State Tax Exemption Information

Use the search bar below to filter the table based on the state being researched.

Note:  If a state is in "Exempt" status, the corresponding Exemption Certificate (if available) can be accessed by clicking the related link.

 
 
STATEREMARKSSTATUSTAX ID NUMBERLINKS
Alabama
No sales tax exemption offered; any sales tax exemption requires a special act from the Alabama legislature.No Exemption OfferedN/ADepartment of Revenue
Alaska
Alaska does not impose a sales tax. Exemptions from local taxes must be negotiated with each jurisdiction.No Exemption NeededN/ADepartment of Revenue - Tax Division
Arizona
No sales tax exemption offered. 
No Exemption OfferedN/A
Arkansas
No sales tax exemption offered.No Exemption OfferedN/ADepartment of Finance & Administration
California
No sales tax exemption offered.
No Exemption OfferedN/AState Board of Equalization
Colorado
To obtain exemption, provide to vendors a copy of the University's IRS Determination Letter as proof of nonprofit status.ExemptN/ADepartment of Revenue - Taxpayer Service Division
Connecticut
No sales tax exemption offered to foreign state governmental entities.No Exemption OfferedN/A
Delaware
Delaware does not impose a state sales tax.No Exemption NeededN/ADivision of Revenue
District of Columbia
Government exemption requires reciprocity with Virginia which doesn't exist to date, thus no exemption.Not ExemptN/AOffice of Tax & Revenue
Florida
To obtain exemption, provide to vendors a copy of the University's Certificate of Exemption.Exempt85-8012556164C-5
Georgia
No sales tax exemption offered.Not ExemptN/A
Hawaii
Hawaii has no sales tax, but has a general excise tax imposed upon businesses. Businesses must tell their customers if they plan to visibly pass on GET and customers must agree to pay it because misrepresenting the actual price violates consumer protection laws. Since the GET is imposed on businesses and not customers, sales to these tax exempt or governmental organizations are subject to GET.   No Exemption OfferedN/A
Idaho
To obtain exemption, provide to vendor a completed Idaho ST-101 Form and select "schools" in section 3.ExemptN/AState Tax Commission
Illinois
To obtain exemption, provide to vendors a copy of the University's Exemption Certificate. Note that the University is exempt on all purchases except for meals and lodging. Exemption must be renewed at least three months prior to expiration (8/1/24).Exemption CertificateE99384681Department of Revenue
Indiana
Refunds of sales taxes paid can be recovered by filing Form GA-110L.  Note that sales taxes on lodging are not recoverable.ExemptN/ADepartment of Revenue
Iowa
No sales tax exemption offered.No Exemption OfferedN/ADepartment of Revenue
Kansas
The University has not yet applied for a sales tax exemption certificate in Kansas. Note that sales taxes on lodging are not recoverable.Not ExemptN/ADepartment of Revenue
Kentucky
To obtain exemption, provide to vendors a copy of the University's Use Exemption Certificate 51A127.ExemptOA174288
Louisiana
No sales tax exemption offered.No Exemption OfferedN/A
Maine
To obtain exemption, provide to vendors a copy of the University's exemption certificate with lower portion completed.Exempt (as a "School")E81221Revenue Services, Sales Tax Division
Maryland
No sales tax exemption offered to foreign state governmental entities.
No Exemption OfferedN/A
Massachusetts
To obtain exemption, provide to vendors a copy of the University's exemption certificate.

