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Sales Tax Exemption Policies

Nova Southeastern University is exempt from state sales and use taxation for the purchase of items and/or services used during the normal course of University business. Since the exemption is for University business, the goods and services must be paid for with university funds in order to be granted the exemption by the vendor.

According to Florida statute, "purchases by the exempt organization are only exempt when the Consumer's Certificate of Exemption is presented to the vendor and the payment is made directly by the organization. Purchases made by individuals on behalf of the organization are taxable, even if the individual is reimbursed by the organization." Therefore, in order to be exempt from tax, payment must be made with a University issued check or a purchase order. If a personal credit card or cash is used, the vendor is entitled to charge tax.

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