New York State and Local Taxes (UW template)

Columbia University is subject to New York state sales or use tax on all purchases that are not exempt by statute. It is generally the departments' responsibility to correctly apply use tax if a supplier does not correctly charge sales tax. The Tax Office, Accounts Payable and the Purchasing department are all available for questions related to sales or use tax.

Requirement to Pay Sales Tax

Columbia University is not exempt from paying New York state sales or use tax. Suppliers are expected to charge sales tax on sales they make to the University. Out of state suppliers may not be registered to do business in the state of New York and may not charge the appropriate tax. If sales tax is not charged and the item is subject to tax, use tax will be assessed.

Request for Supplier Information

All suppliers not already in the supplier database must supply the University with a [insert or link to appropriate form/application] to ensure that we have appropriate information for both state and federal tax reporting.

Use Tax Rates
Use Tax Reversal

All equipment purchased under the Machinery and Equipment Exemption must go through the Equipment Inventory Office.  For more information about this exemption go to the Machinery and Equipment Exemption page.

Deferral on Construction
University Policy and Procedure
Definitions

Sales and use tax can be complicated--at the tax office, we recognize that not every purchase fits neatly within a single category--some items may be unique, others may be treated differently for sales tax purposes depending on how they are used, and some may be a combination of various taxable and non-taxable goods and services.

Tax Determinations
Laboratory Testing

Online Training

Repairs, Improvement, or Construction of Tangible Personal Property Outside New York for Use Inside New York

Airline Tickets/Airline Charters

In-Depth Tax Guidance

Food

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