Tax Exemption Information

As a governmental entity, Central Michigan University is exempt from Michigan sales tax and holds tax-exempt status in several other states for many business-related purchases, including supplies and lodging. Tax exemption generally does not apply to prepared food, meals, or most services. University employees are expected to make every reasonable effort to avoid incurring sales tax when making purchases on behalf of the institution.

This guidance is not all-inclusive, and certain purchases may require additional review. Sales tax is an unallowable expense on grants and sponsored projects and should not be charged to those funding sources when a tax exemption is available.

Below, please find tax exemption documents, as well as the states where CMU is and is not exempt from sales/excise taxes.

Tax exemption documents

State-by-state exemption status