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.

STATE	REMARKS	STATUS	TAX ID NUMBER	LINKS
Alabama	No sales tax exemption offered; any sales tax exemption requires a special act from the Alabama legislature.	No Exemption Offered	N/A	Department of Revenue
Alaska	Alaska does not impose a sales tax. Exemptions from local taxes must be negotiated with each jurisdiction.	No Exemption Needed	N/A	Department of Revenue - Tax Division
Arizona	No sales tax exemption offered.	No Exemption Offered	N/A	Department of Revenue Arizona Legislature
Arkansas	No sales tax exemption offered.	No Exemption Offered	N/A	Department of Finance & Administration
California	No sales tax exemption offered.	No Exemption Offered	N/A	State Board of Equalization
Colorado	To obtain exemption, provide to vendors a copy of the University's IRS Determination Letter as proof of nonprofit status.	Exempt	N/A	Department of Revenue - Taxpayer Service Division
Connecticut	No sales tax exemption offered to foreign state governmental entities.	No Exemption Offered	N/A	Department of Revenue Services Nonprofit Organizations Information
Delaware	Delaware does not impose a state sales tax.	No Exemption Needed	N/A	Division of Revenue
District of Columbia	Government exemption requires reciprocity with Virginia which doesn't exist to date, thus no exemption.	Not Exempt	N/A	Office of Tax & Revenue
Florida	To obtain exemption, provide to vendors a copy of the University's Certificate of Exemption.	Exempt	85-8012556164C-5	Department of Revenue Tax Information Publication (TIP)
Georgia	No sales tax exemption offered.	Not Exempt	N/A	Department of Revenue Exemption Information
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 Offered	N/A	Department of Taxation Tax Facts - General Excise Tax
Idaho	To obtain exemption, provide to vendor a completed Idaho ST-101 Form and select "schools" in section 3.	Exempt	N/A	State 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 Certificate	E99384681	Department 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.	Exempt	N/A	Department of Revenue
Iowa	No sales tax exemption offered.	No Exemption Offered	N/A	Department 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 Exempt	N/A	Department of Revenue
Kentucky	To obtain exemption, provide to vendors a copy of the University's Use Exemption Certificate 51A127.	Exempt	OA174288	Department of Revenue
Louisiana	No sales tax exemption offered.	No Exemption Offered	N/A	Department of Revenue
Maine	To obtain exemption, provide to vendors a copy of the University's exemption certificate with lower portion completed.	Exempt (as a "School")	E81221	Revenue Services, Sales Tax Division
Maryland	No sales tax exemption offered to foreign state governmental entities.	No Exemption Offered	N/A	Comptroller of the Treasury Verify Exempt Status
Massachusetts	To obtain exemption, provide to vendors a copy of the University's exemption certificate.	Exempt ST-5	546-001-796	Department 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.	Exempt	N/A	Department of Treasury
Minnesota	To obtain exemption, provide to vendors a copy of the University's Form ST3 exemption certificate.	Exempt	N/A	Department of Revenue
Mississippi	To obtain exemption, provide to vendors a copy of the University's Mississippi exemption letter.	Exempt	N/A	Department of Revenue
Missouri	To obtain exemption, provide to vendors a copy of the University's Missouri exemption letter.	Exempt	19085915	Department of Revenue
Montana	Montana does not impose a state sales tax. There is no exemption from their accommodations tax.	No Exemption Needed	N/A	Department of Revenue
Nebraska	No sales tax exemption offered.	No Exemption Offered	N/A	Department of Revenue
Nevada	No sales tax exemptions offered.	No Exemption Offered	N/A	Department of Taxation
New Hampshire	New Hampshire does not impose a state sales tax. There are no exemptions offered for local meal or occupancy taxes.	No Exemption Offered	N/A	Department of Revenue Administration
New Jersey	To obtain exemption, provide to vendors a copy of the University's exemption certificate.	Exempt	546-001 796/00	Division of Taxation Tax Publications
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.	Exempt	03-036883-00-9	Taxation & Revenue Department Nontaxable Transaction Certificates
New York	To obtain exemption, provide to vendors a copy of the University's exemption certificate.	Exempt	EX 243013	Department of Taxation & Finance
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.	Exempt	720021566	Department of Revenue
North Dakota	To obtain exemption, provide to vendors a copy of the University's exemption certificate.	Exempt	E-5717	Office of State Tax Commissioner
Ohio	To obtain exemption, provide a Form STEC-U to vendors at the time of sale.	Exempt	N/A	Department of Taxation Ohio Administrative Code 5739.02
Oklahoma	No sales tax exemption offered to foreign state governmental entities.	No Exemption Offered	N/A	Tax Commission
Oregon	Oregon does not impose a state sales tax. No exemptions are offered for taxes levied by localities.	No Exemption Needed	N/A	Department of Revenue
Pennsylvania	No sales tax exemptions offered.	No Exemption Offered	N/A	Department of Revenue Pennsylvania Code Chapter 32
Rhode Island	To obtain exemption, provide to vendors a copy of the University's exemption certificate.	Exempt	10330	Division of Taxation
South Carolina	No sales tax exemptions offered to foreign state government agencies.	No Exemption Offered	N/A	Department of Revenue
South Dakota	Government exemption requires reciprocity with Virginia which doesn't exist to date, thus no exemption.	No Exemption Offered	N/A	Office of the State Auditor
Tennessee	To obtain exemption, provide to vendors a copy of the University's IRS Determination Letter.	Exempt	N/A	Department of Revenue
Texas	To obtain exemption, provide to vendors a copy of the University's exemption letter. Exemption does not apply to hotel occupancy charges.	Exempt	15460017963	Comptroller of Public Accounts Exempt Organizations Publication
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.	Exempt	11878916-002-STC	State Tax Commission
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 Exempt	N/A	Department of Taxes
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.	Exempt	101-025505-1	Department of Taxation
Washington	No sales tax exemption offered.	No Exemption Offered	N/A	Department of Revenue
West Virginia	No sales tax exemption offered.	No Exemption Offered	N/A	State Tax Department
Wisconsin	No sales tax exemption offered to foreign state governmental entities.	No Exemption Offered	N/A	Department of Revenue
Wyoming	Exemptions available only to states participating in the Streamlined Sales & Use initiative, thus no exemption for Virginia	Not Exempt	N/A	Department of Revenue

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