Chapter 2. Accounting Services
Section 2.7. Accounts Payable

2.7.3. Exemption From State Sales/Use Tax

Michigan Technological University, as an institution of the State of Michigan, is exempt from the payment of sales and use taxes on purchases of tangible property and applicable rentals. However, the University is liable for the collection and payment of the tax on sales and rental transactions to non-exempt individuals and organizations.

Use of the University's sales and use tax number for personal use is prohibited.

Generally payment or reimbursement of Michigan sales and use tax will not be made. The University is also exempt from the payment of sales tax in Wisconsin and Florida.

To qualify a purchase for the tax exemption, present the University’s tax ID number at the time of purchase. Printed cards with the tax ID number are available from Accounting Services by calling 7-2436.