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Pennsylvania Sales Tax Information
The University of Pennsylvania is exempt from Pennsylvania sales tax for most purchases
directly related to the education and research mission of the University. Purchases not
directly related to the mission are subject to Pennsylvania sales tax.
Any business related purchase not paid by a University check or a University Purchasing Card
is subject to Pennsylvania sales tax.
While certain University purchases are taxable, it is the obligation of the supplier to
collect Pennsylvania sales tax. If a supplier requests the University's Pennsylvania sales
tax number for an official University purchase, faculty, staff, and authorized students are
to provide the following information to the supplier.
University of Pennsylvania
Pennsylvania Sales Tax Number 75-532-357
The University is obligated to provide a formal Tax Exemption Certificate if requested by a
supplier for an official University purchase. Requests to submit a tax exemption certificate
to a supplier must be directed to Purchasing Services. Upon receipt of the request, an
official University of Pennsylvania Tax Exemption Certificate, signed by the Executive Director
of Purchasing Services, will be sent directly to the supplier. Copies of the tax exemption
certificate WILL NOT be sent back to the requestor.
Listed below are examples for which the University is obligated to pay Pennsylvania sales tax:
- Retirement or miscellaneous gifts, flowers, and awards.
- Purchases of materials, supplies, and equipment used and installed in the construction,
reconstruction, remodeling, repair and maintenance of real estate as to become a permanent
part thereof. (materials and supplies used for routine maintenance and repair of real
estate are exempt from sales tax)
- Purchases of equipment used but not installed in the construction, reconstruction,
remodeling, repair and maintenance of real estate
- Occupancy tax at hotels, motels, and similar establishments.
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