PROCEDURE NO 9.063
ISSUED: MARCH 1, 2017
Subject: Amazon.com Sales Tax Exemption Process
Purpose: Procedure outlining how to obtain sales tax refunds for University business purchases transacted on Amazon.com.
As of February 1, 2015, Amazon began collecting sales tax in Illinois. As a non-profit organization, the University is exempt from sales tax. The University does not have a main account with Amazon that covers all University purchases. Therefore, all University purchasers must contact Amazon directly to initiate a sales tax refund on any University business purchase transacted.
1) Once your order has shipped, Amazon will send a shipping confirmation via email. Forward the email to firstname.lastname@example.org and attach a copy of the University’s current sales tax exemption letter from the Illinois Department of Revenue which can be found on the Financial Services’ website. In the body of the email, indicate that the University of Chicago is exempt from sales tax and that the purchase will be used for University business purposes.
2) Once received, Amazon will process a full credit for the sales tax and a refund will be applied to the original method of payment utilized for the order.
3) Using the University’s tax exemption for personal use is prohibited and may cause the University to lose its exemption status. Additionally, any individual misusing the University’s tax exemption for personal purchases may face criminal penalties.