Purchases Made in New York State
RIT is a not-for-profit institution and as such, is entitled to an exemption from sales tax on purchases for goods and services made in New York State. When making business purchases, please present a copy of RIT's New York State Exempt Organization Certificate to the billing party. You may obtain a copy of this certificate from the Controller's Office (ext. 5-2383). You may make copies of the exemption form for future use. Sales tax exemptions are available for business use only and may never be used for personal expenditures.
Many vendors will not honor RIT's sales tax exemption when you use a personal credit card or pay cash for your purchase. To avoid the unnecessary expense of paying sales tax, please pay for all non-travel related business purchases with a RIT VISA Procurement Card. While RIT's sales tax exempt number is embossed on the procurement card, it may still be necessary for you to present a sales tax exempt form to claim the exemption.
If you do not have a procurement card, please contact Accounting at ext. 5-2375 for more information or obtain an application on the Controller's Office web site.
Business Purchases Made at Wegmans
Wegmans has recommended that each employee who makes business purchases at one of their stores with a procurement card obtain a Wegmans Business Shopper's Club Card. The Business Shopper's Club Card will eliminate the need for you to present a sales tax exempt form each time you make a purchase. If you make business purchases at Wegmans, please contact Tina Karol, Senior Commodity Manager (ext. 5-6803 or e-mail firstname.lastname@example.org), to obtain a Wegmans Business Shopper's Club Card. Tina will process the application and send the card directly to your office.
Purchases Made in States Other than New York
When traveling out of state on RIT business, you may be able to obtain sales and use tax exemptions on expenditures such as hotel accommodations, car rentals and meals. Please refer to the State-by-State Sales Tax Exemption list to determine whether or not you will be entitled to a tax exemption when traveling to a particular state. States on the list currently recognize RIT's tax exempt status as a not-for-profit institution and they have provided us with a Certificate of Exemption. (Note that certain states on the list do not charge sales or use taxes.) RIT was unable to obtain a tax exemption for states noted below the list due to more stringent laws in effect in those states.
When you travel to a state that recognizes RIT's tax exempt status, you will need to provide a copy of that state's exemption form to each billing party. Please call the Controller's Office (ext. 5-2383) to request a copy of the appropriate form before departing on your business trip. You may make copies of the exemption form. To avoid delays in checking out from hotels, or when dropping off your rental car, fax the form to the business at the time you make reservations, or give the form to the hotel clerk when you check in.
Businesses may not honor the tax exemption if you pay cash for your purchase or if you charge your purchase to a personal credit card. Please use your RIT American Express Card or your Citibank Government Travel Card to pay for all business travel and hospitality expenses. If you encounter a business that will not honor the exemption, pay the tax and include a memo to Accounting with your Travel Expense Report when you request reimbursement. This will eliminate delays that may result when your Travel Expense Report is processed.
Taking full advantage of RIT's sales tax exemption is an excellent way to stretch budget dollars and to save departments and RIT a considerable amount in unnecessary expenditures. As a result, Controller's Office staff in the Student Financial Services' Office (Cashiers), Accounts Payable and Accounting have been instructed not to reimburse employees for sales tax payments when the exemption could have been claimed. If your request for a sales tax exemption was not honored, please include a memo of explanation with your request for reimbursement. When a memo of explanation is received, Controller's Office staff will reimburse you for the sales tax and keep the memo on file for audit purposes.
If you have any questions about RIT's sales tax exemption or the use of tax exempt forms, please call Susanne Scheg, Tax/Financial Reporting Analyst at ext. 5-5301 (e-mail: email@example.com).