Dear Business Associate:

Ferris State University as a state agency and an educational institution is tax exempt. The only items that are subject to sales tax are resale items. Other items, which are for educational purposes are not taxable. The following is a list of pertinent numbers regarding this matter:

Our Tax Free Registry #	38-73-0152-F
Our Sales Tax License #	38-600-5159
Our Federal Employment Identification #	38-600-5159

We have also attached a copy of the Michigan Department of Treasury Sales and Use Taxes certificate. Thank you for doing business with Ferris State University.

Sincerely,

Lisa Besemer