MSU Controller's Office
Financial and Cost Analysis
Tax Information
This is intended to serve as a reference for primary tax issues.
Issues not clearly determinable will require further review by the
Office of Financial and Cost Analysis and the University’s outside tax counsel.
- Unrelated Business Income Tax (UBIT)
- Form W9 - Request for Taxpayer Identification Number & Certification
- Sales Tax Exemption - Other States
- Form 990 - MSU is not required to file Form 990 pursuant to Section 1.6033-2(g)(1)(v) of the Internal Revenue Service Regulations by virtue of being a “state institution, the income of which is excluded from gross income under IRS code section 115.”
Additional Contacts:
- Public Disclosure of Tax Forms (Form 5227 or 990-T) – Contact Beth Powers
epowers@ctlr.msu.edu or phone: 355-5029, ext. 6.
- Michigan Sales Tax – Contact the Controller’s Office at phone: 355-5020.
- Student Related Issues – Contact Fees, Sponsored Aid & Fellowships at
student.accounts@ctlr.msu.edu or phone: (517) 355-5050.
- Employee vs. Independent Contractor – Contact Voucher Processing at
deppong@ctlr.msu.edu or phone: 353-4882.
- For more info – Contact the Financial Analysis Tax Analyst at
epowers@ctlr.msu.edu or phone: 355-5029, ext. 6.