Illinois State University is generally exempt from Retailer's Occupation Tax (State Sales Tax) since it has been granted a Governmental Exemption under the tax code. The University is also given tax-exempt status by the Federal Internal Revenue Service (IRS). While the University has tax-exempt status, there are activities undertaken by the University which are not exempt from State and/or Federal taxes.
A brief description of State and Federal taxes is given in the Retailer’s Occupation Tax policy and the Unrelated Business Income Tax policy. This discussion does not apply to Payroll taxes. For information on W-2's and W-4's and 1099 tax forms see those specific policies.