|State||Exempt||Not Exempt||Exempt Status||Notes/links|
|Alaska (AK)||x||Some cities have local sales tax|
|Colorado (CO)||Exempt as governmental entity and out-of-state nonprofit organization|
|Florida (FL)||Exempt from sales and use tax||Present copy of DR-14 Consumer’s Certificate of Exemption (PDF), 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.
|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) (PDF)|
Sales tax exemption applies to lodging accommodations.
|Illinois (IL)||Exempt from sales tax||Provide vendor with copy of Illinois Department of Revenue letter (PDF) dated January 2, 2015|
Tax exemption identification number: E9952-6824-04Exempt 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) (PDF) 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) (PDF)|
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.
|Maine (ME)||Exempt from sales and use tax||Provide vendor with copy of Permanent Exemption Certificate (Form ST-2) (PDF), Registration Number E-10377.|
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.
|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) (PDF), and copy of Form ST-2 (Certificate of Exemption) (PDF), with Renewal Notice Exemption No. 030-179-440 (PDF). |
No exemption from separate MA room occupancy excise tax.
|Michigan (MI)||Provide the vendor with a completed Certificate of Exemption (3372) (PDF), and a copy of the University’s IRS 501(c)(3) determination letter (PDF).|
Exempt from sales and use tax on tangible personal property.Exemption applies to use tax levied on lodging.
|Minnesota (MN)||Provide the vendor copy of MN Dept of Revenue letter (PDF) 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 from Sales and Use tax on tangible personal property and services.|
Provide vendor with copy of MS State Tax Commission letter (PDF) dated 11/8/2001.Exemption extends to special city and county taxes on hotel occupancy and prepared meals.
|Missouri (MO)||Present copy of State of Missouri Exemption from Missouri Sales and Use Tax on Purchases letter (PDF). 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.
|New Hampshire (NH)||x||Not exempt from rooms and meals tax.|
|New Jersey (NJ)||Provide vendor copy of State of New Jersey Exempt Organization Certificate (ST-5) (PDF)|
Exempt Organization Number 030-179-440/000, Effective Date 12/20/1993, Issue Date 01/02/2002Exemption 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) (PDF)|
Exempt Organization Certificate ST-119 on file, EX-125549Exemption 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 (PDF), 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.
|Ohio (OH)||Exempt||Provide completed State of Ohio Sales and Use Tax Blanket Exemption Certificate (PDF) 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 (PDF)|
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)||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 (PDF) 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) (PDF); 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) (PDF) (Form expires 7/20/2019)|
For purchases over $1000, provide vendor with Utah Exemption Certificate (TC-721) (PDF)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 (PDF)|
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).
|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)||Provide vendor with completed Wisconsin Sales and Use Tax Exemption Certificate (Form S-211)(PDF)|
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.|