As a reminder, The University of Pittsburgh, as an educational institution, is exempt from state sales tax. In accordance with the University’s policy FN28, purchasers should make their best effort to have state sales tax removed from any charges when applicable. However, in circumstances that the state sales tax cannot be removed, the amount will be covered by the University. Please note, a department’s requirements can supersede the University’s, so purchasers are encouraged to confirm their individual department’s requirements regarding sales tax.
How to present state sales tax exemption:
In Pennsylvania: When presenting your OneCard for payment, the OneCard has the University’s State Sales Tax Exemption number for PA on the front of the card, so you do not need to bring the state exemption paper while traveling. Although, you may find it helpful to have the Sales Tax Exemption page on the Purchase, Pay and Travel website bookmarked on your phone to show the merchant if they want to view their state’s tax exemption certificate.
In states outside of PA in which the university is exempt from state sales tax: have a copy (digital or physical) of the state’s sales tax exemption certificate for the state in which you are making the purchase. You can find and save the applicable exemption form on this page.
It is important to note that if you are using your own personal credit card while making a purchase, the merchant may not accept our state sales tax exemption form because the payment is not being made by the University of Pittsburgh, but by an individual. It is always recommended to use your OneCard, Pitt's preferred payment method, to ensure state sales tax exemption when applicable.
Why does state sales tax matter?
- For the research community: State sales tax paid to states in which the university does not have an exemption may be charged to a research grant. However, sales tax paid in a state in which the University is exempt is an unallowable expense on a research grant, and therefore, must be charged to a departmental 02 account.st be charged to a departmental 02 account.
- For the university community in general: There are significant cost savings in avoiding paying state sales tax. With $1.2B in non-compensation expenses each year and the average U.S. sales tax rate at 6.35%, University buyers and cardholders have the potential to save the University millions per year by not paying sales tax.
You can learn more about sales tax exemption including access to the sales tax-exempt certificates for PA and the other applicable states on the Sales Tax Exemption page.