Sales Tax Information

Drexel University is a non-profit educational institution exempt from sales tax on select property or services. However, the exemption to which we are entitled only applies to the purchase of tangible personal property or services that are either used in an activity which bears a reasonable relationship to the purpose for which we exist (i.e. instruction, research or healthcare) or which is a material or supply used in the routine maintenance or repair of real estate used in an activity which bears a reasonable relationship to the purpose for which we exist. All other purchases made by Drexel University are considered taxable.

Sales Tax Reference Guide

The Sales Tax Reference Guide lists products, services and travel accommodations that are either taxable or exempt when purchased for business use in the following states: District of Columbia, Florida, Maryland, New Jersey, New York, Pennsylvania, Rhode Island and Virginia. This is not an exhaustive list. Please contact the Office of Tax Compliance with questions.

Sales Tax Exemption Forms

You can access sales tax exemption forms in DrexelOne.

  • Log in to DrexelOne.
  • Select the Employee tab.
  • Under Administrative Tools and Resources, select Sales Tax Information.

This list contains all sales tax exemption forms on file for Drexel University, Drexel University Online, LLC and the Academy of Natural Sciences.

Sales Tax Specific to Pennsylvania

Examples: Exempt Purchases

  1. Material or supplies used in routine maintenance or repair of real estate
    • Paint
    • Paint Brushes
    • Light Bulbs
    • Cement for repointing
    • Expendable mops or brushes
    • Floor wax
    • Carpet shampoos
    • Replacement window panes
    • Roofing tar
    • Patch asphalt
  2. Building machinery and equipment
    • Air conditioning equipment
    • Electrical equipment
    • Plumbing equipment
    • Communications equipment (voice, video, data, sound, master clock and noise abatement)
    • Fire equipment
    • Security and detection alarms
    • Control systems (including energy management, traffic, parking lot and building access)
    • Medical systems (including diagnosis, treatment equipment, medical gas, nurse call and doctor paging systems)
    • Laboratory systems
    • Cathodic protection systems
    • Furniture
    • Cabinetry
    • Kitchen equipment
    • Boilers
    • Chillers
    • Air cleaners
    • Humidifiers fans
    • Switchgear
    • Pumps
    • Telephones
    • Speakers
    • Horns
    • Motion detectors
    • Dampers
    • Actuators
    • Grills
    • Registers
    • Traffic signals
    • Sensors
    • Card access devices
    • Guard-rails
    • Medial devices
    • Floor troughs and grates
    • Laundry equipment
  3. Utility services
    • Fuel oil
    • Petroleum products used in connection with exempt activities
    • Steam
    • Gas
    • Electricity
    • Telephone service

Examples: Taxable Purchases

  1. Materials, supplies and equipment used and installed in the construction, reconstruction, remodeling, repair or maintenance of real estate which become a permanent part of the structure
    • Drywall
    • Studs
    • Furnace
    • Bricks or building blocks
    • Light fixtures
    • Wall to wall carpeting
    • Windows
    • Conduit
    • Wire
    • Cable
    • Pipes
    • Fittings
    • Pipe supports and hangars
    • Guardrail posts
    • Valves
    • Underground tanks
    • Receptacle boxes
    • Junction boxes
    • Insulation
    • Ductwork and coverings
  2. Tools and equipment used for routine maintenance
    • Hammers
    • Saws
    • Lawn mowers
    • Snow blowers
    • Floor polishers
    • Small tools (screwdrivers, wrenches, pliers, etc)
    • Corded or cordless drills
    • Shovels, spades
    • Off road vehicles (golf carts & ATVs)

    We are also not exempt from the hotel occupancy tax on charges for occupancy of hotels, motels and similar establishments in Philadelphia and Pennsylvania.

10.29.2018