Sales and Use Tax Exemptions

States with No Sales and Use Taxes or W&M Qualifies for an Exemption

The following states do not impose sales and use taxes (other taxes may apply or localities may impose local taxes) or W&M qualifies for sales and use tax exemptions if paid for directly by W&M (i.e. with a purchasing card or a purchase order).  Employees will not be entitled to any exemption if paying from their own personal funds and requesting reimbursement.  Please contact Cindi Fellows at (757) 221-2497 of clfellows@wm.edu for proper exemption forms or further guidance if taxes are being charged.

STATE

RETAIL SALES

LODGING

CAR RENTAL

MEALS

ALASKA

NO STATE TAX

Local tax may apply

Local tax may apply

Local tax may apply

COLORADO

EXEMPT

Not Exempt

EXEMPT

Not Exempt

DELAWARE

NO STATE TAX

Gross Receipts Tax may apply

Gross Receipts Tax may apply

Gross Receipts Tax may apply

FLORIDA

EXEMPT

EXEMPT

EXEMPT

EXEMPT

IDAHO

EXEMPT

EXEMPT

EXEMPT

EXEMPT

ILLINOIS

EXEMPT

Not Exempt

EXEMPT

EXEMPT

MASSACHUSETTS

EXEMPT

Not Exempt

EXEMPT

EXEMPT

MONTANA

NO STATE TAX

Taxes apply

Taxes apply

N/A

NEW HAMPSHIRE

NO STATE TAX

Taxes apply

Taxes apply

Taxes apply

OHIO

EXEMPT

EXEMPT

EXEMPT

EXEMPT

OREGON

NO STATE TAX

Taxes apply

N/A

N/A

TEXAS

EXEMPT

Not Exempt

Not Exempt

EXEMPT

VIRGINIA

EXEMPT

Not Exempt

Not Exempt

EXEMPT

 

States that Do Not Offer or W&M Does Not Qualify for an Exemption

The following states do not allow, or W&M does not qualify, for sales and use tax exemptions as an out-of-state educational institution or because W&M is not a 501(c)(3) organization authorized by the Internal Revenue Service. 

ALABAMA

INDIANA

MINNESOTA NORTH CAROLINA UTAH

ARIZONA

IOWA

MISSISSIPPI

NORTH DAKOTA VERMONT

ARKANSAS

KANSAS MISSOURI OKLAHOMA WASHINGTON

CALIFORNIA

KENTUCKY NEBRASKA PENNSYLVANIA WEST VIRGINIA

CONNECTICUT

LOUISIANA NEVADA RHODE ISLAND WISCONSIN

DISTRICT OF COLUMBIA

MAINE NEW JERSEY SOUTH CAROLINA WYOMING

GEORGIA

MARYLAND NEW MEXICO SOUTH DAKOTA

HAWAII

MICHIGAN NEW YORK TENNESSEE
NOTE:  The Virginia Institute of Marine Science ONLY qualifies for an exemption in the Commonwealth of Virginia.