Pol-Kentucky Sales and Use Tax Exemption on Purchases
policy kentucky sales use tax exemption purchases modified Tue Feb 21 2023 11:18:07 GMT-0500 (Eastern Standard Time)
University of Louisville
Kentucky Sales and Use Tax Exemption on Purchases
PUR – 26.00
This policy applies to University Administrators, Faculty, and Staff.
REASON FOR POLICY
Universities are exempt from tax on purchases which are used within the educational function of the institutions.
The Kentucky Sales and Use Tax exemption applies to sales made directly to the University. The Sales and Use tax exemption does not apply to purchases of tangible personal property or services made for use solely in the University function.
Vice President for Finance and Chief Financial Officer
RESPONSIBLE UNIVERSITY DEPARTMENT/DIVISION
Sally Molsberger – Chief Procurement Officer
Procurement Services, Service Complex, University of Louisville
Louisville, KY 40292
Original Date: Unknown
Revision Date(s): February 17, 2023
Reviewed Date(s): February 14, 2020; January 3, 2023
The University Policy and Procedure Library is updated regularly. In order to ensure a printed copy of this document is current, please access it online at http://louisville.edu/policies.