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.
- Tax Office-443-997-8151
- Accounts Payable -443-997-6688