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Sales Tax

    • Last Updated: 08/04/2014
    • Effective Date:

    Policy Statement
    The University of Georgia is exempt from sales tax and therefore sales tax should not be paid by the University for goods shipped to the state of Georgia or for services provided within the State.
    Reason for policy

    As a unit of the State of Georgia, The University of Georgia is exempt from the payment of sales tax.

    Procedures

    Obtaining Exemption Certificates
    Copies of the sales tax exemption certificate are available below, on the Procurement website, and the Finance and Administration Administrative Forms website. The sales tax exemption certificate can be completed by any UGA employee who is making a purchase on behalf of the institution where sales tax should not be charged. Insert the supplier’s name, date, address, city, state and zip code on the form.  
     
    Invoices Charging Sales Tax
    Invoices charging sales tax should be approved for the amount less the sales tax if the goods are shipped to the state of Georgia or for services provided within the state of Georgia.

    Petty Cash

    Sales tax charged on petty cash purchases should not be paid by the purchaser. If, however, a petty cash item cannot be purchased without payment of sales tax, the University will make reimbursement of the sales tax.

    Forms/Instructions

    http://www.busfin.uga.edu/forms/salestax.pdf

    Complete the form by entering the information at the top of the form.

    Additional contacts

    Annette Evans

     706-542-2361

    Responsibilities

    Responsibilities: The UGA employee making the purchase is responsible for ensuring that sales tax is not charged. The UGA employee is responsible for providing the sales tax exemption form to the vendor.

     Responsible University Senior Administrator: Vice President for Finance & Administration

     Policy Owner: Procurement

     Policy Contact: Annette Evans

     Phone Number: 706-542-2361

    FAQs

    Are we exempt from sales tax for goods shipped to other states or services provided in other States? 

    Please contact Procurement to determine if sales tax applies for goods or services provided in other states.  The University of Georgia is exempt in a limited number of other states.