Sales and Use Tax
IU has a dual status for Federal Income Tax purposes. The university is both:
- an Internal Revenue Code (IRC) Section 115 organization, and
- an IRC Section 501(c)(3) organization.
While the university is tax exempt from most income taxes associated with revenue from our exempt purpose, IU is not always exempt from state sales tax.
|Collecting Sales Tax||Section contains an instructional matrix on when to collect sales tax and how to remit the collected tax.|
|Paying Sales Tax||Provides a matrix on what purchases are taxable or exempt for employees and a list of all exemption certificates.|