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Tax Exempt Chart - University of Rochester

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					University of Rochester
Tax-Exempt Information

Location          Tax Exempt   Tax Exempt Number              Types of Purchases                          Documentation Required
                    Status                                     Exemption Covers                                By Vendor


Alaska          NO STATE TAX   Phone (907) 465-2320                                                          No state sales tax
                                w/specific questions                                                     Some cities have local sales
                                                                                                                     tax.

Alabama         NOT EXEMPT                                                                            Not included in list of organizations
                                                                                                        eligibile for tax exempt status

Arkansas        NOT EXEMPT                                                                            Not included in list of organizations
                                                                                                        eligibile for tax exempt status

Arizona         NOT EXEMPT                                                                           Only qualified hospitals, rehabiliation
                                                                                                          programs and health care
                                                                                                         organizations are eligible for
                                                                                                              tax-exempt status.

California      NOT EXEMPT                                                                   The University does not fall into the list of exemptions
                                                                                                      for California's Sales and Use tax.

Colorado        EXEMPT         Need to provide vendor      Payment must be made from                      1) NYS Tax Exempt Number
                                  with tax-exempt            the organization's funds                      2) Signature of Purchaser
                                 status from NYS             and the items or services                        3) ID from Purchaser
                                                            purchased are used for the
                                                          organization's normal activities


Connecticut     EXEMPT              Need to provide       Purchases of meals and lodging            Must provide copy of IRS determination
                               copy of the University's                                                letter with CERT-123 stating the
                               501(c)(3) determination                                              University falls under Section 501(c)(3)
                               letter issued by the IRS                                                 Meals/Lodging must be directly
                               with copy of CERT-123                                                 billed and paid for by the University.
                                                                                                      CERT-123 must be filled out and
                                                                                                      approved by CT Dept of Revenue
                                                                                                     Services before vendor will accept
                                                                                                             the exempt certificate.

Delaware        NO STATE TAX                                                                             Does not impose sales or use
                                                                                                          taxes on sales of goods or
                                                                                                                   services
University of Rochester
Tax-Exempt Information

Florida         EXEMPT           78-30-061678-57C             All purchases EXCEPT for                         Must provide vendor with
                                                              tangible personal property,                     tax-exempt certificate and
                                                             transient rental or sleeping                      payment MUST be made
                                                           accommodations or real property                       with University funds.

Georgia         NOT EXEMPT                                                                                 No exemption is granted to non-
                                                                                                            profit organizations except for
                                                                                                                 government entities.

Hawaii          NO STATE TAX                                                                                   May impose local taxes

Idaho           EXEMPT                                                                                       Need to provide vendor with
                                                                                                            copy of Form ST 101 and the
                                                                                                           University must directly pay the
                                                                                                                       expense



Illinois        EXEMPT             E9965-8641-04                  Tangible Personal                             Provide exemption ID
                                (tax-exempt number)           Property for Organizational                      number to vendor at time
                                                                          Use                                        of purchase

Indiana         EXEMPT                                       Tangible personal property           Need to complete ST-136A for exemption; state also
                                                            directly billed to the University       needs the University's Exempt Number for NYS

Iowa            NOT EXEMPT                                                                            New York State is does not offer reciprocal
                                                                                                                    exemption.

Kansas          EXEMPT            Per letter on file    Tangible personal property and services          E-mailed Dept of Revenue 11/10/99
                                  dated 12/15/99            directly billed to the University             for more information in regards to
                                                                                                          forms needed for the University to
                                                                                                               claim tax-exempt status

Kentucky        EXEMPT         Need to provide vendor        Payment must be made from                     Must provide vendor with proof of
                                  with tax-exempt              the organization's funds                   tax-exempt status in NYS (ST-119)
                                 status from NYS

Louisiana       NOT EXEMPT



Maine           EXEMPT                E10396                Tangible personal property or         Purchases must be made with check or credit card
                                                            services for organizational use               from the University of Rochester
University of Rochester
Tax-Exempt Information

Maryland        NOT EXEMPT                                                                              Exemption only available to
                                                                                                            Maryland entities

Massachusetts   EXEMPT             160-743-209          Tangible personal property or                   Provide Form ST-5; vendor
                               (tax exempt number)      services for organizational use                   verifies that the form is
                                                                                                       complete and then retains the
                                                                                                        form to prove the sale was
                                                                                                                   exempt

Michigan        EXEMPT                None              Tangible personal property or               Need to fill out Michigan Sales and
                                                        services for organizational use              Use Tax of Exemption with each
                                                                                                                  purchase.

Minnesota       EXEMPT                                  Tangible personal property for              Need to fill out Form ST-3 or present
                                                     organizational use. Does not include              ST-16 prior to each purchase.
                                                         sales tax on meals & lodging                Purchases must be direct billed to
                                                                                                the University to qualify. Attach NYS ST-119

Mississippi     EXEMPT            Letter on File        Tangible personal property for            The vendor must bill the University directly
                                                             organizational use.               and the University must pay the vendor directly
                                                                                              to receive exemption. Must provide copy of letter
                                                                                                        to vendor at time of purchase.

