University of Oklahoma Sales Tax Exemption List - DOC - DOC by keara


									                                    University of Oklahoma
                                State Sales Tax Exemption List

    1.     Employees can’t get the tax exemption if they pay on behalf of the University and get
           reimbursed, the University must pay the vendor or hotel directly to receive the exemption.

    2.     In some areas local city/county taxes may apply even when we are exempt from state sales
           tax or when there is no state sales tax.

STATE               EXEMPT            COMMENTS
Alabama             NOT EXEMPT        Only Alabama entities are tax exempt, no out-of-state exemptions. Source-
                                      website and Alabama Dept of Revenue employee 3/21/03
Alaska              Tax Free          No state sales tax, per Alaska DOR website 3-21-03 (could have local taxes)
Arkansas            NOT EXEMPT        Arkansas does not offer sales tax exemptions to educational institutions.
                                      Source – Arkansas Dept of Finance Admin website 4-11-03
Arizona             NOT EXEMPT        Per State of Arizona, Dept of Revenue Pub. 501 (3-21-03)
California          NOT EXEMPT        Per California Dept of Revenue Rules & Regs found on web site 3-21-03.
Colorado            EXEMPT            Colorado allows out-of-state tax-exempt orgs to use the exemption cert from
                                      their state to get sales tax exemption in Colorado. (via web 3/21/03)
                                      Give copy of Okla exemption letters and Colorado ―Sales 3‖ document.
Connecticut         NOT EXEMPT        Only give tax exemption to 501(c)(3) organizations, not state organizations.
                                      Source- Conn DRS website & e-mail response 3/25/03
Delaware            Tax Free State    No State Sales Tax Per Delaware Dept of Revenue website on 3/24/03
Florida             EXEMPT            Provide copy of Consumer’s Certificate of Exemption, Exemption Certificate
                                      Number 78-34-090852-57C, Exempt from Sales & Use tax on purchase or lease
                                      of tangible personal property and lease of transient rental accommodations.
                                      Expires 12/1/2009
Georgia             NOT EXEMPT        Georgia gives no tax exemptions to non-profit entities § 560-12-2-.22 Source –
                                      website & verification call on 4/1/03
Hawaii              Tax Free State    No state sales tax, but there may be local taxes. Source-Hawaii State Revenue
                                      website 4/1/03
Idaho               EXEMPT            Fill out and provide vendor with completed ST-101 form each time, exempt
                                      from sales tax including hotel taxes, no expiration date. (Source website &
                                      conversation with Idaho Dept of Rev employee on 4/1/03)
Illinois            EXEMPT            Provide copy of Illinois Dept of Rev letter, ID# E9967-7954-03, exempt from
                    (LIMITED)         retailer’s occupation tax, service occupation tax, service use tax, sales and use
                                      tax, but not exempt from Hotel Operator’s Occupancy Tax. Expires January 1,
Indiana             EXEMPT            Exempt from Sales Tax, but Hotel rooms & meals do not qualify for tax
                    (LIMITED)         exemption, meeting room and AV charges do qualify. Fax or mail federal
                                      exemption letter along with date of Indiana conference to Indiana AFSS-
                                      Compliance and they will send us an exemption letter for that period. Source –
                                      Indiana DOR website and AFSS Compliance e-mail response 4/1/03
Iowa             NOT EXEMPT       Educational Institution must be a 501(c)(3) to be exempt – DOR website
Kansas           EXEMPTION        Kansas has instituted new procedures. Application is pending.
Kentucky         EXEMPT           Tax Exempt – use form in back of book 8/11/05
Louisiana        NOT EXEMPT       Don’t offer exemption for out of state government or non-profit entities, Source
                                  – Sales Tax Statutes & Regulations Booklet on La DOR website 4/2/03
Maine            EXEMPT           Provide copy of Maine exemption certificate.

