Other States – Tax Exemption

Each state’s laws are different as to whether the University can be exempt from taxation on lodging, rentals, or purchases made in a particular state.  When traveling to other states and making University purchases outside of Alabama, check to see if we have an exemption from sales taxes in the state where you are making the purchase.

NOTE:  The sales tax rules are based on the shipping destination. If an out-of-state company ships items to UA for use in Alabama, our State of Alabama sales tax exemption will apply.

Tax-Exemption-Map

 

List-of-Exemption-States
*To qualify for exemption, purchases must be made directly by the University; i.e. with a purchasing card or University-issued check.  To access the appropriate forms and procedures for a particular state, scroll down the list of states below.

Colorado

Exemption allowed from sales tax on purchases of goods and taxable services. A copy of the completed Sales Tax Exemption Certificate – Form DR 0563 must be provided to the vendor.

Connecticut

Form CERT-119 must be provided to the vendor for purchases of property and services, excluding meals and lodging. Form CERT-112 must be pre approved by the Connecticut Department of Revenue and provided to the vendor for purchases of meals and lodging. Include the IRS “501(c)(3) Letter” with these forms.

Florida

Sales and use tax exemption allowed on purchases or leases of tangible personal property and transient rental accommodations (hotel/motel lodging). A copy of the Consumer Certificate of Exemption must accompany the payment.

Idaho

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging, when supported by Form ST-101, the top vendor’s portion of which must be completed.

Illinois

Exemption is allowed from Retailer’s Occupation Tax (state sales tax), Service Occupation Tax, Use Tax, and Service Use Tax. The University is not exempt from Illinois Hotel Operator’s Occupation Tax. Provide vendor with a copy of the Illinois Department of Revenue Determination Letter.

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Kansas

Exemption allowed from sales and use tax on purchases of tangible personal property and taxable services. A copy of the completed Kansas Department of Revenue Sales and Use Tax Entity Exemption Certificate must accompany the payment.

Kentucky

Exemption allowed from sales tax for purchases of tangible goods and services. Provide vendor a completed copy of the Out-of-State Exemption Certificate – Form 51A127.

Maine

Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the Maine Revenue Services Permanent Exemption Certificate.

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Massachusetts

Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide a copy of the Form ST-2: Certificate of Exemption to the vendor along with a completed Form ST-5: Sales Tax Exempt Purchaser Certificate.

Michigan

Exemption allowed from sales and use tax on purchases of tangible goods and services. Complete and provide the vendor a copy of the Michigan Sales and Use Tax Certificate of Exemption along with the IRS “501(c)(3) Letter”.

Minnesota

Exemption is allowed on all items purchased, except lodging, meals, drinks, and car rentals, when a signed and dated Form ST-3 is provided to the vendor.

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Mississippi

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services. Payment must be supported by a copy of the Mississippi Department of Revenue Determination Letter.

Missouri

Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the Missouri Exemption Certificate.

New Jersey

Exemption allowed from sales and use tax on purchases of goods and taxable services. A copy of the completed Form ST-5 State of New Jersey Exempt Organization Certificate must be provided to the vendor.

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New York

Exemption allowed from sales and use tax on purchases of goods and taxable services, excluding motor fuel. A copy of the completed Form ST-119.1 New York Exempt Organization Exempt Purchase Certificate must be provided to the vendor.

North Dakota

Exemption allowed from sales and use tax on purchases of tangible goods and taxable services. Provide to the vendor a copy of the State of North Dakota Certificate of Exempt Status.

Ohio

Exemption allowed from state and county sales and use tax on purchases of tangible property and taxable services. Complete and provide to the vendor a copy of the State of Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate.

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Rhode Island

Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the State of Rhode Island Division of Taxation Certificate of Exemption.

Tennessee

Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide vendor with a copy of a completed Tennessee Certificate of Exemption.

Texas

Exemption allowed from state and county sales and use tax on purchases of tangible property and certain services, excluding lodging. Complete and provide to the vendor a copy of the Texas Sales and Use Tax Exemption Certificate along with a copy of the Exemption Verification Letter from the Texas Comptroller of Public Accounts.

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Utah

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging, but excluding food and drink items, when a completed Utah State Tax Commission Exemption Certificate is provided.

Wyoming

Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide a copy of the Streamlined Sales and Use Tax Agreement Certificate of Exemption to the vendor along with the Determination Letter from the Wyoming Department of Revenue.