Resources: Common Sales Tax Exempt Categories

The following categories of purchased goods or services are generally exempt from sales tax. Click on a category for description and examples:

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category 1 FEDERAL TITLE VESTED

category 2 SERVICES

category 3 LABOR ONLY

category 4 RESALE

category 5 FREIGHT ONLY

category 6 GROCERIES (FOOD PRODUCTS)

category 7 OPTIONAL S/W MAINTENANCE WITH GOODS

category 8 OPTIONAL WARRANTY OR MAINTENANCE

category 9 DOWNLOADED SOFTWARE

category 10 CUSTOM COMPUTER PROGRAMS

category 11 PRESCRIPTIONS

category 12 PATENTS / LICENSES / COPYRIGHT / ROYALTIES / OTHER FEES

category 13 ART FOR PUBLIC DISPLAY

Note:  The "SYSTEM GENERATED TAX EXEMPTION" category used in iProcurement is reserved for Oracle system use only. Please do not select when specifying tax status. This tax exempt category is programatically assigned by the system when a line item meets special non-taxable criteria.

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Disclaimer:  Stanford University does not offer personal tax advice. Nothing on this web site shall be construed as the offering of tax advice. Stanford recommends seeking professional tax counsel whenever necessary.