Finance Division

Tax Issues

Federal

  • Federal Excise Tax
  • Federal Tax Exemption Determination Letter
  • Non Resident Aliens — Taxation of Payments
  • W-9 Form (fillable)
  • Tax Identification Number
    • Clemson University is an agency of the State of South Carolina
      Federal Tax Identification Number: 57-6000254
  • Unrelated Business Income Tax
    • Annual Filing: Clemson University annually files an Unrelated Business Income Tax Return (Form 990-T) based on its fiscal year ending June 30. The Comptroller’s Office is responsible for reviewing the University activities and accounts and consults with staff to identify activities that may meet the Internal Revenue Service criteria as unrelated business income. The Comptroller’s Office files the Unrelated Business Income Tax Return for Clemson University.
    • Revenue Review: The Comptroller’s Office reviews revenue sources for their potential to be unrelated business income (UBI). The revenue sources that were reported on the 990-T in the previous year are assessed to help ensure that they should continue to be reported as UBI. Other ways in which UBI is determined is through being aware of activities occurring on campus by reading Inside Clemson and other local announcements or advertisements (radio, newspaper, bill boards, etc.)

State

  • Research and Development Tax
    Equipment used directly and substantially for research and development purposes may be exempt from sales and use tax. A Research and Development Sales/Use Tax Exemption Form must be completed and retained with the supporting documentation to support the exemption. When a purchase requisition is entered in Buyways the Research and Development block must be checked to receive the tax exemption.
  • Sales Tax Exemptions
  • Sales and Use Tax

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