As a not-for-profit, Columbia University is exempt from paying sales tax to vendors in certain states. The states that do and do not provide sales tax exemption status to Columbia University are listed in the CU Administrative Policy Library - see this link. 

Contact the Accounts Payable Service Center for a copy of the Tax Exemption Certificate.

Do not pay sales tax on invoices from vendors located in states listed under the heading States Allowing Tax Exemption. If sales tax is included on an invoice from such a vendor, circle it and subtract that amount from the gross amount. Enter the corrected figure into AP/CAR's Gross Amount field.

Departments may be required to pay sales tax when it is included in a reimbursement request from a University student, employee, or non-University party.

For more information about tax exemptions, please contact an AP supervisor.

New York City Hotel Room Occupancy Tax:

Columbia University is exempt from paying Hotel Room Occupancy Tax within New York City only. A copy of the tax exemption certificate must be furnished to the operator of the hotel when claiming exemption and the payment mechanism must be a University Check or P-Card. Please note that all hotel rooms must be rented directly to an authorized employee of the University.

New York State Diesel Fuel Tax:

Although this tax must be paid at the point of purchase, Columbia University is eligible for reimbursement. To recover this tax, file a FT-1006, Application for Refund of the New York State Diesel Motor Fuel Tax by an Omnibus Carrier.

Other taxes:

Departments may be required to pay the above taxes if they are included in a reimbursement request from a University student, employee, or non-University party.

Please note that Columbia University is responsible for paying the following taxes:

Other surcharges, fees, and excise taxes not previously mentioned:

* The University is not exempt from Federal Excise Tax on air transport.