Sales Tax

As a not-for-profit, Columbia University is exempt from paying sales tax to vendors in certain states. The states that do and do not provide sales tax exemption status to Columbia University are listed below.

Do not pay sales tax on invoices from vendors located in states listed under the heading States Allowing Tax Exemption. If sales tax is included on an invoice from such a vendor, circle it and subtract that amount from the gross amount. Enter the corrected figure into ARC's Gross Amount field.

Departments may be required to pay sales tax when it is included in a reimbursement request from a University student, employee, or non-University party.

For more information about tax exemptions, please contact an AP supervisor.

States Allowing Tax Exemption:

Colorado,  Connecticut,  Florida,  Idaho*,  Kentucky,  Maine,  Massachusetts,  Michigan,  Minnesota,  Mississippi,  Missouri,  New Jersey,  New York,  North Dakota,  Ohio,  Rhode Island,  Tennessee,  Texas,  Utah,  Vermont,  Wisconsin,  Wyoming

*Requires Filing

States Not Allowing Tax Exemption

Alabama,  Arizona,  Arkansas,  California,  District of Columbia,  Georgia,  Hawaii,  Illinois,  Indiana,  Iowa,  Kansas,  Louisiana,  Maryland,  Nebraska,  Nevada,  New Mexico,  North Carolina,  Oklahoma,  Pennsylvania,  South Carolina,  South Dakota,  Virgina,  Washington,  West Virginia

States Without Taxes

Alaska,  Delaware,  Montana,  New Hampshire,  Oregon

New York City Hotel Room Occupancy Tax: Columbia University is exempt from paying Hotel Room Occupancy Tax within New York City only. A copy of the exemption letter must be furnished to the operator of the hotel when claiming exemption. Please note that all hotel rooms must be rented directly to an authorized employee of the University.

New York State Diesel Fuel Tax: Although this tax must be paid at the point of purchase, Columbia University is eligible for reimbursement. To recover this tax, file a FT-1006, Application for Refund of the New York State Diesel Motor Fuel Tax by an Omnibus Carrier.

Other taxes: Phone bills, especially those for cellular phones, include several taxes from which Columbia University is precluded from paying. These taxes are:

• New York State Excise Tax
• Federal Tax* (on communications only)
• New York City/County Sales Tax
• New York State Wireless 911 Tax

However, departments may be required to pay the above taxes if they are included in a reimbursement request from a University student, employee, or non-University party.

Note that Columbia University is responsible for paying the following taxes:

• New York County Special Fee
• New York County Surcharge
• New York State Gross Receipts Tax
• USA Federal Universal Service Fund Surcharge
• Other surcharges, fees, and excise taxes not previously mentioned.

* The University is not exempt from Federal Excise Tax on air transport.