Sales Tax Exemption

Our sales tax exempt status in Illinois might be allowed in other states. If you are planning to travel to a another state and will likely have substantial purchases, please see below.  You may need to inquire of the Business Office if you need more information. Student Government groups are not allowed to use tax exempt status for club activities. 

See below for specific state information.  Please note only college related business can receive tax exempt status.

The following states do allow or do not allow our tax exempt status. Be sure to follow the instructions, if any, below. 
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Alabama: No, schools located outside of Alabama have no specific exemption from sales tax in this state. (as of 9/14)

Alaska: No, this state currently does not have a sales tax anyway. (as of 8/14)

Arizona: Yes. Provide proof of 501(c)(3) status upon purchase. (per Maria 9/14)

Arkansas: No. Unless the 501(c)(3) organization is specifically listed in GR-31, they need to pay sales tax on their purchases. Higher Educational institutions are not listed in GR-31. (per Lashonda 9/14)

California: No, cannot apply sales tax exempt status (per Steve (907) 269-4605 8/14)

Colorado: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. Bring proof of sales tax exemption from IL. (9/14)

Connecticut: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. Must provide CERT-123 for blanket sales tax exemption. (9/14)

Deleware: No, this state currently does not have a sales tax anyway. (as of 9/14)

Florida: Yes, can apply sales tax exempt status. Must submit form DR-14. Expires 10/31/2015.

Hawaii: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Idaho: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Illinois: Yes. Must provide copy of our Sales Tax Exempt Form. Expires 5/1/15.

Iowa: No, cannot use sales tax exempt status; It is only allowed for organizations in Iowa or State Educational institutions outside of Iowa. 

Kansas: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Lousiana: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Massachusetts: Yes. LFC applied for and was approved September 2008. Must provide copy of Form ST-2 and ST-5 to merchants for sales tax exemption. Expires 3/24/2018. 

Michigan: Yes, can apply sales tax exempt status. Complete on demand. Must submit form 3372 to merchant (per merchant form). Blanket form is valid for four years from date of signature. Section 3 Basis of Exemption, can check “Nonprofit Internal Revenue Code Section 501 (c )(3).

Minnesota: Yes, must complete form ST16. Tax exempt status is typically not allowed for meals and lodging.

Mississippi: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Missouri: Yes, but must complete and have approved form 1746. Spoke to Rebecca at (573) 751-4450. Once approved, exemption will be granted for up to 3 years. Must complete new form 1746 to retain exempt status.

New Mexico: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

North Carolina: No. Cannot apply sales tax exempt status per Shiela at (877)-252-3052. 

North Dakota: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Ohio: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Oklahoma: Must file form 13-16-A Application for Sales Tax Exemption available on seventh page at: http://www.tax.ok.gov/btforms/PktE.pdf

Oregon: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Rhode Island: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

South Carolina: No, cannot use sales tax exempt status. South Carolina only allows outside tax exempt status for organizations doing fundraising activities. 

South Dakota: See South Dakota law 10-45-10 and South Dakota Administrative Rule 64:06:01:38 for info. Application for exemption required.

Tennessee: Yes. The 501(c)(3) letter will exempt the entity from the Tennessee state and local sales tax. In addition to providing the supplier with a copy of the 501(c)(3) exemption letter, the purchases must be billed in the name of the 501(c)(3) entity, and they must be paid for with funds of the 501(c)(3) entity (e.g., an entity credit or debit card, an entity check, an entity purchase order). (9/14)

Texas: Yes. Applied for and received exemption 11-12-08 for meals and travel only; lodging is not exempt from sales tax. Received Texas taxpayer # 32038317940. May be required to provide Texas Taxpayer Number and copy of form 01-339 (back) to merchant. Can obtain copies from Staff Assistant or Controller.

Utah: No, only a religious or charitable institution is sales tax exempt. (9/14)

Washington: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

West Virginia: Yes. Form states Automatic exemption with 501’(c)’(3) tax exemption. To inquire of state when ready to request exemption.

Wisconsin: Yes, can apply sales tax exempt status. Must complete and submit form S-211 to seller along with a copy of our Illinois sales tax exemption. There is no expiration date for Wisconsin exemption.

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