What Are the Legal Responsibilities?

SDSU Affiliated Organization

• You may utilize SDSU’s Taxpayer Identification Number.
• You are covered under SDSU’s Income Tax Exemption.
• You do not have to file an annual tax return.
• You are covered by SDSU’s Sales Tax License.
• You submit your sales tax information to SDSU accounting and we file your Sales Tax Return (if applicable) .

Separate Legal Entity

• You must obtain a Taxpayer Identification Number (refer to www.IRS.gov for assistance).
• You must apply for Income Tax Exemption.
• You must file an annual return with the IRS.
• You will have to obtain a Sales Tax License (if applicable).
• You will have to file your own Sales Tax Return (if applicable).