Sales Tax Exemption Information

Several states have granted SLU exempt status and will waive sales tax when provided with the tax exempt certificate issued to SLU by their state. Merchants will generally require a copy of this certificate and proof that the university is the direct purchaser of the goods or services in order to waive the sales tax. Using a purchase order, university check, university purchasing card, or travel card to pay for the purchase proves that the university is the direct purchaser.

All employees traveling on university business MUST present the certificate of tax exemption when paying for lodging in a state in which the exemption is extended to the cost of lodging.

Exempt certificates are available for the following states:

Arkansas (exemption only applies to tangible personal property)  Tax on meals, hotel rooms and car rentals are not tax exempt.

Colorado SLU is not tax-exempt, but vendors may, at their discretion, accept SLU's NYS Tax Exempt certificate or the Federal 501(c)(3) tax exemption letter (please contact the Business Office for a copy of the letter) for conferences, recruiting, etc. as long as the expenses are not incurred for fundraising.

Connecticut  Will not approve tax exemption for fund raising.  Finally, the date needs to be the date of the request.  The Department of Revenue Services will not accept back dated requests.

Florida Payment must be made by University check or University credit card

Illinois Must stay for 30 days for exemption on hotel tax

Kansas Payment must be made by University check or University credit card

Kentucky Payment must be made by University check or University credit card.  Exemption not available on car rentals.

Maine Payment must be made by University check or University credit card

Massachusetts (tax on lodging is not exempted)

Michigan Payment must be made by University check or University credit card

Mississippi Payment must be made by University check or University credit card

Missouri Payment must be made by University check or University credit card

New York Payment must be made by University check or University credit card

North Dakota Payment must be made by University check or University credit card

Ohio  Reservations should be made by the department admin if at all possible, using the travel card as payment. Payment must be made by University check or University credit card.

Pennsylvania - The University is not exempt from sales tax and occupancy tax.

Rhode Island Payment must be made by University check or University card.  No exemption on room surcharges

Tennessee   Payment must be made by University check or University credit card.  Contact the Business Office for a copy of the 501(c)(3) letter. Tennessee doesn't have a formal form of their own.

Texas  Must pay hotel occupancy & purchase, lease, or rental car tax and then can submit the form for reimbursement to the state.

Utah has granted the university tax exempt status, but not issued an exemption certificate.  Utah will refund sales taxes upon receipt of a refund coupon and proof of purchase.  Departments charged Utah sales tax should notify the Business Office and she will request a refund.

Vermont No exemption on meals, lodging and rental cars.  St. Lawrence University's tax exempt # with Vermont is 450-150532239F-01.

Wisconsin Payment must be made by University check or University credit card

In all states, charges must be paid for with a University check or University credit card.  The exempt certificate must be shown before the transaction is processed to avoid misunderstanding of St. Lawrence's exempt status.