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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 contact the Tax Compliance Office via [[tax]] for proper exemption forms or further guidance if taxes are being charged. 

Multi-column table of states and their corresponding tax exemption statuses

STATE

RETAIL SALES

MEALS

CAR RENTAL

LODGING

COLORADO

EXEMPT

Not Exempt

EXEMPT

Not Exempt

FLORIDA

EXEMPT

EXEMPT

EXEMPT

EXEMPT

IDAHO

EXEMPT

EXEMPT

EXEMPT

EXEMPT

ILLINOIS

EXEMPT

EXEMPT

EXEMPT

Not Exempt

MASSACHUSETTS

EXEMPT

EXEMPT

EXEMPT

Not Exempt

NORTH DAKOTA

EXEMPT

EXEMPT

EXEMPT

EXEMPT
(with lodging form)

OHIO

EXEMPT

EXEMPT

EXEMPT

EXEMPT

TEXAS

EXEMPT

EXEMPT

Not Exempt

Not Exempt

VIRGINIA

EXEMPT

EXEMPT

EXEMPT

Not 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. 

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.