The tax laws in each state are different, and it can be difficult to understand them all. In general, tangible personal property means a durable good of some type, such as a table, notebook paper, or unprepared food items such as soft drinks in a can. Remember, all purchases must be for University business. Service items include prepared foods, such as meals or deli trays, as well as lodging. In Virginia, the University must pay tax for service items, including lodging tax.
Many states have reciprocal tax exemption agreements with Virginia.
Be sure to ask each time you make a purchase. If a company you are dealing with requires the University to be registered in their state as tax exempt, please contact University Purchasing and we will work through the process for you. All tax exempt purchases must be made with a University check or a University purchase order. Purchases made with cash or personal credit cards are not eligible for tax exempt status. Please call X8891 if you need a tax exemption form when you purchase items or travel on University business.