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.
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
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
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
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
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.)