Revised
8/2009
State |
No Tax |
Not Exempt |
Exempt Status |
Notes & Links
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X |
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X |
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Some cities have local sales tax. |
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X |
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X |
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X |
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Exempt as out-of-state nonprofit organization. |
Present completed VT
Resale and Exempt Organization Certificate of Exemption (VT Form S3). Refer to Colorado Dept of Revenue’s Publication Sales 3: “FYI:
Out-of-State Tax-Exempt Organizations doing business in Sales tax exemption applies to hotel occupancy. Some cities have local taxes |
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Exempt from meals/lodging tax with prior approval. Exempt from sales tax. |
Submit completed CERT-119
(Certificate for Purchases of Tangible Personal Property and Services by
Qualifying Exempt Organization) to seller of tangible personal property or
taxable services with IRS
determination letter. Keep
copy for six years. Complete CERT-112
(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. |
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X |
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Exempt from sales and use. |
Present copy of DR-14
Consumer’s Certificate of Exemption, Certificate number
78-43-055987-57C. Five-year renewable
validity period. Expires 10/31/2010. Exemption applies to hotel occupancy, tangible personal property
purchased or rented, and services purchased. |
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Georgia (GA) |
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X |
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X |
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No sales tax. Gross receipts
tax applies. |
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Exempt from sales tax. |
Provide vendor with completed Idaho
Sales Tax Resale or Exemption Certificate (ST-101) Sales tax exemption applies to lodging accommodations. |
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Exempt from sales tax. |
Provide vendor with copy of Illinois
Department of Revenue letter dated Tax exemption identification number: E9952-6824-03 Exempt as governmental body purchasing tangible personal property at
retail. No exemption from Illinois Hotel Operator’s Occupation Tax |
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Indiana (IN) |
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X |
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UVM 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. |
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X |
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Therefore, when a public school from |
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Exempt from sales tax. |
Provide vendor with completed School
or Educational Institution Exemption Certificate (ST-28E) for purchases
of tangible personal property or services. Not exempt from |
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Exempt |
Provide vendor with Out-of-State
Exemption Certificate (51A127). Purchase exemption number OA173254, effective 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. |
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X |
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Exempt from sales and use tax. |
Provide vendor with copy of Permanent
Exemption Certificate (Form ST-2), Registration Number E-10377 Not exempt from Maine Meals and Lodging Tax. |
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X |
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Exempt certificates issued only to |
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Exempt from sales tax on purchases of tangible personal property |
Provide vendor with completed Sales
Tax Exempt Purchaser Certificate (Form ST-5), and copy of (expired) Form
ST-2 (Certificate of Exemption), with Renewal
Notice. Exemption No. 030-179-440.
Five-year renewable validity period.
Renewal Notice Expires 01/04/2019. No exemption from room occupancy tax. |
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Exempt from sales and use tax. |
Provide the vendor with a completed Certificate
of Exemption (3372), and a copy of the University’s IRS
501(c)(3) determination letter. Exempt from sales and use tax on tangible personal property. Exemption applies to use tax levied on lodging. |
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Exempt from sales tax. |
Provide the vendor copy of MN
Dept of Revenue letter dated Exempt from sales tax as public school. Not exempt from MN sales tax on food, beverages and lodging. |
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Exempt |
Exempt from Sales and Use tax on tangible personal property and
services. Provide vendor with copy of MS
State Tax Commission letter dated Exemption extends to special city and county taxes on hotel occupancy
and prepared meals. |
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Exempt |
Present copy of State
of Missouri Exemption from Missouri Sales and Use Tax on Purchases letter. Effective date: Exemption extends to sales tax levied on hotel occupancy and meals. No exemption from special hotel/motel taxes. |
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X |
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X |
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X |
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X |
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Not exempt from rooms and meals tax. |
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Exempt from sales and use tax |
Provide vendor copy of State
of New Jersey Exempt Organization Certificate (ST-5) Exempt Organization Number 030-179-440/000, Effective Date Exemption extends to goods, meals, services, and room occupancies. |
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X |
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Only exemption available for purchase of tangible assets to resell;
quarterly filing required; business account not pursued. |
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Provide vendor with New
York State and Local Sales and Use Tax Exempt Organization Certification
(Form ST-119.1) 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: |
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(NC) |
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Semiannual refund of NC state sales and use tax |
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 & Use Tax Technical Bulletin 17-2.) |
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Exempt |
Provide vendor with copy of State
of North Dakota Certificate of Exempt Status – Exempt Organization,
certificate number E-5659, issued Only purchased paid by University check are exempt. |
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Exempt |
Provide completed State of
Ohio Sales and Use Tax Blanket Exemption Certificate to vendor. Exemption applied to state sales tax levied
on the rental of hotel rooms. |
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X |
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Only universities within OK are exempt. |
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X |
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Local hotel occupancy tax may apply. |
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X |
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UVM 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. |
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Exempt from Sales and Use tax |
Present copy of Rhode
Island Certificate of Exemption Certificate Number 8852, issued Exemption extends to sales tax levied on purchases of restaurant meals. No exemption from state hotel tax. |
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X |
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No Exemption based on the status of the purchaser. Limited items are exempt from sales tax. |
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X |
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No reciprocity with State of |
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Exempt from Sales and Use tax. |
Provide vendor with federal
exemption (IRS determination) letter 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. |
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Exempt from Sales tax |
Provide vendor with Texas Sales and Tax Exemption Certificate (Form 01-339); 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 |
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For purchases < $1,000, provide vendor with Utah
Sales Tax Exemption Contract (TC-73) (Form
expires 8/18/2013) For purchases over $1000, provide vendor with Utah
Exemption Certificate (TC-721) Religious/Charitable Sales Tax Exemption Number N20796 Exemption from state sales tax applies to hotel occupancy. |
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X |
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No sales tax on food, beverages or retail purchases. Not exempt from USVI hotel occupancy tax. |
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Exempt |
Exempt from Sales and Use tax.
Present vendor with completed VT
Form S-3, Resale and Exempt Organization Certificate. Exempt from VT Meals and Rooms tax for direct payments (Purchase
Order, PurCard, NOT American Express) by the
University as an instrumentality of the State; refer to VT Technical
Bulletin TB-13. |
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Virginia (VA) |
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X |
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Applied for exemption pursuant to Virginia Retail Sales and Use Tax
Regulation 630-10-96 2/04; response pending. |
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Washington (WA) |
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X |
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Only purchases for resale for tax-exempt fundraising purposes are
exempt from WA sales tax. |
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X |
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Exemptions only granted to institutions located within the District. |
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X |
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UVM has not registered with State of |
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Exempt |
Provide vendor with completed Wisconsin
Sales and Use Tax Exemption Certificate (Form S-211)
Sales and Use Tax Certificate of Exempt Status (CES), CES Number ES 45209, issued Sales and use tax exemption applies to meals, lodging, and auto
rentals. |
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X |
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UVM does not meet requirements for non-taxable status as
purchaser. Only WY political
subdivisions. E-mail from Gwynn James |