Several states have granted SLU exempt status and will waive sales tax if 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 should 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)
Connecticut (Needs to have prior approval from the Department of Revenue 1-800-382-4929) PLUS (exemption only allowed if payment by University check)
Florida (exemption only allowed if payment by University check)
Kansas (exemption only allowed if payment by University check)
Kentucky (exemption not allowed on car rentals)
Massachusetts (pay tax on rooms and meals, unless the meal is for a fund raising event that we are hosting)
Pennsylvania (Note: The middle of the form is be completed only if change of address or name)
Rhode Island (sales tax on lodging is not exempt and exemption only allowed if payment by University check)
Vermont (sales tax on meals and lodging is not exempt)
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 Janet Rowe in the Business Office and she will request a refund.