Tax Exemption Guidelines

Tax Exemption Guidelines

When traveling out-of-state or making University purchases, each state’s laws regarding whether the University can be exempt from taxation differ. Use this guide to check if the University qualifies for exemption.

Note: The sales tax rules are determined by the shipping destination. If you are making a purchase from an out-of-state vendor and the item is being shipped to UAH for use in Alabama, our State of Alabama Sales and Use Tax Certificate of Exemption will apply.

*To qualify for exemption, purchases must be made directly by the University (e.g. with a purchasing card or purchase order).  See below for detailed instructions and click on the form names to access the appropriate document for each state.

Connecticut

Form CERT-119: provide to the vendor for purchases of property and services (excludes lodging & meals) along with a copy of the IRS 501 (c) (3) letter.Form CERT-112: for tax exemption on applicable lodging and meals. Must be pre-approved by the Connecticut Department of Revenue. Provide to vendor along with a copy of the IRS 501 (c) (3) letter.

Florida

A copy of the Consumer’s Certificate of Exemption must accompany payment. Allowed for use on purchases/leases of tangible personal property and lodging.


Idaho

Form ST-101: allowed for use on purchases of tangible personal property and taxable services, including lodging.


Kansas

Form ST-28: allowed for use on purchases of tangible personal property and taxable services.


Kentucky

Form 51A127: provide vendor with the Out-of-State Purchase Exemption Certificate. Allowed for use on purchases of tangible goods and services.


Michigan

Form 3372: provide vendor with a copy of the Michigan Sales and Use Tax Certificate of Exemption and a copy of the IRS 501 (c) (3) letter. Allowed for use on purchases of tangible goods and services.

Minnesota

Form ST-3: provide vendor with a copy of the Minnesota Department of Revenue Certificate of Exemption. Allowed for use on purchases of all goods and services. EXCEPTIONS: lodging, meals, drinks, and car rentals.


Mississippi

A copy of the Mississippi Department of Revenue Determination Letter must accompany payment. Allowed for use on the purchase of tangible personal property and taxable services.


Ohio

Provide vendor with a copy of the State of Ohio Department of Taxation Sales and Use Tax Blanket Exemption Certificate.  Allowed for use on purchases of tangible property and taxable services.


Texas

Form 01-339: provide vendor with a copy of the Texas Sales and Use Tax Exemption Certificate and a copy of the Exemption Verification Letter. Allowed for use on purchases of tangible property and some services. EXCLUDES: lodging.

Utah

Form TC-721: provide vendor with a copy of the Utah State Tax Commission Exemption Certificate. Allowed for use on the purchase of tangible personal property and taxable services, including lodging. 
EXCLUDES: food and drinks.

Call us at x6484 if you have any questions.