Maryland         NOT EXEMPT       Only Maryland non-profit entities are exempt, Source - Maryland Comptroller
Massachusetts    NOT EXEMPT       Exemption only applies to agencies that have CURRENT 501(c)(3) status (per
                                  email 6/22/05)
Michigan         EXEMPT           Fill out Form 3372 and provide copy of IRS 501(c)(3) determination letter each
                                  time to the vendor. Exempt from Sales, Use and Lodging Taxes. Source – Mich
                                  DOR website 4/3/03
Minnesota        EXEMPT           Fill out ST-3 form and give to vendor, Exempt from Sales Tax, including tax on
                 (LIMITED)        meeting rooms, but it does not apply to lodging & meal taxes. So we must pay
                                  tax on sleeping rooms & food. Source – Minn DOR website 4/3/03 & Mn DOR
                                  e-mail response on 3/19/04
Mississippi      EXEMPT           Exempt from sales and use tax as well as hotel occupancy and prepared meals
                                  taxes, must provide vendor with a copy of our letter from the State of
                                  Mississippi. Source- Mississippi DOR website & e-mail 4/3/03
Missouri         EXEMPT           Provide copy of Missouri exemption letter which includes our Missouri Tax ID #
                                  12615641, covers sales & use tax, (incl hotel) no expiration date
Montana          Tax Free State   No State Sales Tax, but must pay the 4% State Lodging Tax. Source- Montana
                 (Limited)        DOR website & e-mail response from DOR employee 4/4/03
Nebraska         NOT EXEMPT       State doesn’t offer exemption for out-of-state non-profit entities,
                                  Source – Neb DOR website 4/4/03
Nevada           NOT EXEMPT       State doesn’t offer exemption for out-of-state non-profit entities,
                                  Source -Nevada DOR website and call from DOR employee 4/4/03
New Hampshire    Tax Free State   No State Sales Tax, but must pay 8% tax on lodging, meals and car rentals.
                 (LIMITED)        Source – New Hampshire DRA website 4/4/03
New Jersey       EXEMPT           Exempt from sales taxes and hotel taxes. Provide copy of New Jersey exemption
New Mexico       EXEMPT           Exempt for the purpose of purchasing tangible personal property, does not
                 LIMITED          include the purchase of services or lease of space (ie.. hotel expenses are not
New York         NOT EXEMPT       Applied with the state and application was denied.

North Carolina                    Refund sales, use, lodging…tax twice per year
North Dakota     EXEMPT           Exempt from sales tax as well as lodging tax. Provide copy of North Dakota
                                  exemption certificate.
Ohio             EXEMPT           Exempt from sales & use tax, including hotel taxes.
Oklahoma         EXEMPT           Letter from FSS which states that we are tax exempt and supplies our Federal
                                  Identification Number, exempt from all taxes, no expiration date.
Oregon           Tax Free State   No State Sales Tax, but there may be local hotel occupancy taxes from the
                                  individual cities. Source – Oregon DOR website & conversation with DOR
                                  employee 4/7/03
Pennsylvania     Not Applying   Not filing—Only exempt from purchase of tangibles and the forms ask for
                                extensive information. Source: Pennsylvania DOR website. (06/2005)
Rhode Island     EXEMPTION      Have not applied for as there is a fee to apply and we haven’t needed Rhode
                 PENDING        Island. But, our research indicates that we would qualify, so if the need arises
                                we will submit it.
South Carolina   NOT EXEMPT     No exemption based on the status of the purchaser. Limited items are free of
                                sales tax based upon the item. South Carolina DOR website 4/8/03
South Dakota     NOT EXEMPT     No exemption, only for states with reciprocity per website 3/07/05.
Tennessee        EXEMPT         Exempt from sales tax, there may be local hotel occupancy taxes in some cities.
                                Use form at back of book 10/18/05
Texas            NOT EXEMPT     Only Texas Higher Ed Institutions are exempt (Texas DOR)
Utah             NOT EXEMPT     Not exempt per email response on 2/22/05. Must be 501(c)(3).
Vermont          NOT EXEMPT     Exempt only if have a Business Tax Acct with Vermont which would mean
                                making quarterly filings.
Virginia         Not Applying   Exemption would only cover sales tax on the purchase of tangible personal
                                property, not hotels or meals, and the application asks for extensive information
                                on the officers of the institution – salaries, SS#…
                                Source-Virginia DOT website and e-mail response from DOT employee 4/9/03
Washington       NOT EXEMPT     Washington does not offer exemption from sale & use tax based on the status of
                                the purchaser only on some types of purchases. Source- Washington DOR
                                website & regs 4/10/03
                 NOT EXEMPT     Per Website 2/2005.
West Virginia    NOT EXEMPT     Looks like West Virginia only grants tax exemption if there is reciprocity
                                between the states, and there is no reciprocity with Oklahoma. But will call to
                                confirm, right now their tax lines are jammed due to Income Tax filing. Call
                                back after April 15 1-800-982-8297
Wisconsin        NOT EXEMPT     We do not qualify to use their exemption form. Source: Wisconsin DOR website.

Wyoming          NOT EXEMPT     Have to file, then if successful fill out ETS Form 101 each time for the vendor.
                                (But, 501(c)(3) is not enough, if it looks as though we are part of the state they
                                will not approve us.)

To top