SalesTax Exemptions

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					Michigan State University
Other State - Sales Tax Exemption


                           Exemption
State                       Allowed                  Expires          State ID Number Instructions:                                                                                   State Tax Web Site Link          Latest review
Alabama                        no                                                                                                                                                     http://www.revenue.alabama.gov/       4/20/2011
Arizona                        no                                                                                                                                                     http://www.azdor.gov/Home.aspx        4/20/2011
Arkansas                       no                                                                                                                                                     http://www.arkansas.gov/dfa/dfa_      4/20/2011
California                     no                                                                                                                                                     http://www.boe.ca.gov/index.htm       4/20/2011
                                                                                      Provide State of Michigan tax ID exemption number to suppliers (same as federal id# 38-
Colorado                        yes
                                           Not applicable.           Not applicable.  6005984). Can provide affidavit (page 5 of Colorado publication FYI Sales 1)                    http://www.revenue.state.co.us/m             4/20/2011
                                                                                      Exempt via 501(c )(3) status. Complete Cert 119 for Goods and Services. For meals and
Conneticut                      yes                                                   lodging complete Cert 112(Needs approval from Dept of Revenue Services, must be
                                           Not applicable.           Not applicable.  submitted at least three weeks in advanced). Must include IRS determination letter.             http://www.ct.gov/drs/site/default.          4/20/2011
Florida                         yes        12/31/2012                78-20-062896-57C Provide copy of Consumer's Certificate of Exemption to seller.                                  http://dor.myflorida.com/dor/gta.h           4/20/2011
Georgia                         no                                                                                                                                                    https://etax.dor.ga.gov/                     4/20/2011
                                                                                       Complete Form ST 101 for sales tax exemption on goods, provide to vendor. Check box 3,
Idaho                           yes                                                    Exempt buyer - nonprofit school. For exemption on Lodging accomodations use form ST-104-
                                           Not applicable.           Not applicable.   HM. MSU must be billed directly by credit card for this exemption to be used.            http://tax.idaho.gov/index.html                    4/20/2011
Illinois                        yes        10/1/2013                 E9949-1907-02     Provide tax ID exemption number to suppliers                                             http://www.revenue.state.il.us/                    4/20/2011
                                                                                       1) For an event - Need to write a request letter with dates of event. Include 501(c )(3)
                                                                                       determination letter. Send at least 30 days in advance to process. Will not cover hotel room
                                                                                       tax. 2) For purchasing equipment or other items from Indiana, complete ST-105 and use
Indiana                         yes                                                    MSU's FEIN in place of a State Tax ID#. NOTE: Do not used the old TID# previously
                                                                                       assigned by the Dept of Revenue. That account has been closed as it was the wrong account
                                                                                       type and not necessary for sales tax exemption. If used the Indiana Department of Revenue
                                           Not applicable.                             will deny the refund.                                                                        http://www.in.gov/dor/                       12/28/2011
                                                                                       State of Iowa will only allow sales tax exemption if the State of Michigan receiprocates the
Iowa                             no                                                    exemption with their government. At this time the state of Michigan does not allow this
                                                                                       exemption.
                                                                                                                                                                                      http://www.state.ia.us/tax/index.ht          4/20/2011
Kansas                          yes        Not applicable.           Not applicable.   Complete Form ST 28 and give to vendors.                                                       http://www.ksrevenue.org/index.h             4/20/2011
Kentucky                        yes        Not applicable.           Not applicable.   Complete and give vendors Form 51A127, Out-of-state exemption certificate.                     http://revenue.ky.gov/default.htm            4/20/2011
Louisiana                       no                                                                                                                                                    http://www.rev.state.la.us/default.          4/20/2011
Maine                           yes        Not applicable.           E10364            Provide seller copy of Permanent Exemption Certificate                                         http://www.maine.gov/revenue/ho              4/20/2011
                                                                                       Only applies to tax exempts located in Maryland or surrounding jurisdiction that do a
Maryland                         no
                                                                                       substantial business in Maryland.                                                              http://www.marylandtaxes.com/de              4/20/2011
                                                                                       Complete and give Form ST-5 to seller, attaching Form ST-2, Certificate of Exemption and
Massachusetts                   yes
                                           9/21/2018                 386-005-984       renewal letter to it.                                                                          http://www.mass.gov/?pageID=do               4/20/2011

Minnesota                       yes
                                           Not applicable.           Not applicable.   Complete and give Form ST-3 to seller.                                                         http://www.taxes.state.mn.us/taxe            4/20/2011

