Sales Tax Exemption Certificates

STATES WHERE WE ARE NOT EXEMPT     

  • Alabama-not exempt - only allow exempt status for AL schools
  • Arizona-not exempt - only allow exempt status for AZ schools
  • Arkansas-not exempt - does not exempt universities
  • California-not exempt - does not exempt universities
  • Georgia-not exempt - only allow exempt status for GA schools
  • Idaho-not exempt - only allow exempt status for ID schools
  • Iowa-not exempt - only allow exemption for states that exempt them
  • Louisiana-not exempt - does not exempt universities
  • Maine-not exempt - must be incorporated
  • Maryland-not exempt - only allow exempt status for MD schools
  • Nebraska-not exempt - only allow exempt status for NE schools
  • Nevada-not exempt - upon reading NRS 372.3261 only allow exempt status for NV schools
  • New Hampshire-no sales tax,  have Meals & Rentals tax, but only exempts NH schools
  • New Mexico-not exempt - will not accept application without SSN of officers, and then must file report quarterly
  • North Carolina-not exempt - does not exempt universities
  • Oklahoma-not exempt - only allow exempt status for OK schools
  • South Carolina-not exempt - does not exempt purchases for our own use
  • South Dakota-not exempt - does not exempt us because MS does not exempt them
  • Virginia-not exempt - also, meals and lodging are not considered for our use
  • Washington-not exempt - only exempt if the purchase if for resale,  must obtain resale certificate
  • West Virginia-not exempt - upon reading TSD-320, they only exempt WV schools
  • Wisconsin-not exempt - only allow exempt status for WI schools

                    

STATES WHERE WE ARE EXEMPT, OR HAVE A CERTIFICATE OF EXEMPTION              

  • Alaska-no state tax, have local tax.  Check before going
  • Colorado-provide MS exemption letter
  • Delaware-no sales tax, we are exempt from their gross receipts tax, provide IRS exemption letter
  • Florida-have exemption certificate, expires 2/28/18
  • Hawaii-no sales tax
  • Illinois-have exemption certificate, expires 5/1/17
  • Kentucky-have exemption certificate
  • Massachusetts-have exemption certificate, expires 5/17/17
  • Minnesota-have exemption letter
  • Missouri-provide MS exemption letter , have letter from MO
  • Montana-no sales tax
  • North Dakota-have exemption certificate
  • Oregon-no sales tax
  • Tennessee-provide MS exemption letter and IRS letter
  • Utah-exempt, have refund vouchers for sales tax paid
  • Wyoming-Have letter of exemption

 

STATES WHERE WE WILL BE EXEMPT IF WE COMPLETE THE FORMS (I HAVE THEM IN MY OFFICE)   

  • Connecticut-complete forms upon purchase, need copy of IRS letter.  For lodging, must file 3 weeks before event
  • Indiana-complete forms upon purchase
  • Kansas-complete forms upon purchase
  • Michigan-complete forms upon purchase, need copy of IRS letter. 
  • New Jersey-have been classified as exempt - but, must complete form upon purchase
  • New York-have tax ID#, have form to complete upon purchase
  • Ohio-complete forms upon purchase, need copy of IRS letter. 
  • Pennsylvania-have been classified as exempt - but, must complete form upon purchase
  • Texas-have been classified as exempt - but, must complete form upon purchase, not exempt on hotel stay

 

PENDING            

  • Rhode Island-must apply for exemption, but requires $25 application fee; if going to RI, apply first

  

Some states require copies of IRS and/or MS State letter rulings along with the certificate. If you have questions, please contact the Tax Compliance Officer at 601-266-4102.