As a public university in the state of Ohio, Ohio University is exempt from most types of taxation. The University is exempt from both sales tax and lodging tax within Ohio. Once travel occurs outside the state of Ohio, however, each state is different and each state will have different requirements for exemption.
Sales and Lodging Tax
When traveling, always check this page before you leave to find out if Ohio University is exempt from sales tax at your destination and if any paperwork is needed to claim the tax exemption. Please note that lodging tax is not the same as sales tax, and in many cases outside of the state of Ohio, University travelers may very well be required to pay lodging taxes for hotel rooms or other lodging accommodations. If the exemption certificate provided for that state, as it exists on the tax exempt purchases page , is refused by a hotel or lodging facility outside the state of Ohio, the University will be required to pay the applicable taxes.
Airfare Tax
The U.S. Government imposes user charges to be collected from air passengers for the purpose of the expansion and improvement of the U.S. airport and airway system. The only exceptions to paying these “user charges” is under certain diplomatic exemption status. As a public university, Ohio University does not meet the eligibility requirements to be exempted from these charges.
There are a number of user charges (or as some call them airfare taxes) that the university pays on each airline ticket booked. While this is not an exhaustive list, and is subject to change by the U.S. Government with no notice, here are some current examples of what you may see as additional costs for an airline ticket:
| Name | Amount** |
|---|---|
| U.S. Excise Fee (aka U.S. Domestic Transportation Tax; U.S. Ticket Tax) | 7.5% of Fare |
| Travel Facilities Tax | $8.70 |
| U.S. Federal Segment Fee | $4.00 |
| Passenger Facility Charge (PFC) | up to $4.50 per flight segment |
| U.S. International Transportation (Arrival/Departure) Tax | $17.50 |
| September 11th Security Fee (aka U.S. Passenger Civil Aviation Security Fee) | $5.60 per deplanement |
** These fees were as of September 2014 and are subject to change by the U.S. Government with no notice
For further information related to airfare user charges please refer to the U.S. Department of State, Airline Tax Exemption webpage.
When you see these charges on your receipts when booking through the University travel management company, CBT, it is because Ohio University has chosen to display these federally imposed user charges for transparency of fees included in the cost of airfare. In some cases, you will not see the breakdown of these other federal user charges because other booking websites may choose not to display this information to the end user in the same manner.
References:
For tax exemption questions contact Robert Payne, Tax Manager, payner1@ohio.edu .
Travel related references and resources can be found at www.ohio.edu/travel .