Tax Office

The Tax Office is part of Finance and operates on behalf of the College of William & Mary (hereafter "W&M") and the Virginia Institute of Marine Science (hereafter "VIMS"). 

MISSION
Our primary mission is to ensure compliance with various tax laws and regulations promulgated by the United State federal government, the Commonwealth of Virginia and any local government jurisdictions and develop (and enforce) appropriate policies and procedures in order to meet compliance requirements and protect the tax-exempt status of W&M and VIMS.

DISCLAIMER
The tax services offered by the Tax Office are informational and procedural in nature.  We cannot provide individual income tax advice or consulting to students or employees and will not advise on any personal income tax requirements or issues. Use of any information from this site or any other website referred to is for general information only and does not represent personal tax advice either expressed or implied. You are encouraged to seek professional tax advice for personal income tax questions and assistance.

Any questions NOT addressed by this website may be directed to [[clfellows, Cindi L. Fellows]] via email or phone (757) 221-2497

FREQUENTLY REQUESTED INFORMATION:
  • Federal Tax ID (EIN):  
    • W&M:  54-6001718
    • VIMS:  54-6001802
  • Federal Tax Status:
    • Niether W&M nor VIMS is a 501(c)3 organization. They are classified as exempt organizations due to our relationship with the Commonwealth of Virginia as a State Agency. Therefore, W&M nor VIMS has an IRS determination letter as requested by many granting agency. However, if a granting agency can only give to a 501(c)3 organization, the Gift Accounting Office of Univeristy Advancement can provide information about foundations that support the mission of The College.  Contact [[bjdent, Brenda Dendon]] for further information.
  • Request for Taxpayer Identification Number and Certification (Form W-9):
    • If your department is receiving payments, then you may be asked by the vendor for a completed W-9 Form.  If such occurs, send your request to [[clfellows, Cindi L. Fellows]], who will provide the vendor with the most current W-9 Form in a timely manner.
  • Sales and Use Tax Certificate of Exemption (Form ST-12):
    • As a public institution of the Commonwealth of Virginia, W&M and VIMS qualifies for the Virginia retail sales and use tax exemption on purchases of tangible property for use or consumption by W&M or VIMS. This exemption only applies if W&M or VIMS pays the vendor directly.  Employees using personal funds will not qualify for the exemption. 
    • Effective April 22, 2016, the Commonwealth of Virginia now allows W&M and VIMS a sales and use tax exemption on purchases of prepared foods, catering and related services provided in connection with the sale of food.  In order to qualify for an exemption the purchases must meet certain criteria as outlined in Financial Operations' Sales & Use Tax Update.
    • All tax questions and requests for certificates of tax exemption must be sent to the ARMICS & Tax Compliance Officer, Cindi L. Fellows.  Please include the vendor name and address with your request.  Commonly used certificates of tax exemption are available in Box and may be found by clicking on the link below.  Before requesting a tax exempt form, please be sure to check Box to see if a form is already available online.

    • Orders placed with Catering (Sodexo) must be reviewed to determine exempt qualification.  Please complete the following Tribe Response form to request a tax exempt certificate for your event.

    • Further information on tax exemptions in the Commonwealth of Virginia and in other states can be found under the Sales and Use Tax Exemptions section.