Northern Kentucky University is recognized under the statutes of the Commonwealth of Kentucky in the Kentucky Revised Statute § 164.290. Under this law, Northern Kentucky University is designated as having state university status. As a state university, Northern Kentucky University qualifies for exemption from federal income tax under 26 U.S.C. § 115(2).
The exemption applies only to sales made directly to units of state government and cannot be claimed by a construction contractor purchasing property to be used in fulfilling a contract with the University. A tax exempt certificate will be supplied to vendors, upon request, to be retained in their records as evidence of non-taxable sales. Every invoice should show that delivery was made to a unit of state government and should bear the unit's exemption number.
The University will make application for tax exempt status in states which do not voluntarily acknowledge our exempt status:
State-by-State Tax Exemption Status (Updated February 2013)
Under no circumstance shall the tax exempt number of the University be used except when an official purchase has been authorized. University policy does not permit the purchase of personal items. The tax exempt number shall not be used for this type of purchase, these types of purchases are a direct violation of the purchasing policy.
Please contact Procurement Services for a copy of the tax exempt form.