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.

States where UAH qualifies
for sales tax exempetion*		 States which
have no sales tax
Alabama Alaska
Connecticut Delaware
Florida Montana
Idaho New Hampshire
Kansas Oregon
Kentucky  
Michigan  
Minnesota  
Mississipi  
Ohio  
Texas  
Utah  
 


*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.