Obtaining Sales Tax Exemption From Other States

University of Wisconsin System Institutions have Sales and Use Tax Exemption for the States listed below.  Each State has specific terms & conditions, including restrictions, and processes to receive tax exemptions.  Not all exemptions apply to travel related expenses, so review the terms and instructions carefully.  University travelers and those that arrange travel for others should obtain tax exemption when possible.

Select from the following list to review restrictions and exemption instructions:


State:     COLORADO

Tax Rate:     State 3%; Local .25-5.5%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales tax on purchases of taxable goods and services when paid by University check or charge card.

For lodging and other travel services, travel arrangers must provide a copy of State of Colorado affidavit form and the University of Wisconsin Tax Exemption Certificate when making reservations.  Travelers should provide the State of Colorado affidavit form and their UW issued, tax exemption wallet card.


State:     FLORIDA

Tax Rate:      State 6%; Local .5-1.5%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases or lease of tangible personal property and transient rental accommodations (hotel/motel lodging) when paid by the University. A copy of the Consumer Certificate of Exemption, form DR-14, must accompany the payment. Expires 12/31/2017.


State:     IDAHO

Tax Rate:     State 5%; local 1-2%

Exemption Restrictions and Filing Procedures:

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging. Payment must be made by a UW check or UW-issued card and supported by form ST-101 the top portion of which must be completed by the buying institution.


State:      ILLINOIS

Tax Rate:     State 6.25%; Local .25-8%

Exemption Restrictions and Filing Procedures:

Exemption allowed from retailers' occupation tax, (state sales tax), the Service Occupation Tax (both state and local), the Use Tax, and the Service Use Tax when paid by University check or purchasing card. The exemption certificate number and form E9960-9673-05 must be provided to vendors.  The UW is not exempt from Illinois Hotel Operators' Occupation tax.


State:      KANSAS

Tax Rate:      State 4.9%; Local .25-2.75%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases of tangible personal property and services paid by University check. A copy of the completed exemption certificate must accompany the payment.


State:      KENTUCKY

Tax Rate:      State 6%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales tax for purchases of tangible goods and services paid by University check. Must provide a completed Out-of-State exemption certificate, form 51A127 with payment.


State:      MAINE

Tax Rate:     State 6%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax for purchases of tangible personal property or taxable services when paid by University check. Must provide a copy of the exemption certificate E-10292.


State:      MICHIGAN

Tax Rate:     State 6%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales and use tax on purchases of tangible goods and services when paid by University check or issued card. Must provide a copy of the completed exemption certificate R 205.74 with payment.


State:      MINNESOTA

Tax Rate:      State (6.5%) and local tax

Exemption Restrictions and Filing Procedures:

Exemption is allowed from all goods and services, except lodging and meals, when a signed and dated form ST-3 is provided to the vendor. Payment must be by a UW check or purchasing card, but certain vendors may accept payment by other methods.


State:      MISSISSIPPI

Tax Rate:      State 7%; local 0-.25%

Exemption Restrictions and Filing Procedures:

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services. Payment must be made by a University issued charge card or check and supported by a copy of the December 18, 1997 determination letter.


State:      MISSOURI

Tax Rate:      State 4.225%; Local .5-4%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales and use tax on purchases of tangible goods and services paid by either University check, charge card or paid by an employe representing the U.W. Must provide a copy of the exemption letter with payment. Missouri Tax. I.D. Number-14961113.


State:      NEW MEXICO

Tax Rate:      State 5%; local .125-2.438%

Exemption Restrictions and Filing Procedures:

Exemption allowed only for purchase of tangible personal property, not services. Institutions may call the UW System Travel Office (608-263-0873) for a copy of the multi-ply form.


State:      NORTH CAROLINA

Tax Rate:      6%

Exemption Restrictions and Filing Procedures:

Exemption not allowed from sales & use tax at time of purchase, but semiannual refund may be obtained by filing Form E-585 (side 1) and Form E-585 (side 2).


State:      NORTH DAKOTA

Tax Rate:      State 5%; Local 1-1.5%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases of tangible goods and services paid by University check or charge card. Must provide a copy of the certificate of exempt status (E-5526) at the time of purchases.


State:      OHIO

Tax Rate:      State 5% ; local 1-2%

Exemption Restrictions and Filing Procedures:

Exemption allowed from state and county sales and use tax on purchases of tangible personal property and certain services including lodging and meals. Payment may be by UW check, charge card or by the employe as long as a signed and dated exemption certificate is provided to the vendor.


State:      RHODE ISLAND

Tax Rate:     State 7%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases of tangible goods and services paid by University check or charge card. Must provide a copy of the certificate of exemption, number 6403, at the time of purchases. 


State:     TENNESSEE

Tax Rate:     State 7%; Local 1-2.75%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases of tangible personal property or taxable services paid by University check or charge card. Provide retailer with a copy of a completed certificate of exemption (form RV-N0003101).


State:      UTAH

Tax Rate:      State 4.65%; local .25 - 1.60%

Exemption Restrictions and Filing Procedures:

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 completed exemption certificate (form TC-721) is provided. When completing the exemption certificate, fill in "University of Wisconsin" as the name of the institution claiming exemption, check the box labeled "RELIGIOUS OR CHARITABLE INSTITUTION," and provide Sales Tax Exemption #N11943 in the space provided.


State:     VERMONT

Tax Rate:     State 5%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on purchases of goods and services paid by University check or charge card. Provide retailer with a copy of completed resale and exempt organization certificate (28409) and Sales and Use Tax Registration Form prior to or at the time of purchase.


State:      VIRGINIA

Tax Rate:     State 3.5%; Local 1%

Exemption Restrictions and Filing Procedures:

Exemption allowed from sales & use tax on tangible personal property purchased or leased for use or consumption and paid by University check. Must provide a copy of a completed certificate of exemption (form ST-13 Page 1) and (form ST-13 Page 2) at the time of purchase. Exemption is not allowed on services including meals and lodging.


State:      WEST VIRGINIA

Tax Rate:     State 6%

Exemption Restrictions and Filing Procedures:

Exemption is allowed from sales tax on goods and services purchased within the state of West Virginia. A copy of the exemption certificate must be provided at the time of purchase.

If the sale is completed outside of West Virginia and the merchandise is delivered by common carrier, the out-of-state sale would not be subject to West Virginia sales tax. A sale of goods is not deemed finalized until the customer takes delivery of the product in their home state.

NOTE: Gasoline or special fuels purchases are not sales tax exempt.