Skip to Content

Tax Exemptions

This page provides information on tax exemption status by state and sales tax exemption certificates. This allows Wittenberg to eliminate eligible state tax charges on purchases of goods, services, meals, and lodging by the University.

*To qualify for exemption, purchases must be made directly by the University; i.e. with a purchasing card or University-issued check. To access the appropriate forms and procedures for a particular state, scroll down the list of states below.

States where Wittenberg has a sales tax exemption*

Colorado

Exemption is allowed from sales tax on the purchase of goods and taxable services. Use of the Ohio Exemption Certificate must accompany purchases.

Connecticut

Form CERT-119 must be provided to the vendor for purchases of property and services, excluding meals and lodging. Form CERT-112 be pre-approved by the Connecticut Department of Revenue and provided to the vendor for purchases of meals and lodging. Form CERT-123 can be used as a blanket certificate for purchases of meals and lodging once pre-approved by the Connecticut Department of Revenue. Include the IRS Determination Letter with these forms.

Florida

Sales and Use Tax exemption on the payment of sales and use tax on real property rented, transient rental property rented (hotel/motel lodging), tangible personal property purchased or rented, or services purchased. A copy of the Consumer Certificate of Exemption must accompany the payment.

Idaho

Exemption is allowed from sales and use tax on purchases of tangible personal property and taxable services, including lodging when supported by Form ST-104 HM. All other purchases of tangible personal property must be supported by Form ST 101. Once given to the vendor, this form is valid for all purchases.

Illinois

Sales of any kind are exempt from the Retailer's Occupation tax, the service occupation tax, the use tax, and the service use tax. The university is not exempt from the Illinois Hotel Operator’s Tax. The vendor must be provided with a copy of the Illinois Department of Revenue Determination Letter that includes our tax exemption identification number.

Kansas

Exemption allowed from sales and use tax on purchases of tangible personal property and taxable services. A copy of the Sales and Use Tax Entity Exemption Certificate provided by the Kansas Department of Revenue must accompany payment.

Kentucky

Purchases derived from lodgings, meals, materials, and equipment are all eligible for this exemption, provided we give our Out-of-state exemption certificate to the vendor. This exemption does not apply to motor vehicle tax usage when purchasing a vehicle or u-drive-it-tax when renting a motor vehicle.

Maine

Exemption allowed from sales and use tax on purchases of tangible personal property and taxable services. Must present a copy of the Permanent Exemption Certificate to the vendor in order to make tax exempt purchases.

Michigan

Exemption allowed from sales and use tax on purchases of tangible goods and services. Provide the vendor with a copy of the Michigan Sales and Use Tax Certificate of Exemption along with our IRS Determination Letter.

Minnesota**

If making purchases in Minnesota, purchaser must apply for sales tax exemption first. Note: Sales Tax exemption in Minnesota does not cover purchases of prepared food, candy, soft drinks, alcoholic beverages, including catered food; lodging; most motor vehicles; 9.2% car rental tax and 5% car rental fee. Once the application is completed and mailed to the Minnesota Department of Revenue, a determination will be made and if approved, a Certificate of Exemption can be filled out and provided to vendors.

Mississippi

Exemption is allowed for sales of tangible personal property or services. More details can be found on our Letter Ruling, which needs to be given to the vendor at time of purchase.

Missouri

An exemption is allowed from sales and use tax for purchases of tangible personal property or taxable services. The Missouri Exemption Certificate must be provided to vendors when payment is made.

New Jersey

Exemption is allowed from the NJ sales and use tax on the purchase of goods, meals, services, room occupancies and admissions that are directly related to the purpose of our organization, except purchases of energy and utility services. We must present Form ST-5 State of New Jersey Exempt Organization Certificate to vendors to claim this exemption.

New York

Exemption allowed from sales and use tax on purchases of goods and taxable services, excluding motor fuel. A copy of the New York Exempt Organization Exempt Purchase Certificate must be provided to the vendor.

North Carolina**

We do not qualify for sales tax exemption, however we do qualify for refunds of sales and/or use taxes that we pay on direct purchases of tangible personal property for use in carrying on our work. Taxes paid on purchases of electricity, piped natural gas, telecommunications and ancillary services, video programming, prepaid meal plans, the purchase, lease, or rental of motor vehicles, local occupancy or local prepared food and beverage taxes, scrap tire disposal or white goods disposal taxes, reimbursements for travel expenses, alcoholic beverages, and digital property do not qualify for refund. To claim refunds on direct purchases of tangible personal property for use in carrying on the work of the university, use Form E-585 and mail to NC Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0001.

North Dakota

Exemption allowed from sales and use tax on purchases of tangible goods and taxable services. Provide a Certificate of Exempt Status to the vendor at the time of purchase.

Ohio

We are sales tax exempt from all purchases of tangible personal property and selected services when we present our Ohio Sales Tax Exemption Certificate to vendors at the time of purchase.

Tennessee

Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. A completed Tennessee Certificate of Exemption must be provided to the vendor.

Texas

Sales tax exemption extends to goods and services purchased for use by our organization. Anyone traveling on official business must pay sales tax on taxable purchases such as parking, whether reimbursed per diem or for actual expenses incurred. A sales tax exemption does not include taxes on the purchase, rental or use of motor vehicles. Our organization does not qualify for the hotel occupancy tax exemption. We must present to vendors a copy of the Texas Sales and Use Tax Exemption Certificate along with a copy of our Exemption Verification Letter.

Utah

We are exempt from paying sales tax on purchases of $1,000 or more by providing our Exemption Certificate. This exemption applies to the transient room tax, resort communities tax, prepared food tax, and tourism leasing tax. If purchases are less than $1,000, we may request a refund using the following forms.

West Virginia

We are exempt from paying sales tax on tangible personal property or taxable services. We must provide the vendor with our Ohio Sales Tax Exemption at the time of purchase.

Wisconsin

All tangible personal property and services are tax exempt. In order for sales of meals or lodging to a school to be exempt from sales and use tax, the seller (hotel/restaurant) must issue the billing or invoice for the meal or lodging in the name of the school (or school and employee purchasing meal/room) and a properly completed Exemption Certificate. If both of those conditions are met, the purchases by the school are exempt from Wisconsin sales and use tax, regardless of whether the school or its employee pays the seller for the purchase of the meal or lodging.

Wyoming

Exemption allowed from sales and use tax on purchases of tangible personal property or taxable services. Must present vendor with the Streamlined Sales and Use Tax Agreement Certificate of Exemption and the Determination Letter from the Wyoming Department of Revenue.

 


States with no sales tax

  • Alaska
  • Delaware
  • Montana
  • New Hampshire
  • Oregon
  • U.S. Virgin Islands

States where Wittenberg does not qualify for sales tax exemption

  • Alabama
  • Arizona
  • Arkansas
  • California
  • Georgia
  • Iowa
  • Louisiana
  • Maryland
  • Nebraska
  • Nevada
  • Oklahoma
  • South Carolina
  • South Dakota
  • Vermont
  • Washington
  • Washington, D.C.

If you have any further questions or concerns, please contact the University Controller, Rhonda Ward, at rward@wittenberg.edu.

Back to top