Vanderbilt University Medical Center Finance

Sales and Use Tax

All retail sales of tangible personal property are subject to state and local sales tax, unless specifically exempted by statute. Most purchases made by Vanderbilt University Medical Center are exempt from sales and use tax. For the transaction to be exempt, the property must be for use within the confines of our exempt purposes. VUMC Tax is responsible for reporting and remitting all sales and use tax to the State of Tennessee on a monthly basis.

Sales Tax Exemption Documentation

For purchases by Vanderbilt shipped to Tennessee, we may be asked to provide proof of Vanderbilt’s Tennessee sales tax exempt status. The most recent Tax Exempt Certificate from the Tennessee Department of Revenue can be downloaded here.

For purchases by Vanderbilt shipped to other states, Vanderbilt has been approved for exemption from sales tax in a number of other states. If you have questions about Vanderbilt purchases in states other than Tennessee, please contact a VUMC Tax team member.

In some instances, a vendor will request that we complete an exemption form unique to that retailer. If you need any assistance with one of these forms, please contact a VUMC Tax team member.

T-shirt/Promotional Items Purchased by Departments

Purchases made by individuals using their personal funds for which they expect to receive reimbursement are discouraged. If an employee purchases an item with individual funds, although it is for Vanderbilt use, sales tax must be paid. When the employee is reimbursed for this expense, the University indirectly pays the sales tax associated with the transaction. This increases the cost to Vanderbilt by 9.25%.

Effective April 1, 2016, Vanderbilt University Medical Center departments must order all promotional apparel and awards from approved vendor through Vanderbilt’s Trademark Licensing office. Trademark Licensing oversees and ensures that Vanderbilt’s brand identity is properly represented on all goods and services.

Traditionally, Vanderbilt has allowed the use of P-cards when ordering promotional products, uniforms and apparel. However, beginning April 1, 2016, a valid purchase order will be required on all orders. Suppliers will be prohibited from accepting any order or payments placed through a P-card, personal credit card or check request unless the purchase was authorized in advance by the Trademark Licensing office. For more information about the purchase order process, please contact Procurement Services at purchasequestion@vanderbilt.edu.

Please visit the Trademark Licensing office for information on how to place orders.

Abby Palmer, Associate Director (615) 875-9521

J.T. Cure, Accounting Manager (615) 936-6107

Jennifer Neal, Senior Accounting Manager (615) 875-8829

Kelsey May, Senior Accountant (615) 936-6949