax
Universal Service/Connectivity Charge
Subscriber/Carrier Line Charge
Federal Regulatory Fee and Property Taxes
Administrative Expense Fee
Property Taxes
General Rule: Purdue is exempt
Some Exceptions:
Not used for exempt purpose
1. Leased property (depends on lease agreement)
Drainage assessments
User fees
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