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Sales and Use Tax
Certain meal and lodging expenses are exempt from Connecticut sales tax provided the following conditions are met:
- The retailer directly charges the University for the meals or lodging;
- The University directly pays the retailer with a University check or a credit card issued in the University’s name; and
- The University is not reimbursed, in whole or in part, by donation or otherwise, for its payment for the meals or lodging by those consuming the meals or lodging.
The University has sales tax exemption certificates (Connecticut Forms CERT-123) on file with many local hotels and restaurants (view list of vendors). Where the above requirements are met, the University should not pay sales tax to the vendors on this list. If you plan to solicit a Connecticut hotel or restaurant not appearing on the current list, please contact the Tax Department three weeks prior to your event. This will allow the University to obtain the related sales tax exemption.
Certain lodging and meal expenses incurred while traveling on University business may be exempt from state sales tax. Currently, the University qualifies for travel related sales tax exemption in the states listed in the chart, below. The University is reviewing the sales tax exemption requirements in additional states and will update the chart as additional exemptions are obtained.
If you plan to incur meals and/or lodging expenses in one of the above-listed states, please contact the University Tax department prior to travel. The Tax department will provide you with any relevant exemption forms with respect to meals and/or lodging expenses, depending on the state.
Note: In order to obtain exemption, the University must make the payment directly to the hotel or restaurant using a Yale Purchasing Card or check. The sales tax exemption will not apply if a traveler makes the payment using a personal credit card.
Sales Tax Exemption States
To obtain a Connecticut sales tax exemption certificate, Form CERT-119, for a purchase other than meals and lodging, contact the Tax Department (203-432-5530). In limited circumstances, the University may purchase items for resale. Contact the Tax department for a resale certificate. CERT-119 should not be used for purchases that are made for resale.
For sales tax exemptions with respect to purchases of property or services (other than meals or lodging) outside the State of Connecticut, contact the University Tax department.
If you have any questions related to Sales and Use Tax, please contact the following individuals or offices:
|Issue||University Department||Individual Contact|
|Sales & use tax reporting||General Accounting||Yale Shared Services
|Form CERT-119; Exempt purchases of most goods and services||Tax Department||Michael Damone, Tax Manager, 203-432-7515|
|Forms CERT-112, CERT-123; Exempt purchases of meals and lodging||Tax Department||Michael Damone, Tax Manager, 203-432-5530|