Amazon Tax Exemption Program


As an agency of the Commonwealth of Virginia, UMW is exempt from paying sales and use taxes for tangible personal property to be consumed by the University. In order to prevent being charged the Virginia sales tax for Amazon purchases, please follow the instructions found in the Amazon Tax Exempt Program (ATEP), which must be completed at an account level.  This is only to be completed on an account for business use, not on a personal account.  Visit the UMW Finance Tax Exempt page for additional tax exempt information, including the Sales Tax Exempt Form.

Third-Party Vendor Tax Awareness

This tax exemption does not apply to all third party vendors who sell on Amazon.  While Amazon will work to credit tax when charged to a tax exempt entity, it is not a guaranteed credit.  If you chose to purchase from a vendor that does not recognize the tax exemption and a credit for tax payment cannot be obtained from Amazon or the seller, then the purchaser will need to pay back the tax amount to the university at the cashier’s office.

Best practice to ensure tax is not charged is to chose items that meet one of the following:

  1. Fulfilled by Amazon is indicated under the In Stock section.
  2. If the item is not fulfilled by Amazon, upon checkout ensure that tax is not being charged.
    • If the vendor is charging tax, back out of the purchase, remove the item from your shopping cart.
    • Choose an item that is either fulfilled by Amazon, or by another vendor who does not charge tax.

This example is Fulfilled by Amazon, so the purchase is tax free, as long as the Amazon Tax Exempt Program is complete.  Verify at checkout.


This is an example where the purchasing needs to stop, the item removed and another vendor selected.  If this tax were $0, then it would be ok to proceed.