UNIVERSITY OF VERMONT:  Sales Tax Exemptions by State

Revised 10/2013

 

 

State

No

Tax

Not

Exempt

Exempt Status

 

Notes & Links                                                      

Alabama (AL)

 

X

 

 

Alaska (AK)

X

 

 

Some cities have local sales tax.

Arkansas (AR)

 

X

 

 

Arizona (AZ)

 

X

 

 

California (CA)

 

X

 

 

Colorado (CO)

 

 

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 Colorado

Sales tax exemption applies to hotel occupancy.

Some cities have local taxes

Connecticut (CT)

 

 

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.

 

Delaware (DE)

X

 

 

 

Florida (FL)

 

 

Exempt from sales and use.

Present copy of DR-14 Consumer’s Certificate of Exemption, Certificate number 85-8012510725C-6.  Five-year renewable validity period.  Expires 10/31/2015.

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

Georgia (GA)

 

X

 

 

Hawaii (HI)

X

 

 

No sales tax.  Gross receipts tax applies.

 

Idaho (ID)

 

 

Exempt from sales tax.

Provide vendor with completed Idaho Sales Tax Resale or Exemption Certificate (ST-101)

Sales tax exemption applies to lodging accommodations.

 

Illinois (IL)

 

 

Exempt from sales tax.

Provide vendor with copy of Illinois Department of Revenue letter dated January 2, 2010. 

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

Indiana (IN)

 

X

 

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. 

Iowa (IA)

 

X

 

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)

Kansas (KS)

 

 

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 Kansas’ Transient Guest (lodging) Tax

 

Kentucky (KY)

 

 

Exempt

Provide vendor with Out-of-State Exemption Certificate (51A127).

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.

Louisiana (LA)

 

X

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Maine (ME)

 

 

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.

 

Maryland (MD)

 

X

 

Exempt certificates issued only to Maryland entities.

Massachusetts (MA)

 

 

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

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 separate MA room occupancy excise tax.

 

Michigan (MI)

 

 

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.

 

Minnesota (MN)

 

 

Exempt from sales tax.

 

Provide the vendor copy of MN Dept of Revenue letter dated January 7, 2002.

Exempt from sales tax as public school.

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

 

Mississippi (MS)

 

 

Exempt

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

Provide vendor with copy of MS State Tax Commission letter dated 11/8/2001.

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

Missouri (MO)

 

 

Exempt

Present copy of State of Missouri Exemption from Missouri Sales and Use Tax on Purchases letter.  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.

Montana (MT)

X

 

 

 

Nebraska (NE)

 

X

 

 

Nevada (NV)

 

X

 

 

New Hampshire (NH)

X

 

 

Not exempt from rooms and meals tax.

New Jersey (NJ)

 

 

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 12/20/1993, Issue Date 01/02/2002

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

New Mexico (NM)

 

X

 

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

New York (NY)

 

 

 

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

North Carolina

(NC)

 

 

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.)

 

North Dakota (ND)

 

 

Exempt

Provide vendor with copy of State of North Dakota Certificate of Exempt Status – Exempt Organization, 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 purchased paid by University check are exempt.   

Ohio (OH)

 

 

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.

 

Oklahoma (OK)

 

X

 

Only universities within OK are exempt.

Oregon (OR)

X

 

 

Local hotel occupancy tax may apply.

Pennsylvania (PA)

 

X

 

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.

 

Rhode Island (RI)

 

 

Exempt from Sales and Use tax

Present copy of Rhode Island Certificate of Exemption

Certificate Number 8852, issued January 15, 2002.

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

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

South Carolina (SC)

 

X

 

No Exemption based on the status of the purchaser.

Limited items are exempt from sales tax.

 

South Dakota (SD)

 

X

 

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

 

Tennessee (TN)

 

 

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.

 

Texas (TX)

 

 

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 10/1/03).

Utah (UT)

 

 

 

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.

U.S. Virgin Islands

X

 

 

No sales tax on food, beverages or retail purchases.

Not exempt from USVI hotel occupancy tax.

 

Vermont (VT)

 

 

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. 

 

Virginia (VA)

 

X

 

Applied for exemption pursuant to Virginia Retail Sales and Use Tax Regulation 630-10-96 2/04; response pending.

 

Washington (WA)

 

X

 

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

 

Washington, D.C.

 

X

 

Exemptions only granted to institutions located within the District.

West Virginia (WV)

 

X

 

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

 

Wisconsin (WI)

 

 

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 01/10/2002.

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

Wyoming (WY)

 

X

 

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