Tax Exemption

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Certification

As an agency of the State of Texas, the University is exempt from paying sales tax on the purchase of goods and services. Before a vendor can process an order without charging sales tax, they require a Texas Sales and Use Tax Exemption Certification for their file.

If you are placing an order with a vendor who does not already have a Certification from the University, email the following information to accountspayable@sfasu.edu:

  • Name of vendor
  • Physical address of vendor
  • Email address (preferred) or fax number
  • Contact name (if any)
  • Order number or other reference number (if any)

A reply to your email will be sent to confirm that the form has been sent to vendor.

How to Claim Exemption

Out-of-state exemption

Ä¢¹½ÊÓƵ has out-of-state tax exemption in some states. Select a state to determine exemption status and, if applicable, view documents required to claim the exemption.

Out-of-state tax exemptions
State Required documentation/explanation
Alabama Not exempt - must pay tax.
Alaska No state sales and use tax. Some local jurisdictions impose local sales taxes.
Arizona Not exempt - must pay tax.
Arkansas Not exempt - must pay tax.
California Not exempt - must pay tax.
Colorado Provide Texas certificate. Must use P-Card, T-Card, or direct billing.
Connecticut Not exempt - must pay tax.
Delaware No state sales tax. Has a rental tax.
Florida Provide Florida "Consumer's Certificate of Exemption" (DR-14) to vendor or supplier before making tax-exempt purchases. Exemption applicable for purchases, lodging, and services. Must use P-Card, T-Card, or direct billing.
Georgia Not exempt - must pay tax.
Hawaii No state sales tax. Has a general excise tax.
Idaho Must use T-card or direct billing. Provide applicable form to vendor:
Illinois Provide "Illinois Sales Tax Exemption Certificate" to vendor. This authorizes Ä¢¹½ÊÓƵ to purchase tangible personal property tax-free. Lodging is not tax exempt.
Indiana Provide completed ST-105 to vendor. Select the applicable prefilled form:
Iowa Not exempt - must pay tax.
Kansas Not exempt - must pay tax.
Kentucky Must use T-card or direct billing. Provide completed Kentucky "Out-of-State Purchase Exemption Certificate" (Form 51A127) to vendor.
Louisiana Not exempt - must pay tax.
Maine Must use T-card or direct billing. Complete the Maine Revenue Services "Permanent Exemption Certificate" and provide to vendor.
Maryland Not exempt - must pay tax.
Massachusetts Not exempt - must pay tax.
Michigan Must use T-card or direct billing. Provide competed prefilled Form 3372 to vendor.
Minnesota Most goods, services and equipment purchases are tax exempt. However, meals and lodging are NOT tax exempt. Must use T-card or direct billing. Provide completed Form ST3 "Certificate of Exemption" to vendor.
Mississippi Must use T-card or direct billing. Provide copy of letter from Mississippi Department of Revenue to vendor. This authorizes Ä¢¹½ÊÓƵ to be exempt from sales taxes.
Missouri Accepts Texas certificate. Provide Texas certificate and email from Missouri Department of Revenue to vendor.
Montana No state sales tax.
Nebraska Not exempt - must pay tax.
Nevada Not exempt - must pay tax.
New Hampshire No general state sales and use tax. However, there is a tax on rooms, meals, and vehicle rentals. Provide page from website confirming that New Hampshire does not issue certificates for exemptions to vendor.
New Jersey Not exempt - must pay tax.
New Mexico Not exempt - must pay tax.
New York Not exempt - must pay tax.
North Carolina Not exempt - must pay tax.
North Dakota Must use T-card or direct billing. Provide "State of North Dakota Certificate of Exempt Status - Exempt Organization" to vendor. This authorizes Ä¢¹½ÊÓƵ to be exempt from sales taxes for purchases, rental and leases of tangible personal property.
Ohio Provide completed Ohio "Sales and Use Tax Blanket Exemption Certificate" (Form STEC B) to vendor.
Oklahoma Not exempt - must pay tax.
Oregon No state sales tax, but there is a lodging tax.
Pennsylvania Not exempt - must pay tax.
Rhode Island Must use T-card or direct billing. Provide Rhode Island "Certificate of Exemption" to vendor. If purchasing lodging and/or meals, also provide the May 31, 2017, email that confirms the exemption applies to lodging and meals.
South Carolina Not exempt - must pay tax.
South Dakota Not exempt - must pay tax.
Tennessee Must use T-card or direct billing. Provide copy of Tennessee "Sales and Use Tax Certificate of Exemption" to the vendor, with the lower portion completed. This authorizes Ä¢¹½ÊÓƵ to be exempt from sales and use taxes on the purchase of goods and services.
Utah Not exempt - must pay tax.
Vermont Not exempt - must pay tax.
Virginia Not exempt - must pay tax.
Washington Not exempt - must pay tax.
West Virginia Not exempt - must pay tax.
Wisconsin Not exempt - must pay tax.
Wyoming Not exempt - must pay tax.

In-state exemption

Ä¢¹½ÊÓƵ is exempt from paying State of Texas sales tax, use tax, and hotel occupancy tax.

Texas tax exemptions
State Required documentation/explanation
Texas Provide "Texas Hotel Occupancy Tax Exemption Certificate" to vendor for lodging. For all other purchases, provide "Texas Sales and Use Tax Exemption Certification" (signed by Ä¢¹½ÊÓƵ’s director of procurement and property services) to vendor.

Requirements for Claiming Exemption in Texas

The following forms, letters and information are required to claim the exemption in Texas:

  • Sales and Use Tax, Hotel Occupancy Tax and Motor Vehicle Rental Tax Exemptions
  • Texas Sales and Use Tax Exemption Certification, Form 01-339 (Back) (signed by Ä¢¹½ÊÓƵ’s director of procurement and property services)
  • Texas Hotel Occupancy Tax Exemption Certificate
  • State Sales Tax exemption letter from Ä¢¹½ÊÓƵ’s director of procurement and property services
  • Sales and Use Tax and Hotel Occupancy Tax exemption letter from Texas Comptroller of Public Accounts
  • Motor Vehicle Rental Tax Exemption Certificate

Ä¢¹½ÊÓƵ Texas taxpayer identification number: 17560025144
Ä¢¹½ÊÓƵ Federal Employer Identification Number (FEIN): 75-6002514