Tax and Revenue Services
The Office of Tax and Revenue Services works collaboratively with all departments to reduce ETSU’s tax burden, ensure compliance with tax laws and regulations, and monitor for proper revenue recognition. Our office also creates and administers policies and procedures for tax law compliance and the protection of the university’s tax exempt status. Specific university tax issues are also handled in cooperation with several other ETSU departments: Auxiliaries Nonresident Alien Tax Compliance, Budget, Bursar, Financial Information Systems, Financial Services/Comptroller, Foundation Accounting, Human Resources, and Procurement & Contract Services.
Primary Areas of Responsibility
- Administers revenue generating protocols, including tax compliance regarding the education tax credit with respect to IRS Form 1098-T.
- Auxiliaries: Supervises the assessment of financial needs for all auxiliaries services.
Nonresident Alien Tax: Supervises the process of assisting all foreign students, employees, and guests in determining tax status, via the GLACIER system.
UBIT: Oversees IRS compliance with regard to the reporting of unrelated business income tax (UBIT).
Wage & Compensation Tax
- Employees: In coordination with the Office of Payroll, verification of compliance for all employment taxes and forms.
Contractors & Suppliers: In coordination with Contract Services, independent contractor classification verification, per IRS requirements.
- Taxpayer Identification Number and Certification W-9: IRS Form W-9 is used to certify the taxpayer identification number (TIN) or Federal Employer Identification Number (FEIN), type of taxpayer, and tax status. To request a completed W-9 for a supplier, please email firstname.lastname@example.org. The request must include the supplier's name & address.
Taxable Fringe Benefits: The Fair Market Value of all apparel and complimentary tickets provided to employees by ETSU or ETSU Foundation should be reported by each department and included in gross income for payroll tax purposes. Further information about taxable fringe benefits can be found on these links for apparel and complimentary tickets.
Processing Payments: Follow this Flowchart and this Guide to determine the correct method for processing student payments.
Sales & Use Tax Exemption
The Tennessee Department of Revenue issued East Tennessee State University an exemption certificate, in accordance with Tenn. Code Ann. § 67-6-322, as an educational, religious, historical, or charitable non-profit organization/institution.
ETSU has authority to purchase goods & services, exempt from sales & use tax; which it will use, consume, or give away.
ETSU's authorization for exemption is limited to sales made directly to the university.
ETSU's authorization for exemption is limited to sales made directly to the university.ETSU's authorization for exemption does not extend to sales tax that the university must collect or pay on its regular sales of goods or taxable services.
ETSU's exemption certificate may not be used for sales made to individuals paying via personal checks or personal debit/credit cards, even if the individual will be reimbursed for the purchase as a representative of the university.
Please email email@example.com to request a Certificate of Exemption for a supplier.
The request must include the following information:
- Name of the employee requesting the exemption
- Department responsible for the exemption
- Financial index that will be used for the purchase
- Supplier's name & address
- Purpose/justification of purchase
The Office of Tax & Revenue Services does not provide personal income tax advice to students or employees.