Tax Compliance is responsible for preparing federal and state tax returns for the University and reviewing payments (i.e. scholarships, service contracts) to Foreign Nationals to determine if a tax treaty applies or if federal or state tax should be withheld.
Contact Information:
Cope Administration Building Room 106 | 615-904-8328 | Tax@mtsu.edu
To request a Sales and Use Tax Exemption please use the link given below. This form will request that the Middle Tennessee State University’s Tennessee exemption certificate be emailed to a vendor/supplier for and MTSU business purpose. If the vendor requires a physical copy at the time of purchase or to upload into a system, please contact Accounting Services for assistance.
Exemptions are available for Florida, Kentucky, Tennessee, and Texas
Contact Accounts Payable for information.
Per the Internal Revenue Service (IRS), a fringe benefit is “a form of pay for the performance of services.” Any fringe benefit an employer provides is taxable and must be included in the recipient’s pay unless the law specifically excludes it. Employers typically provide fringe benefits as “in kind,” meaning that they are typically paid in a medium other than cash. Under nearly all circumstances, a payment in cash will be taxable wages to the employee. Fringe benefits may include the use of automobiles or cell phones, tickets, moving expenses, or a variety of other benefits. The taxability of a fringe benefit will depend on whether it falls within an exception and meets the requirements for excludability.
