General Policies:

1.4 - Sales Tax

PURPOSE

To define Rensselaer's tax exemption status.

STATEMENT

Rensselaer Polytechnic Institute is exempt from paying SALES tax in New York State on the basis of its not-for-profit status.

Employees who pay sales tax when making purchases external to the purchasing system (e.g. petty cash reimbursements) will NOT be reimbursed for sales tax, if paid.

Sales tax exemption status may be applicable for purchases in other states (see Procedures below).

Other taxes (room, city, use, etc.) are applicable and Rensselaer is obligated to pay.

PROCEDURE

Contact the Purchasing Department (X6222) for a New York State Tax Exemption Certificate and for information regarding other states in which Rensselaer has sales tax exemption status.

One Tax Exemption Certificate is required for EACH vendor.

Revised 3/02