Oregon State University

506: Tax Exempt Status

Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 01/01/2003
Revised: 08/9/2014

 

Oregon State University (OSU) exists pursuant to state law and is governed by the Oregon State University Board of Trustees. 

OSU, as a state institution, generally is not subject to taxation under the Internal Revenue Code of 1986, as amended (Code). OSU is not exempt from tax under Code § 501(c)(3). Rather, its tax exemption flows from Code § 115 and the rule that federal tax provisions do not apply to integral units of state government, unless the Code expressly makes the provisions applicable to state governments.

Please note that this policy does not address sales tax. Sales Tax exemption varies by state. It is always a good idea to attempt to negotiate a waiver of the sales tax on orders placed to out of state vendors. Be aware that depending on the state’s non-resident sales tax policy, OSU may be required to pay sales tax. You may contact Procurement and Contracts for assistance with sales tax charges over $250 per transaction; however, there is no guarantee the sales tax can be waived.

Reference: OSU’s Tax Exempt Status Letter

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