Chapter 2. Accounting Services
Section 2.8. Accounts Receivable

2.8.2.3. Exempt Transactions

Sale or rental transactions made directly with the following persons, agencies, or organizations are exempt from sales and use taxes:

1. Agricultural producers or industrial processors.

NOTE: Agricultural producing means the commercial production of crops, livestock, poultry, and other products by persons regularly engaged in business as farmers, nurserymen, or agriculturists. Industrial processing means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail or use in manufacturing of a product to be ultimately sold at retail.

2. Those outside of the State of Michigan.



3. The federal government, the state and political subdivisions, and University departments.



4. Qualified nonprofit health, welfare, educational, charitable, and benevolent institutions, religious organizations, and hospitals that have been certified as exempt by the Michigan Department of Treasury, provided that they present their tax exemption certificate number to the University. The Michigan Tech Fund has been certified as a tax-exempt organization. As of the date of this procedure, the Alumni Association is not tax-exempt.



5. The following student organizations:



1. Student Entertainment Board



2. Memorial Union Board



3. Michigan Tech Lode (newspaper)



4. Sound and Lighting Service



5. Undergraduate Student Government



6. Graduate Student Government



7. WMTU Radio




6. Food and lodging provided for students in the Summer Youth Program, Summer Youth Athletic Program, and Women in Engineering Programs. (Meals and lodging provided by University facilities to participants in these programs are tax exempt. Meals and/or lodging provided participants in other conferences/seminars or non-credit courses are taxable.)



7. Revenue splits or commissions from vending activities on which the tax has already been paid.