1909 – Assessment and Collection of Jurisdictional Taxes for Online Learners

Document purpose

The University of Pennsylvania is required to assess and collect certain government-mandated taxes on payments made by online learners who are learning from, residing in, and/or remitting payment from specific jurisdictions outside the United States.

effective

April, 9 2026

Reviewed

April, 9 2026

Responsible Office

Student Registration & Financial Services

Approval

Student Registration & Financial Services

The Policy

Effective Fall 2026, the University of Pennsylvania is required to assess and collect certain government-mandated taxes on payments made by online learners who are learning from, residing in, and/or remitting payment from specific jurisdictions outside the United States.

When applicable, these taxes will be calculated in accordance with governing laws and regulations and posted directly to the student’s account. The charges will appear with other student account activity and will be billed and payable through Penn.Pay.

The University will remit all collected taxes to the appropriate taxing authorities. These charges are mandated by the applicable jurisdiction. They are not discretionary and are not established by the University.