UNIVERSITY OF PITTSBURGH POLICY 05-02-11
CATEGORY: FINANCIAL AFFAIRS
SUBJECT: Taxes/Import Duty, Custom Regulations, and Exemptions
EFFECTIVE DATE: March 12, 2003 Revised
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
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.