As a state institution, the University is exempt from paying Tennessee
sales tax.  Vendors should be advised of the University's tax exempt status
and asked to omit sales tax charges from all purchases billed to the
University and/or purchases made with the departmental procurement card.  A
sales and service tax exemption certificate should be given to vendors when
such purchases are made.  These certificates are available from the campus
Purchasing/Business Services area or may be duplicated from a sample in
Appendix A.

When petty cash purchases are made with cash, vendors may add sales tax to
the purchase price.  This tax can be included when requesting reimbursement
for expenditures.  Many vendors will also accept the tax exempt certificate
when using cash.

(UT Fiscal Policy 030 #11)

If you have any questions, please contact the Disbursements office at 4536.

Vanasia C. Parks
Assistant Vice Chancellor for Business Activities