• Present completed VT Resale and Exempt Organization Certificate of Exemption (VT Form S3) (PDF). 
• Sales tax exemption applies to hotel occupancy.
• Some cities have local taxes.
• Denver lodging & sales tax requires the Standard Municipal Home Rule Affidavit of Exemption Sale Form (PDF)

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

• Submit completed CERT-119 (PDF) (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 (PDF). Keep copy for six years.
• Complete CERT-112 (PDF) (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.

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

Sales tax exemption applies to lodging accommodations.

Tax exemption identification number: E9952-6824-04

No exemption from Illinois Hotel Operator’s Occupation Tax

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)

Not exempt from Kansas’ Transient Guest (lodging) Tax

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

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

Not exempt from Maine Meals and Lodging Tax.

Exempt certificates issued only to Maryland entities. 

No state sales tax.

Not exempt from Maryland Lodging Tax.

No exemption from separate MA room occupancy excise tax.

Exempt from sales and use tax on tangible personal property.

Exempt from sales tax as public school.

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

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

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

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

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

Only purchases paid by University check are exempt.

No exemption from hotel occupancy tax.

Certificate Number 243414375, expires September 24, 2026.

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

Limited items are exempt from sales tax

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

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

For purchases over $1000, provide vendor with Utah Exemption Certificate (TC-721) (PDF)

Exemption from state sales tax applies to hotel occupancy.

Not exempt from USVI hotel occupancy tax.

Exempt from VT Meals and Rooms tax (including 10% on served alcohol) 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 (PDF).

Not exempt from the 2% Burlington Gross Receipts Tax.

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