Out-of-State Sales Tax Exemptions

States With No Sales and Use Taxes

The following states do not impose sales and use taxes (other taxes may apply or localities may impose local taxes).

Table showing states with no sales and use taxes and info on their retails sales, meals, car rental and lodging taxes
STATE	RETAIL SALES	MEALS	CAR RENTAL	LODGING
ALASKA	NO STATE TAX	Local tax may apply	Local tax may apply	Local tax may apply
DELAWARE	NO STATE TAX	Gross Receipts Tax may apply	Gross Receipts Tax may apply	Gross Receipts Tax may apply
MONTANA	NO STATE TAX	N/A	Taxes apply	Taxes apply
NEW HAMPSHIRE	NO STATE TAX	Taxes apply	Taxes apply	Taxes apply
OREGON	NO STATE TAX	N/A	N/A	Taxes apply

States Where W&M Qualifies for an Exemption

W&M qualifies for sales and use tax exemptions if paid for directly by W&M (i.e. a W&M check, a W&M small purchase charge card, a purchase order, etc.). Employees will not be entitled to any exemption if paying from their own personal funds and requesting reimbursement. Please click on the appropriate link to obtain the exemption certificate. For questions, please contact the Tax Compliance Office via [[tax]].

Multi-column table of states and their corresponding tax exemption statuses
STATE	RETAIL SALES	MEALS	CAR RENTAL	LODGING	To Obtain Sales and Use Tax Certificates- Click on link below
COLORADO	EXEMPT	Non Exempt	EXEMPT	Non Exempt	Sales and Use Tax Certifications of Exemption William & Mary (wm.edu)
FLORIDA	EXEMPT	EXEMPT	EXEMPT	EXEMPT	Florida Consumer's Certificate of Exemption
IDAHO	EXEMPT	EXEMPT	EXEMPT	EXEMPT	Idaho Sales Tax Exemption Certificate
ILLINOIS	EXEMPT	EXEMPT	EXEMPT	Non Exempt	Illinois Sales Tax Exemption Certificate
MASSACHUSETTS	EXEMPT	EXEMPT	EXEMPT	Non Exempt	Massachusetts Sales Tax Exempt Purchase Certificate
NORTH DAKOTA	EXEMPT	EXEMPT	EXEMPT	EXEMPT (with lodging form)	North Dakota Certificate of Exempt Status
OHIO	EXEMPT	EXEMPT	EXEMPT	EXEMPT	Ohio Sales and Use Tax Exemption Certificate
TEXAS	EXEMPT	EXEMPT	Non Exempt	Non Exempt	Texas Sales and Use Tax Exemption Certificate
VIRGINIA	EXEMPT	EXEMPT	EXEMPT	Non Exempt	Sales and Use Tax Certifications of Exemption I William & Mary (wm.edu)

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.

Multi column table listing all of the corresponding states
ALABAMA	INDIANA	MINNESOTA	NORTH CAROLINA	VERMONT
ARIZONA	IOWA	MISSISSIPPI	OKLAHOMA	WASHINGTON
ARKANSAS	KANSAS	MISSOURI	PENNSYLVANIA	WEST VIRGINIA
CALIFORNIA	KENTUCKY	NEBRASKA	RHODE ISLAND	WISCONSIN
CONNECTICUT	LOUISIANA	NEVADA	SOUTH CAROLINA	WYOMING
DISTRICT OF COLUMBIA	MAINE	NEW JERSEY	SOUTH DAKOTA
GEORGIA	MARYLAND	NEW MEXICO	TENNESSEE
HAWAII	MICHIGAN	NEW YORK	UTAH

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