Exempt

ST-5

546-001-796Department of Revenue
Michigan
Michigan does not issue tax exempt certificates or account numbers. Buyers should complete a Form 3372 and provide to vendors together with a copy of the University's IRS Determination Letter.ExemptN/ADepartment of Treasury
Minnesota
To obtain exemption, provide to vendors a copy of the University's Form ST3 exemption certificate. ExemptN/ADepartment of Revenue
Mississippi
To obtain exemption, provide to vendors a copy of the University's Mississippi exemption letter.ExemptN/ADepartment of Revenue
Missouri
To obtain exemption, provide to vendors a copy of the University's Missouri exemption letter.Exempt19085915

Department of Revenue

 

Montana
Montana does not impose a state sales tax. There is no exemption from their accommodations tax.No Exemption NeededN/ADepartment of Revenue
Nebraska
No sales tax exemption offered.No Exemption OfferedN/ADepartment of Revenue
Nevada

No sales tax exemptions offered.

No Exemption OfferedN/A
New Hampshire

New Hampshire does not impose a state sales tax. There are no exemptions offered for local meal or occupancy taxes.

No Exemption OfferedN/A
New Jersey

To obtain exemption, provide to vendors a copy of the University's exemption certificate.

Exempt546-001 796/00
New Mexico

To obtain an exemption on the purchase of tangible personal property only, provide to vendors a copy of the University's exemption certificate. Note that the University is not exempt on purchases of services or licenses or other intangible property. 

Exempt03-036883-00-9
New York

To obtain exemption, provide to vendors a copy of the University's exemption certificate.

ExemptEX 243013
North Carolina

The University is exempt on purchases in North Carolina but must pay the tax at time of purchase and then file for a refund of state and local taxes. Please forward invoices to Financial Operations for processing.

Exempt720021566
North Dakota
To obtain exemption, provide to vendors a copy of the University's exemption certificate.
ExemptE-5717
Ohio

To obtain exemption, provide a Form STEC-U to vendors at the time of sale.

ExemptN/A
Oklahoma

No sales tax exemption offered to foreign state governmental entities.

No Exemption OfferedN/A
Oregon

Oregon does not impose a state sales tax. No exemptions are offered for taxes levied by localities.

No Exemption NeededN/A
Pennsylvania
No sales tax exemptions offered.
No Exemption OfferedN/A
Rhode Island

To obtain exemption, provide to vendors a copy of the University's exemption certificate.

Exempt10330
South Carolina
No sales tax exemptions offered to foreign state government agencies.No Exemption OfferedN/A
South Dakota

Government exemption requires reciprocity with Virginia which doesn't exist to date, thus no exemption.

No Exemption OfferedN/A
Tennessee

To obtain exemption, provide to vendors a copy of the University's IRS Determination Letter.

ExemptN/A
Texas
To obtain exemption, provide to vendors a copy of the University's exemption letter.  Exemption does not apply to hotel occupancy charges. Exempt15460017963
Utah
The Exemption is taken at the point of purchase if the purchase exceeds $1000. If the purchase is less than $1000, the exemption is made by claiming a refund from the Tax Commission. If the purchase is subject to a contract existing between the buyer and seller, the exemption is taken at the POP regardless of the amount.  Need to complete a Sales Tax Exemption Application (TC-160) to receive an exempt certificate. Must include IRS determination letter. Exempt on all purchases.
 
Exempt11878916-002-STC
Vermont
501(c)(3) are exempt if the following steps are taken:
  • Obtain a license by registering with the Vermont Department of Taxes as a 501(c)(3) organization
  • Submit the Internal Revenue Service (IRS) determination granting tax exempt status with the application for the license
  • Provide a completed Form S-3 to the vendor at POP.
Not ExemptN/A
Virginia
As a State Agency, the University is exempt from paying Sales and Use Tax.  UVA Procurement will provide Form ST-12 to Vendors upon request.
Exempt101-025505-1
Washington
No sales tax exemption offered.
No Exemption OfferedN/A
West Virginia
No sales tax exemption offered.
No Exemption OfferedN/A
Wisconsin
No sales tax exemption offered to foreign state governmental entities.
No Exemption OfferedN/A
Wyoming
Exemptions available only to states participating in the Streamlined Sales & Use initiative, thus no exemption for VirginiaNot ExemptN/A
Tax Compliance
Sales & VAT Tax