Texas Sales and Use Tax Exemption Certification
The University of Texas at Austin is a state agency, and as such, is exempt from paying Texas sales taxes. When an employee of The University of Texas at Austin makes a purchase for official university business, state sales tax should not be paid. If a vendor requests proof of exemption from sales tax, the department should complete the Texas Sales and Use Tax Exemption Certification to present to the vendor at the time of purchase. (Note the Exemption Certification is on page 2 of the link—page 1 is for resale and is not used by UT.)
The Texas Sales and Use Tax Exemption Certification form is available from the Texas Comptroller of Public Accounts. This form should only be used for official University business. The Exemption Certification form is completed and signed at the department level.
Use the following information when completing the form:
- Name of purchaser, firm or agency: The University of Texas at Austin
- Address: Department’s address
- Phone: Department’s phone number
- Enter the vendor’s information and type of merchandise/service in Seller section of the form
- Enter “State Agency” for the “Purchaser claims this exemption for the following reason” section of the form
- The “Purchaser” signature must be either the purchaser or a designated signer assigned by the department
Once complete, print the form and present it to the vendor at the time of purchase.
Further details on the Texas Sales and Use Tax Exemption Certificate may be found in the Texas Tax Code Sec. 151.155.
Questions regarding the use of this form should be directed to Tax Services.
Please see the Purchasing Office website for information specific to Amazon.com purchases and their exemption from sales tax.
Federal Tax Exempt Status
On occasion, a vendor or sponsor may ask for a copy of the University’s IRS determination letter to confirm the 501(c)(3) status for The University of Texas at Austin. Because the University is not covered by the IRS 501(c)(3) exemption requirements, we will instead provide a copy of our Statement of Federal Exempt Status when we receive this request. This letter explains that The University of Texas at Austin is a branch of the State of Texas, and as such, is exempt from federal income taxation and federal excise taxation under the constitutional doctrine of intergovernmental tax immunity.
If a copy of the University’s Statement of Federal Exempt Status (or further support about UT’s Federal Exempt Status) is needed, please contact Tax Services.