Tax Services

General MSU Tax Information

• Form W9 - Request for Taxpayer Identification Number & Certification.
• Federal Exemption Letter for Michigan State University
• Michigan Sales and Use Tax Exempt Status Certificate
• Sales Tax Exemption - Other States
• Form 8300 - Cash reporting for transactions of $10,000 or more.
• Form 990 - MSU is not required to file Form 990 pursuant to Section 1.6033-2(g)(1)(v) of the Internal Revenue Service Regulations by virtue of being a “state institution, the income of which is excluded from gross income under IRS code section 115.”

---

Tax Topics

• Employee Fringe Benefits
• Raffles
• Sales Tax
• Unrelated Business Income Tax (UBIT)

Looking for a tax form?

• List of Tax Forms Issued by MSU and Department Contact
• Common MSU Forms Requested by Departments
• Michigan Raffle License Application

Office of Tax Services

The Office of Tax Services supports University departments with their business tax needs. In accordance with IRS regulations, the University Office of Tax Services does not provide personal tax advice. It is recommended that you contact a personal tax advisor or the IRS for specific information or advice.

General Contact Information - taxreporting@ctlr.msu.edu or 517-355-0010

• Staff Contact Information