News & Announcements

New TN Sales Tax Exemption Certificate  (7/1/11)

 

The Tennessee Department of Revenue has completed a periodic review of all registered non-profit organizations eligible to purchase tangible personal property and taxable services tax-free.  Non-profit entities eligible to make tax-free purchases have been issued a new exemption certificate with an effective date of July 1, 2011.

 

University as Purchaser

To make University purchases of tangible personal property and taxable services free of Tennessee state sales tax, the new exemption certificate can be found at the following addresses:

 

http://treasurer.tennessee.edu/forms/ - click S – Sales Tax Exemption Certificate

http://controller.tennessee.edu/ - click Tax Section

https://my.tennessee.edu/portal/page?_pageid=34,140536&_dad=portal&_schema=PORTAL&p_policy=FI0410 – click Forms

 

In order to access the certificate, you will now be required to sign on using your university NetID and password.

 

University as Seller

Effective July 1, 2011, University departments making sales of tangible personal property and taxable services must ensure that all non-profit exempt purchasers furnish a copy of their new exemption certificate in order for sales tax to be exempted. Departments should retain these certificates at least three years for audit purposes.

 

Out-of-state organizations that have received tax-exempt status from the Internal Revenue Service under a Section 501(c)(3) exemption are no longer being registered for issuance of a tax-exempt certificate for purchases of tangible personal property or taxable services within Tennessee.  Under T.C.A. 67-6-322(18)(e), these organizations need only present a copy of their 501(c)(3) exemption to purchase goods and services tax-free.  In-state 501(c)(3) organizations must present a Tennessee non-profit exemption certificate when making purchases.

 

Please note:  Exemption certificates with an effective date prior to July 1, 2011 are no longer acceptable as documentation of tax-exempt purchases.

 

 

FedEx Tip Sheet

 

There are some items you should be aware of when shipping with Federal Express.  more

 

 Travel Reimbursement Rates Effective 10/1/09

 

The travel reimbursement schedule for the Continental US (CONUS) was updated by the federal government effective October 1, 2009. Note that the meal per diem for any cities/counties not explicitly listed (in-state and out-of-state) has increased to $46.00/day.  more

 

UT Board of Trustees Policy Statement on Travel

 

The Board of Trustees Policy Statement on Travel has been revised, with an effective date of October 9, 2009.  more

 

Travel Reimbursement Rates Effective July 1, 2009

 

The travel reimbursement schedule has been revised to reflect a decrease in the  mileage rate allowance from $.54 to $.51 for use of a personal automobile.  The new rate is effective for travel on or after July 1, 2009.  more