Tax Compliance Guidelines
Sales & Use Tax - BC*

Activity: Sales & Use Tax - BC
Financial Policy: N/A
Related Policies: Indiana Dept. of Revenue Sales Tax Information Bulletin #68 - State Educational Institutions
Additional Forms: Indiana University State Exemption Certificates
Sales Tax Matrix - Collection
Sales Tax Matrix - Purchases
Things to Know:
  • Indiana University is a governmental instrumentality of the State of Indiana, and a 501(C)(3) non-profit organization exempt from Federal and State corporate income taxes. While the university is tax exempt from most income taxes associated with revenue from our exempt purpose, the university is not always exempt from state sales tax.
  • Indiana state universities that are governmental agencies created by statute are entitled to certain exemptions from sales and use tax for purchases and sales that support the exempt government functions of education, research and public service. However, transactions that are associated with a proprietary activity on the part of a state government educational institution are subject to tax.
  • Additionally, the university may be assessed, or have to collect, a tax on rental of a room along with sales tax charges. This tax is commonly referred to as an accommodation or innkeepers tax. Various counties in the State of Indiana assess this tax.

Please contact FMS Tax Department, for more information.

*BC - Budget Construction