Sales and Use Tax Exemptions

States with No Sales and Use Taxes or the College 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 the College qualifies for sales and use tax exemptions if paid for directly by the College (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

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

Not Exempt

 

States that Do Not Offer or the College Does Not Qualify for an Exemption

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

ALABAMA

ILLINOIS

MICHIGAN

NEW YORK

TENNESSEE

ARIZONA

INDIANA

MINNESOTA

NORTH CAROLINA

UTAH

ARKANSAS

IOWA

MISSISSIPPI

NORTH DAKOTA

VERMONT

CALIFORNIA

KANSAS

MISSOURI

OKLAHOMA

WASHINGTON

CONNECTICUT

KENTUCKY

NEBRASKA

PENNSYLVANIA

WEST VIRGINIA

DISTRICT OF COLUMBIA

LOUISIANA

NEVADA

RHODE ISLAND

WISCONSIN

GEORGIA

MAINE

NEW JERSEY

SOUTH CAROLINA

WYOMING

HAWAII

MARYLAND

NEW MEXICO

SOUTH DAKOTA