Sales tax exemptions

Purchases paid by an employee

Please note: Where feasible and appropriate, employees should have the University pay pre-trip travel expenses and all non-travel purchases directly.  No state or local taxes should be charged in cases where it is a Missouri vendor or out-of-state vendor for which the University is exempt.

In-state

University of Missouri employees who purchase goods and services from Missouri vendors solely for University purposes, and in conformity with University regulations, may request that Missouri and local sales taxes not be added to their bill.

The employee should present:

  1. a copy of the Missouri Sales and Use Tax Exemption Certificate, and,
  2. their University identification card.

Out-of-state

University of Missouri employees who purchase goods and services from non-Missouri vendors solely for University purposes, and in conformity with University regulations, may request that sales taxes not be added to their bill..  Below is information about most state's tax exemption allowances.  If not listed, we currently do not have tax exemption information about that state.

**Please keep in mind that this refers to state or sales tax.  Hotels often charge other types of taxes that the University is not tax exempt.

States with Exemptions

     
State Exemption # Expiration date per document Document What you need to do to substantiate the exemption
         
Colorado n/a n/a Yes Provide copy of Missouri Exemption Letter to vendor
Florida 78-23-050510-57C 5/31/2014 Yes Provide each vendor with a copy of Florida certificate of exemption
Idaho  n/a  n/a  Yes Purchaser must complete Form ST-101 and submit to each individual vendor
Illinois E9983-5738-02 5/1/2011 Yes Provide Illinois Exemption number to vendor
Kansas n/a n/a Yes Purchaser must complete Form ST-28E and provide copy to each individual vendor
Kentucky n/a n/a Yes Provide a copy of completed Kentucky out of state exemption certificate.
Michigan n/a n/a Yes Must complete Sales & Use Tax Certificate Exemption Form 3372 and provide it to each vendor
Minnesota n/a n/a Yes Purchaser must complete Form ST3 and present to each vendor
North Dakota E-5496 n/a Yes Provide Copy of ND Cert of exempt Status issued 5/1/90
Ohio n/a n/a Yes Purchaser must complete Form STEC-13 and present it to each vendor
Rhode Island 4065 n/a Yes Provide copy of Certificate of Exemption
Texas n/a n/a Yes Fill out and provide Texas Sales Tax Exemption Certificate
Wisconsin ES 34809 n/a Yes Provide Wisconsin Certificate of Exemption Status
         
         

States with no Sales Tax

     
         
Alaska Hawaii New Hampshire Oregon  
Delaware Montana New Mexico    
         
         

States in which we do not qualify

   
         
Alabama Indiana Nebraska South Carolina West Virginia
Arizona Iowa Nevada South Dakota Wyoming
Arkansas Louisiana New Jersey Tennessee  
California Maine New York Utah  
Connecticut Maryland North Carolina Vermont  
District of Columbia Massachusetts Oklahoma Virginia  
Georgia Mississippi Pennsylvania Washington