¶¶Òõ̽̽

Status: Not Exempt

Status: Exempt

Notes/Links: Some cities have local sales tax

Status: Not exempt

Status: Not exempt

Status: Not exempt

Exempt Status: Exempt as governmental entity and out-of-state nonprofit organization

Notes/Links:

• Present completed . 
• Sales tax exemption applies to hotel occupancy.
• Some cities have local taxes.
• Denver lodging and sales tax requires the 

Exempt Status: 

• Exempt from meals/lodging tax with prior approval
• Exempt from sales tax

Notes/Links:

• Submit completed  (Certificate for Purchases of Tangible Personal Property and Services by Qualifying Exempt Organization) to seller of tangible personal property or taxable services with . Keep copy for six years.
• Complete (Certificate for Exempt Qualifying Purchases of Meals or Lodging by an Exempt Organization or Qualifying Government Agency), obtain signature of University officer, and submit with IRS determination letter to CT Dept of Revenue Services for approval 3 weeks in advance for meals/lodging exemption. Present approved CERT-112 to retailer of meals or lodging. Keep copy of certificate and substantiating information six years.

Exempt Status: Exempt

Exempt Status: Exempt from sales and use tax

Notes/Links:

Present copy of , Certificate number 85-8012510725C-6. Five-year renewable validity period. Expires 10/31/2025.

Exemption applies to hotel occupancy, tangible personal property purchased or rented, and services purchased.

Exempt Status: Not exempt

Exempt Status: Exempt

Notes/Links:

No sales tax. Not exempt from General Excise Tax (GE) or Transient Accommodations Taxes (TAT).

Exempt Status: Exempt from sales tax

Notes/Links:

Provide vendor with completed

Sales tax exemption applies to lodging accommodations.

Exempt Status: Exempt from sales tax

Notes/Links:

Provide vendor with copy of dated January 2, 2015

Tax exemption identification number: E9952-6824-04

Exempt as governmental body purchasing tangible personal property at retail

No exemption from Illinois Hotel Operator’s Occupation Tax

Exempt Status: Not exempt

Notes/Links:

¶¶Òõ̽̽ has not filed Application to File as a Non-profit Organization via Form IT-35A. Requires filing annual report. Exemption as Governmental Unit available only to IN political subdivisions.

Exempt Status: Not exempt

Notes/Links:

Iowa does not have sales tax reciprocity with the State of Vermont.

Therefore, when a public school from Vermont makes purchases in Iowa the school would be subject to paying Iowa sales tax. (e-mail response 11/5/2001)

Exempt Status: Exempt from sales tax

Notes/Links:

Provide vendor with completed for purchases of tangible personal property or services.

Not exempt from Kansas’ Transient Guest (lodging) Tax

Exempt Status: Exempt

Notes/Links:

Provide vendor with

Purchase exemption number OA173254, effective 01/09/2002.

Exemption extends to sales tax levied on restaurant meals and hotel lodging.

Not exempt from KY u-drive-it tax on rental of motor vehicle.

Exempt Status: Not exempt

Exempt Status: Exempt from sales and use tax

Notes/Links:

Provide vendor with copy of , Registration Number E-10377.

Not exempt from Maine Meals and Lodging Tax.

Exempt Status: Not exempt

Notes/Links:

Exempt certificates issued only to Maryland entities. 

No state sales tax.

Not exempt from Maryland Lodging Tax.

Exempt Status: Exempt from sales tax on purchases of tangible personal property, and meals (not rooms).

Notes/Links:

Provide vendor with completed , and copy of , with .  

No exemption from separate MA room occupancy excise tax.

Exempt Status:

Notes/Links:

Provide the vendor with a completed , and a copy of the University’s .

Exempt from sales and use tax on tangible personal property.

Exemption applies to use tax levied on lodging.

Exempt Status:

Notes/Links:

Provide the vendor copy of dated January 7, 2002.

Exempt from sales tax as public school.

Not exempt from MN sales tax on food, beverages and lodging.

Exempt Status:

Notes/Links:

Exempt from Sales and Use tax on tangible personal property and services.

Provide vendor with copy of dated 11/8/2001.

Exemption extends to special city and county taxes on hotel occupancy and prepared meals.

Exempt Status:

Notes/Links:

Present copy of . Effective date: 07/11/2002. Missouri Tax I.D. 17910552

Exemption extends to sales tax levied on hotel occupancy and meals.

No exemption from special hotel/motel taxes.

Exempt Status: Exempt

Exempt Status: Not exempt

Exempt Status: Not exempt

Exempt Status: Exempt

Notes/Links:

Not exempt from rooms and meals tax.

