UNIVERSITY OF PITTSBURGH POLICY 05-02-11

CATEGORY:              FINANCIAL AFFAIRS
SECTION:                  Purchasing
SUBJECT:                 Taxes/Import Duty, Custom Regulations, and Exemptions
EFFECTIVE DATE:   March 12, 2003 Revised
PAGE(S):                   1

I.    SCOPE

      This policy establishes the University's exemption from Pennsylvania State tax on certain

      sales transactions and the assessment of taxes on imported items purchased by the

      University.

II.   POLICY

      State Tax

      The University is permitted to make tax free purchases of tangible personal transactions,

      property, or services used in conjunction with its related activities.  There are, however,

      certain instances where this exemption does not apply (e.g., resale items).

      The Purchasing Department establishes the tax status on purchase orders, and provides

      suppliers with appropriate tax exemption certificates or other evidence of the tax exemption.

      Import Duty, Custom Regulations, and Exemptions

      The Purchasing Department retains the services of a professional customs agency to

      handle procedures involved in the import of University purchased material.

      Questions regarding import duty, customs regulations, and exemptions should be directed

      to the Purchasing Department.