Tax Compliance Guidelines
Sales & Use Tax

Activity: Sales & Use Tax
Financial Policy: N/A
Related Policies: N/A
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.

See University Tax Services webpage for more detailed information: FMS - Sales Tax Webpage

Please contact University Tax Services, taxpayer@indiana.edu for more information.