2307 Exemption from State Sales & Use Tax

Procurement Services, in conjunction with the Office of the Comptroller, is responsible for authorizing the use of the University’s Pennsylvania sales and use tax registration number.  

Procurement Services is responsible for supporting the enablement of qualified tax exemption as it applies to University purchases, and will consult with the Office of the Comptroller and/or the Office of General Counsel for guidance as appropriate.  

Use of the University’s sales and use tax registration number for personal purchases is considered a fraudulent act and strictly prohibited.  

Exemption from sales and use tax does not apply to all University purchases within the Commonwealth of Pennsylvania. Examples where exemption does not apply include the following:  

1. Materials, supplies or equipment used or installed in construction, reconstruction, remodeling, repair or maintenance of any real estate so as to become a permanent part thereof; and  
2. Charges which are subject to the hotel occupancy tax.  

Exemption from sales and use tax for purchases from suppliers outside of Pennsylvania may be available, depending upon the existence of reciprocal agreements which that state may have with the Commonwealth of Pennsylvania. Prior to the purchase of goods and services from suppliers domiciled in states other than Pennsylvania, the department should contact Procurement Services to determine the availability of sales and use tax exemption.  

Procurement Services and the Office of the Comptroller are the only University offices authorized to issue sales and use tax exemption certificates to suppliers. All requests for tax exemption certificates should be directed to Procurement Services.