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.

Informational Resources