Site Content

Travel



Overview

Whenever possible, faculty and staff should utilize the University credit card for their business travel.  If business travel expenses must be paid by cash or personal credit card, a reimbursement request should be submitted on a Travel and Entertainment Voucher.  Documentation to support the business expenditures must be submitted in a timely manner with the necessary approvals.

Advances can only be requested when the expected expenses cannot be prepaid or paid by University credit card.  Advances must be cleared when travel is completed with the the appropriate documentation and any remaining funds must be deposited back to the Advance account.

For more information on the different methods of payment of your travel related expenses, please visit the “How To” and “Tools” tabs under this section.  Any forms related to travel can be found under the “Forms” tab.

Tools

Providing a WFU Tax Exemption Certificate

How and When to Provide A Wake Forest University Tax Exemption Certificate

When travelling on Wake Forest business, some states will allow for a sales and use tax exemption for certain purchases. Generally the purchases must be used for the benefit of Wake Forest and must be paid directly by Wake Forest.

We currently have sales and use tax exemptions in the following states:

Connecticut

The renting of hotel rooms and the purchase of meals are exempt from Connecticut sales tax provided these three conditions are met:

  1. The University is billed directly by the vendor for the hotel or meals;
  2. The University pays the vendor with a check or a credit card in the University’s name;
  3. The University is not reimbursed in any manner for the cost of the meals or hotel.

Form CERT-112 must be completed by an officer of the University and submitted to the Department of Revenue Services, State of Connecticut, Taxpayer Service Division, 25 Sigourney Street, Hartford, CT 06106-5032 at least 3 weeks prior to the event. You must provide the approved Form CERT-112 and a copy of the University’s IRS Determination Letter to the vendor at the time of purchase and keep a copy for your records.

To purchase tangible personal property (or in some cases food) for exempt purpose use you must present Form CERT-119 and a copy of the University’s IRS Determination Letter at the time of purchase. The items purchased (including food) can be resold at a social event or fundraising event and not be subject to sales tax. It is important to note that only five (5) one (1) day events may be held by the University in a calendar year.

Credit cards used exclusively for the University’s tax exempt purpose may be used to make payments. If an individual pays with their personal card to be reimbursed by the University, the transaction will not be exempt from the sales and use tax.

Florida

Purchases must be paid for directly by the University either by using the P-Card or through Accounts Payable. If an individual pays with their personal card to be reimbursed by the University, the transaction will not be exempt from the sales and use tax. The exemption certificate must be presented at the time of purchase and the goods or services purchased must be used in furtherance of Wake’s tax exempt purpose.

Indiana

The rental of meeting rooms to Wake Forest University is exempt from the state lodging and room rental tax, if the room is used to further the purpose of Wake Forest. The room charges must be billed directly to Wake Forest University. However the rental of hotel/motel rooms is not exempt from the tax.  A Form ST-105 or Streamlined Form F0003 must be submitted to the vendor at the time of the qualified purchase.

Michigan

Wake Forest University is exempt from the state sales and use tax on purchases made in furtherance of Wake Forest’s tax exempt purpose. Employees must present a copy of the Certificate of Exemption and a copy of the IRS Determination Letter at the time of the purchase.  Purchases must be paid for directly by the University either by using the P-Card or through Accounts Payable. If an individual pays with their personal card to be reimbursed by the University, the transaction will not be exempt from the sales and use tax. Employees of the University will not be charged tax on hotel stays as long as the payment is made on the University P-Card or paid through Accounts Payable.

New York

New York does not currently accept the Streamlined Form F0003. Wake Forest University is exempt from the state sales tax on purchases made in furtherance of Wake Forest’s tax exempt purposes. Employees of the University will not be charged tax on hotel stays as long as the payment is made on the University P-Card or paid through Accounts Payable. Separate taxes on other services provided in conjunction with the hotel stay, such as room service or snacks provided by the hotel are taxable.

Tennessee

Wake Forest University is exempt from the state sales on purchases made in furtherance of Wake Forest’s tax exempt purposes. Employees of the University will not be charged tax on hotel stays as long as the payment is made on the University P-Card or paid through Accounts Payable. Separate taxes on other services provided in conjunction with the hotel stay, such as room service or snacks provided by the hotel are taxable. A copy of the Certificate of Exemption must be presented at the time of purchase.

Texas

Purchases must be paid for directly by the University either by using the P-Card or through Accounts Payable. If an individual pays with their personal card to be reimbursed by the University, the transaction will not be exempt from the sales and use tax. The exemption certificate must be presented at the time of purchase; and the goods or services purchased must be used in furtherance of Wake’s tax exempt purposes. A copy of the Certificate of Exemption must be presented at the time of purchase. Texas also accepts the Uniform Sales & Use Tax Certificate—Multijurisdiction (Revised December 9, 2011). Texas has not yet passed legislation to accept the Streamlined Form F0003.

Virginia

Purchases must be paid for directly by the University either by using the P-Card or through Accounts Payable. If an individual pays with their personal card to be reimbursed by the University, the transaction will not be exempt from the sales and use tax. A copy of the Certificate of Exemption must be presented at the time of purchase. The goods or services purchased must be used in furtherance of Wake’s tax exempt purpose. The Certificate of Exemption can not be used for the purchase of personal items. The exemption does not apply to meals or lodging.

Please contact the Procurement Office for copies of the Certificates of Exemption when needed.


Travel-related Resources

Whenever possible, faculty and staff should utilize the University credit card (P-Card) for their business travel. If business travel expenses must be paid by cash or personal credit card, a reimbursement request should be submitted on a Travel and Entertainment Voucher. Documentation to support the business expenditures must be submitted in a timely manner, complete with all the necessary approvals.

Advances can only be requested when the expected expenses cannot be prepaid or paid by University credit card. Advances must be cleared when travel is completed by submitting the appropriate documentation. Any remaining funds must be deposited back to the Advance account.

For more information on the different methods of payment of your travel related expenses, please visit the “How to” and “Tools” tabs under this section. Any forms related to travel can be found under the “Forms” tab.


Travel discounts and booking information

The University has partnered with a number of lodging and car rental providers for discounts. For air travel, the University has partnered with Aladdin Travel & Meeting Planners. See the links below for details:


Authorized Approval Levels

Authorization and Approval Levels


Travel Tools

Foreign Exchange Rates
Foreign Per Diem Rates
Mileage reimbursement rate
Tips & Gratuities
Google Maps
KAYAK
Mapquest