Tax Exemption Policy
This is a statement of Seton Hall University policy on tax exemption. It is applicable to all University employees. Its purpose is the following:
To furnish guidelines and to assist in fulfilling the requirements of both the University and state governments regarding the request of sales and use tax exemption certificates from the Procurement Department when conducting business with University vendors.
As a nonprofit institution of higher education, Seton Hall University has been granted sales and use tax exemption status by the State of New Jersey as well as certain other states. The University conveys this information to vendors by means of a tax exemption certificate. This certificate indicates Seton Hall's tax exemption number as registered by the State of New Jersey, or other appropriate states.
When originating departments need this information provided for vendors, the Procurement Department should be emailed with as much advance notice as possible to provide the appropriate certificate. The request should include confirmation that Seton Hall is paying the vendor directly because a tax exemption certificate can only be issued to a vendor when Seton Hall University is paying for the purchase. An employee doing business on behalf of the University cannot obtain a tax exemption certificate if the employee pays a bill out of pocket to be reimbursed by the University later. This would violate state law and result in the particular state taking the exemption privilege away from Seton Hall. The request should also include the name of the vendor, the vendor address, what is being purchased.
The University has sales and use tax exemption in the following states:
- New Jersey
- New York
- Rhode Island
The community will be notified if/when any new state has been added to the list.
This policy was approved by the University Board of Regents on December 16, 2004.
December 16, 2004