Other States - Tax Exemption
Each state’s laws are different as to whether the University can be exempt from taxation on lodging, rentals, or purchases made in a particular state. The states which have granted The University of Alabama an exemption from sales tax include:
| Colorado | Massachusetts | Ohio |
| Connecticut | Michigan | Rhode Island |
| Florida | Minnesota | Tennessee |
| Idaho | Mississippi | Texas |
| Illinois | Missouri | Utah |
| Kansas | New Jersey | Wyoming |
| Kentucky | New York | |
| Maine | North Dakota |
To exempt purchases of goods and services from tax, all states require the purchases be made directly by the University (i.e. with a purchasing card or purchase order). The appropriate forms and procedures may be accessed by selecting the state from the list above. Please note that different restrictions apply in each state. The states not listed do not currently allow the University sales tax exemption.
Exemption allowed from sales tax on purchases of goods and taxable services. A copy of the completed Affidavit of Non-Taxable Sale to Tax Exempt Organization Form must be provided to the vendor.
Form CERT-119 must be provided to the vendor for purchases of property and services, excluding meals and lodging. Form CERT-112 must be pre approved by the Connecticut Department of Revenue and provided to the vendor for purchases of meals and lodging. Include the IRS “501(c)(3) Letter” with these forms.
Sales and use tax exemption allowed on purchases or leases of tangible personal property and transient rental accommodations (hotel/motel lodging). A copy of the Consumer Certificate of Exemption must accompany the payment.
Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging, when supported by Form ST-101, the top vendor’s portion of which must be completed.
Exemption is allowed from Retailer’s Occupation Tax (state sales tax), Service Occupation Tax, Use Tax, and Service Use Tax. The University is not exempt from Illinois Hotel Operator’s Occupation Tax. Provide vendor with a copy of the Illinois Department of Revenue Determination Letter.
Exemption allowed from sales and use tax on purchases of tangible personal property and taxable services. A copy of the completed Kansas Department of Revenue Designated or Generic Exemption Certificate must accompany the payment.
Exemption allowed from sales tax for purchases of tangible goods and services. Provide vendor a completed copy of the Out-of-State Exemption Certificate – Form 51A127.
Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the Maine Revenue Services Permanent Exemption Certificate.
Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide a copy of the Form ST-2: Certificate of Exemption to the vendor along with a completed Form ST-5: Sales Tax Exempt Purchaser Certificate.
Exemption allowed from sales and use tax on purchases of tangible goods and services. Complete and provide the vendor a copy of the Michigan Sales and Use Tax Certificate of Exemption along with the IRS “501(c)(3) Letter”.
Exemption is allowed on all items purchased, except lodging, meals, drinks, and car rentals, when a signed and dated Form ST-3 is provided to the vendor.
Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services. Payment must be supported by a copy of the Mississippi State Tax Commission Determination Letter.
Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the Missouri Exemption Certificate.
Exemption allowed from sales and use tax on purchases of goods and taxable services. A copy of the completed Form ST-5 State of New Jersey Exempt Organization Certificate must be provided to the vendor.
Exemption allowed from sales and use tax on purchases of goods and taxable services, excluding motor fuel. A copy of the completed Form ST-119.1 New York Exempt Organization Exempt Purchase Certificate must be provided to the vendor.
Exemption allowed from sales and use tax on purchases of tangible goods and taxable services. Provide to the vendor a copy of the State of North Dakota Certificate of Exempt Status.
Exemption allowed from state and county sales and use tax on purchases of tangible property and taxable services. Complete and provide to the vendor a copy of the State of Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate.
Exemption allowed from sales and use tax for purchases of tangible personal property or taxable services. Provide vendor with copy of the State of Rhode Island Division of Taxation Certificate of Exemption.
Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide vendor with a copy of a completed Tennessee Certificate of Exemption.
Exemption allowed from state and county sales and use tax on purchases of tangible property and certain services, excluding lodging. Complete and provide to the vendor a copy of the Texas Sales and Use Tax Exemption Certificate.
Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging, but excluding food and drink items, when a completed Utah State Tax Commission Exemption Certificate is provided.
Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Provide a copy of the Streamlined Sales and Use Tax Agreement Certificate of Exemption to the vendor along with the Determination Letter from the Wyoming Department of Revenue.