University Sales Tax Exemptions-other states
The University’s Utah sales tax exemption certificate does NOT apply when business is conducted outside of Utah
During the operation of the University of Utah’s exempt mission, the University may conduct business in states other than Utah. Such business might include conducting a conference or participating in collegiate athletic events. Accordingly, the University would like to apply for sales tax exemptions in such other states if allowed by such other states’ laws. The University has applied for some state sales tax exemptions as listed below. When a department conducts business in another state, please check the information below to see if a sales tax exemption might apply. If your department will be conducting future business in a state not listed below, please contact Tax Services. Tax Services can research whether the University may qualify for a sales tax exemption is such state. If the University qualifies for a sales tax exemption in another state, it may take several months to secure the exemption certificate.
| STATE | SALES & USE | HOTEL & LODGING | EXEMPTION CERTIFICATE |
|---|---|---|---|
| Alabama | No Exemption | No Exemption | |
| Arizona | No Exemption | No Exemption | |
| California | No Exemption | No Exemption | |
| Colorado | Exempt – Charitable Organization | Exempt | Colorado sales tax exemption |
| District of Columbia | No Exemption | No Exemption | |
| Florida | Exempt – Charitable Organization | Exempt | Florida sales tax exemption |
| Gerogia | No Exemption | No Exemption | |
| Hawaii | No Exemption | No Exemption | |
| Idaho | Exempt – Charitable Organization | Exempt | Idaho sales tax exemption |
| Illinois | Exempt – Education | Exempt | Illinois sales tax exemption |
| Indiana | Exempt – Education/Nonprofit | No Exemption | Indiana sales tax exemption |
| Kansas | Exempt – Education | Exempt from sales tax, if paid by U funds but not transient room tax | Kansas sales tax exemption |
| Louisiana | No Exemption | No Exemption | |
| Maine | Exempt – Charitable Organization | Exempt | Maine sales tax exemption |
| Maryland | No Exemption | No Exemption | |
| Massachusetts | Exempt – Charitable Organization | No Exemption | Massachusetts sales tax exemption |
| Michigan | Exempt – Non Profit | No Exemption | Michigan sales tax exemption |
| Minnesota | Exempt – Charitable Organization | No Exemption | Minnesota sales tax exemption |
| Missouri | Exempt – Education/Nonprofit | Exempt | Missouri sales tax exemption |
| Montana | No General Sales Tax–Sales tax at resorts | No Exemption | |
| Nebraska | No Exemption | No Exemption | |
| Nevada | No Exemption | No Exemption | |
| New Hampshire | No Sales Tax | No Exemption | |
| New Mexico | No Exemption | No Exemption | |
| New York | No Exemption | No Exemption | |
| Ohio | Exempt-Nonprofit | Exempt | Ohio sales tax exemption |
| Oklahoma | No Exemption | No Exemption | |
| Oregon | No state sales tax. City of Ashland has tax on food and beverage | No Exemption | |
| Pennsylvania | No Exemption | No Exemption | |
| South Carolina | No Exemption | No Exemption | |
| Tennessee | Exempt – 501(c)(3) | Exempt | IRS tax exempt letter |
| Texas | Exempt – Education/Nonprofit | No Exemption | Texas sales tax exemption – Additional Information |
| Virginia | No Exemption | No Exemption | |
| Washington | No Exemption | No Exemption | |
| Wisconsin | No Exemption | No Exemption | |
| Wyoming | No Exemption | No Exemption |
