Division of Financial Services
Tax
For more information on sales tax exemption, see Paying Sales Tax.
New York State and Local Sales and Use Tax Exemption Certificate (PDF)
The following states do not impose a sales tax:
Cornell is unable to obtain sales tax exemption certificates for the following states, due to state and local laws and requirements:
Cornell's exemption from sales tax is recognized in the following states. Sales tax exemption does not apply to an individual traveler. Rather, it applies only when payment is made directly to the vendor by Cornell, either by check or procurement card or other university-provided card.
Do not provide these documents to individuals for travel. Please submit a service request to verify Cornell's tax-exemption standing with any state before using a certificate.
The Multi-State Exemption Certificate (PDF) can be used for the following states:
If the vendor requests any additional forms, please submit a service request.
Connecticut requires any exemption to be pre-approved by the state; otherwise, sales tax must be paid and a refund requested. If you paid more than a nominal amount of sales tax in Connecticut, please submit a service request to discuss applying for a refund. All refund applications must be reviewed and submitted by DFA.
Connecticut Tax Exemption for Services or Tangible Personal Property (PDF)
Connecticut Tax Exemption for Meals & Lodging (PDF)
Hawaii has a general excise tax that is different from the typical sales tax of other states. The general excise tax, or GET, is a tax on the business making the sale. Sales tax is considered a tax on the customer making the purchase. The GET can be "passed on" to the customer and included in the cost of the sale. There is no tax excemption for a business that makes a sale to a non-profit organization.
Illinois taxes subsumed under "sales" tax are a bit different (retailers and service occupation taxes), so it is possible that Illinois vendors might indicate that the exemption does not apply, even if you are paying with Cornell check.