Mississippi                      no
                                                                                                                                                                                      http://www.dor.ms.gov/                       4/20/2011
Missouri                        yes        Not applicable.           14698765          Copy and provide letter of exemption to vendor.                                                http://www.dor.mo.gov/index.htm              4/25/2011
Nebraska                        no                                                     Only educational institutions in Nebraska are exempt from sales tax.                           http://www.revenue.ne.gov/index.             4/25/2011
Nevada                          no                                                     Limited to educational institutions in the state.                                              http://tax.state.nv.us/index.htm             4/25/2011
New Jersey                      yes        Unknown                   Not applicable.   Complete and provide Form ST-5, Blanket Exemption, to vendor.                                  http://www.state.nj.us/treasury/taxation     4/25/2011
New York                        yes        Valid until revoked.      EX 217190         Complete and provide Form ST-119.1 to vendor.                                                  http://www.tax.state.ny.us/                  4/25/2011
North Carolina                  no                                                     Limited to Native Americans, US Govt. and NC Dept of Trans.                                    http://www.dor.state.nc.us/index.h           4/25/2011
North Dakota                    yes        No expiration date noted. E-5609            Copy Exemption Certificate and provide to vendor.                                              http://www.nd.gov/tax/                       4/25/2011
Ohio                            yes        Not applicable.           Not applicable.   Complete and provide Blanket Exemption Certificate to vendor.                                  http://tax.ohio.gov/index.stm                4/25/2011
Oklahoma                        no                                                                                                                                                    http://www.tax.ok.gov/                       4/25/2011
Pennsylvania                    yes        2/28/2014                                   Provide copy of certificate of exemption to vendor.                                            http://www.revenue.state.pa.us/re            4/25/2011
Rhode Island                    yes        Not applicable.           Not applicable.   Copy Exemption Certificate and provide to vendor.                                              http://www.tax.ri.gov/index.php              4/25/2011
                                                                                                                                                                                                                                 5/4/2012

             S:\FINANAL\Tax\Sales Tax\Sales Tax Exemptions                                                                                                                                                                       12:27 PM
Michigan State University
Other State - Sales Tax Exemption


                         Exemption
State                     Allowed                  Expires        State ID Number Instructions:                                                                                      State Tax Web Site Link                 Latest review
                                                                                  Per SC website they do not recognize other state exemption certificates issued to non-profits
South Carolina                 no
                                                                                  for hotel use tax or items purchased for their use.                                                http://www.sctax.org/default.htm             4/25/2011
                                                                                  South Dakota uses a reciprocity agreement, until the State of Michigan grants South Dakotas
South Dakota                   no
                                                                                  government reciprocal tax exemption MSU is not exempt.                                             http://www.state.sd.us/drr2/reven            4/27/2011
                                                                                  Provide vendor with a copy of 501( c)(3) authority to confirm eligibility for exemption. Need to
Tennessee                     yes
                                         Not applicable.         Not applicable.  confirm with vendor prior to activity. There is no legal obligation for vendor to honor.           http://www.tennessee.gov/revenu              4/27/2011
                                                                                  Single Purchase Exemption per vendor:you will need to copy and complete this form. There is
Texas                         yes
                                         Not applicable.         Not applicable.  NO exemption for hotel occupancy tax.                                                              http://www.window.state.tx.us/tax            4/27/2011
Utah                          yes        Not applicable.         N22157           Complete form TC-73, enter MSU's tax exempt number N22157.                                         http://tax.utah.gov/index.html               4/27/2011
Vermont                       no                                                  Possible exemption if register your business. Can look into further upon request                   http://www.state.vt.us/tax/index.sh           5/5/2011

Virginia                       no                                                   Per Virginia Code § 58.1-609.11 MSU does not meet the criteria for exemption based on the
                                                                                    expense rule.                                                                                    http://www.tax.virginia.gov/                 4/27/2011

Washington (state of)          no
                                                                                    State does not grant exemptions to all exempt organizations or state governments.                http://dor.wa.gov/content/home/              4/27/2011
Washington D.C.               yes        No expiration date noted. 219866-001       Provide vendor with a copy of the Govt. of D.C. exemption letter.                                http://otr.cfo.dc.gov/otr/site/defaul         5/5/2011
West Virginia                 no                                                    State does not grant exemptions to educational institutions outside the state.                   http://www.wva.state.wv.us/wvtax             4/29/2011
Wisconsin                     yes        Valid until revoked.    ES 25380           Provide vendor with state ID number.                                                             http://www.revenue.wi.gov/index.             4/29/2011
Wyoming                       yes        Not applicable.                            Complete Streamlined Sales and Use Tax Agreement, Certificate of Exemption                       http://revenue.state.wy.us/                  4/29/2011

States with no Sales tax:
Alaska                  4/20/2011
Delaware                4/20/2011
Hawaii                  4/20/2011
Montana                 4/20/2011
New Hampshire           4/20/2011
New Mexico              4/20/2011
Oregon                  4/20/2011




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           S:\FINANAL\Tax\Sales Tax\Sales Tax Exemptions                                                                                                                                                                        12:27 PM

				
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