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Tax Exemption

The University of Massachusetts Lowell is exempt from paying Massachusetts state sales tax. The tax-exempt number is printed on the front of each ProCard for your convenieance. This number must be given to all vendors by the cardholder at the time of the transaction to exempt payment of state sales tax. It is the cardholder's responsibility as an agent of the university to ensure proper use of the university's tax-exempt number.
If sales tax is billed incorrectly to the cardholder's account, it is the responsibility of the cardholder to contact the vendor for tax reimbursement.
If a vendor requires a Certificate of Exemption (ST-2) or a Sales Tax Exempt Purchaser Certificate (ST-5), it is the responsibility of the cardholder to provide the vendor with a copy of the required tax exemption certificate(s).  On a state-by-state basis, the university is also exempt from other state sales taxes across the United States. For additional information on tax exemption, please visit the UMass President's Office website