PURCHASES MADE BY THE UNIVERSITY
The University has sales tax exemptions for purchases made in the
state of Maryland and the District of Columbia (Washington D.C.)
and for out-of-state purchases that are shipped to either Maryland
or the District of Columbia. The University's sales tax exemption
is valid for purchases made by purchase order, University check,
or University procurement card. Note that vendors can refuse the
sales tax exemption on purchases paid with a personal check, credit
card, or cash. The University will not reimburse sales tax paid
by employees for University purchases.
For purchases made for the University while traveling, contact
the University's Tax Office to determine whether a sales tax exemption
is available for the state or states in which an individual will
be traveling and making purchases.
SALES BY THE UNIVERSITY
Departments or offices that sell items to the public are responsible
for collecting Maryland sales tax or District of Columbia sales
tax, as appropriate, and coordinating the remittance with the University's
Tax Office. This includes items sold for fund-raising purposes.
The sales of goods and services may in some instances be subject
to unrelated business income tax (UBIT) if the activity is not substantially
related to the University's exempt purpose. The University's Tax
Office can provide guidance for identifying these activities.
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- Tax
Office-443-997-8151
- Accounts
Payable -443-997-6688
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