Missouri        EXEMPT             15601374             Tangible personal property for            University must be billed directly and pay
                                                            organizational use.                  vendor directly with University funds to be
                                                                                                        eligible for exemption status.



Montana         NO STATE TAX                                                                             Montana does not have a
                                                                                                         general sales and use tax

Nebraska        NOT EXEMPT                                                                       Does not fall under the list of exceptions.
                                                                                                 The University was not established under
                                                                                                            Nebraska statues

Nevada          NOT EXEMPT                                                                       Does not fall under the list of exceptions.
                                                                                                 The University was not established under
                                                                                                              Nevada statues

New Hampshire   NO STATE TAX                                                                                No sales or use tax

New Jersey      EXEMPT          160-743-209/000          Tangible personal property or          Need to provide copy of ST-5 to each vendor
                                                     services for organizational use except    to qualify for tax exempt purchases. University
University of Rochester
Tax-Exempt Information
                                                             for gas and electricity           must pay for purchases and be direct billed for them



New Mexico       EXEMPT           A23826490900001         Tangible personal property                       Provide exempt certificate to
                                                            for organizational use                        vendor. The University is not
                                                                                                         exempt from tax from purchases
                                                                                                              of services or leases.

New York         EXEMPT              EX-125542           Tangible personal property or                   Provide a completed exemption
                                                         services for organizational use                 certificate within 90 days after
                                                                                                          the delivery of the property or
                                                                                                                      service

North Dakota     EXEMPT                E-5620                                              Need to provide copy of exemption certificate to each vendor
                                                                                                 to qualify for tax exempt purchases. University
                                                                                              must pay for purchases and be direct billed for them


North Carolina   NOT EXEMPT                                                                            Not included on list of organizations
                                                                                                         exempt from sales and use tax


Ohio             EXEMPT         Need to provide vendor   Tangible personal property or                       Provide completed State
                                   with tax-exempt       services for organizational use                     of Ohio Dept of Taxation
                                  status from NYS                                                         Blanket Exemption Certificate
                                                                                                          to vendor. Expenses must be
                                                                                                             billed to the University to
                                                                                                            receive tax-exempt status

Oklahoma         NOT EXEMPT                                                                                  Only universities within
                                                                                                             Oklahoma are exempt

Oregon           NO STATE TAX                                                                                  No sales or use tax



Pennsylvania     NOT EXEMPT                                                                              Pennsylvania no longer offers
                                                                                                       exemption on a case by case basis



Rhode Island     NOT EXEMPT                                                                       Only companies incorporated in Rhode Island
                                                                                                            eligible for exemption
University of Rochester
Tax-Exempt Information
South Carolina     NOT EXEMPT                                                                             As per telephone call to SC Dept of Revenue 12/8/99,
                                                                                                                  there is no tax exemption for non-profit
                                                                                                             organizations based outside of South Carolina.


South Dakota       NOT EXEMPT                                                                                         The University does not fall under
                                                                                                              the list of organizations exempt from sales and
                                                                                                                                    use tax.

Tennessee          EXEMPT               100272251                 Tangible personal property or                         Must provide vendor with
                                                                  services for organizational use                        tax-exempt number and
                                                                                                                        payment MUST be made
                                                                                                                          with University funds.

Texas              EXEMPT         None but must complete          Tangible personal property or                         Must provide vendor with
                                  form with each purchase         services for organizational use                        tax-exempt number and
                                                                                                                        payment MUST be made
                                                                                                                          with University funds.

U. S. Virgin       NO SALES TAX                                                                                        Not exempt from hotel room
Islands                                                                                                                            tax

Utah               EXEMPT                                      Purchases of $1,000.00 or more only                Need to request more information and
                                                                                                                 tax exempt application for the University

Vermont            EXEMPT           450-111129394-01          Tangible personal property for University     Need to complete resales and exempt organization
                                                            business. The University is not exempt from   certificate of exemption Title 32 and needs to be signed
                                                                   sales tax for lodging or meals.                         by an authorized person

Virginia           NOT EXEMPT                                                                                           Only federal employees and
                                                                                                                       foreign diplomats are exempt
                                                                                                                          from sales and use tax

Washington, DC     NOT EXEMPT                                                                                           Exemptions will be granted
                                                                                                                       only to those institutions that
                                                                                                                         are located in the District.

Washington State   NOT EXEMPT                                                                                   Not included on the types of organizations
                                                                                                                      exempt from sales and use tax

West Virginia      NOT EXEMPT
University of Rochester
Tax-Exempt Information
Wisconsin       EXEMPT       Tangible personal property or        Need to complete sales and use tax
                             services for organizational use   exemption certificate with each purchase.
                                                               The vendor must bill the University directly
                                                                     to receive tax exempt status

Wyoming         NOT EXEMPT                                        Not included on list of organizations
                                                                    exempt from sales and use tax

				
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