Exempt Status: 

Notes/Links:

Provide vendor copy of

Exempt Organization Number 030-179-440/000, Effective Date 12/20/1993, Issue Date 01/02/2002

Exemption extends to goods, meals, services, and room occupancies.

Exempt Status: Not exempt

Notes/Links:

Only exemption available for purchase of tangible assets to resell; quarterly filing required; business account not pursued.

Exempt Status:

Notes/Links:

Provide vendor with

Exempt Organization Certificate ST-119 on file, EX-125549

Exemption extends to sales and use tax on meals and hotel occupancy; county tax may apply.

(Note: New York City extends an exemption from the city’s hotel occupancy tax based on New York State Form ST-119.1.)

Exempt Status: Semiannual refund of NC state sales and use tax

Notes/Links:

If NC sales and use tax is incurred for direct purchases by the University of tangible personal property, contact Controller’s Office to initiate request for a refund via Form E-585. (NC Sales and Use Tax Technical Bulletin 17-2.)

Exempt Status: Exempt

Notes/Links:

Provide vendor with copy of , certificate number E-5659, issued 04-Dec-2001 for purchases, rentals and leases of tangible personal property. Extends to state sales tax levied on the rental of hotel and motel accommodations.

Only purchases paid by University check are exempt.

Exempt Status: Exempt

Notes/Links:

Provide completed to vendor. Exemption applied to state sales tax levied on the rental of hotel rooms.

Exempt Status: Not exempt

Notes/Links:

Only universities within OK are exempt

Exempt Status: Exempt

Notes/Links:

Local hotel occupancy tax may apply.

Exempt Status: Not exempt

Notes/Links:

¶¶Òõ̽̽ Controller’s Office has not applied for exemption. Extensive application Form Rev-72 requires salaries and SSNs of officers, and periodic renewal.

No exemption from hotel occupancy tax.

Exempt Status: Exempt from Sales and Use tax

Notes/Links:

Present copy of

Certificate Number 243414375, expires September 24, 2026.

Exemption extends to sales tax levied on purchases of restaurant meals.

Present sales and use tax exemption form for exemption from state hotel tax.

Exempt Status: Not exempt

Notes/Links:

No Exemption based on the status of the purchaser

Limited items are exempt from sales tax

Exempt Status:

Notes/Links:

No reciprocity with State of Vermont per 1-800-TAX-9188

Exempt Status: Exempt from Sales and Use tax

Notes/Links:

Provide vendor with in lieu of certificate of exemption from TN Commissioner of Revenue, as an out-of-state exempt organization.

Exemption from state Sales and Use tax applies to hotel occupancy.

Local/county hotel occupancy privilege tax may apply.

Exempt Status: Exempt from Sales tax

Notes/Links:

Provide vendor with ; exemption extends to sales tax levied on restaurant meals.

Exemption from Hotel Occupancy tax no longer available to out-of-state institutions of higher education (effective 10/1/03).

Exempt Status:

Notes/Links:

For purchases < $1,000, provide vendor with (Form expires 7/20/2019)

For purchases over $1000, provide vendor with

Religious/Charitable Sales Tax Exemption Number N20796

Exemption from state sales tax applies to hotel occupancy.

Exempt Status: Exempt

Notes/Links:

No sales tax on food, beverages or retail purchases.

Not exempt from USVI hotel occupancy tax.

Exempt Status: Exempt

Notes/Links:

Exempt from Sales and Use tax. Present vendor with completed . Unit must complete seller information and description of articles purchased.

Exempt from VT Meals and Rooms tax (including 10% on served alcohol) for direct payments (Purchase Order, PurCard) by the University as an instrumentality of the State; refer to .

Not exempt from the 2% Burlington Gross Receipts Tax.

Exempt Status: Exempt from Sales and Use tax on purchases of tangible personal property, and meals (not rooms).

Notes/Links:

Provide vendor with completed

Exempt Status: Not exempt

Notes/Links:

Only purchases for resale for tax-exempt fundraising purposes are exempt from WA sales tax.

Exempt Status: Not exempt

Notes/Links:

Exemptions only granted to institutions located within the District.

Exempt Status: Not exempt

Notes/Links:

¶¶Òõ̽̽ has not registered with State of West Virginia via Form WV/BUS-APP; $30 registration and biannual renewal fee.

Exempt Status:

Notes/Links:

Provide vendor with completed
Sales and Use Tax Certificate of Exempt Status (CES),

CES Number 008-1026793280-04, issued 01/10/2002.

Sales and use tax exemption applies to meals, lodging, and auto rentals.

Exempt Status: Not exempt

Notes/Links:

¶¶Òõ̽̽ does not meet requirements for non-taxable status as purchaser. Only WY political subdivisions. E-mail from Gwynn James 11/26/2001.