Other State Sales and Use Tax Exemption Certificates


The exemption certificates may not apply to municipal sales or excise tax

State

State Exemption Certificate

General Purchases & Services

Meals

Lodging

Expiration Date

Alabama

N/A

Taxable

Taxable

Taxable

N/A

Alaska

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

Arizona

N/A

Taxable

Taxable

Taxable

N/A

Arkansas

N/A

Taxable

Taxable

Taxable

N/A

California

N/A

Taxable

Taxable

Taxable

N/A

Colorado

Certificate

Exempt

Exempt

Exempt

N/A

    Denver, CO

Certificate

Exempt

Exempt

Exempt

N/A

Connecticut

Certificate-Purchases Certificate-Meals & Lodging

Exempt

Exempt

Exempt

See Attachment

Delaware

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

Florida

Certificate

Exempt

Exempt

Exempt

3/31/2023

Georgia

N/A

Taxable

Taxable

Taxable

N/A

Hawaii

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

Idaho

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Illinois

Certificate

Exempt

Exempt

Taxable

9/1/18

Indiana

Certificate

Exempt

Taxable

Exempt

N/A

Iowa

N/A

Taxable

Taxable

Taxable

N/A

Kansas

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Kentucky

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Louisiana

N/A

Taxable

Taxable

Taxable

N/A

Maine

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Maryland

N/A

Taxable

Taxable

Taxable

N/A

Massachusetts

Certificate

Exempt

Exempt

Taxable

08/16/22

Michigan

Certificate

Exempt

Exempt

Exempt

See Attachment

Minnesota

Certificate

Exempt

Not Exempt

Not Exempt

No Expiration Date

Mississippi

Certificate

Exempt

Exempt

Exempt

10/15/19

Missouri

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Montana

N/A

No State Sales Tax

No State Sales Tax

Taxable

N/A

Nebraska

N/A

Taxable

Taxable

Taxable

N/A

Nevada

N/A

Taxable

Taxable

Taxable

N/A

New Hampshire

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

New Jersey

Certificate

Exempt

Exempt

Exempt

See Attachment

New Mexico

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

New York

Certificate

Exempt

Exempt

Exempt

See Attachment

North Carolina

N/A

Taxable

Taxable

Taxable

N/A

North Dakota

Certificate

Exempt

Exempt

Exempt

In process

Ohio

Certificate

Exempt

Exempt

Exempt

See Attachment

Oklahoma

N/A

Taxable

Taxable

Taxable

N/A

Oregon

N/A

No State Sales Tax

No State Sales Tax

No State Sales Tax

N/A

Pennsylvania

N/A

Taxable

Taxable

Taxable

N/A

Rhode Island

N/A

Taxable

Taxable

Taxable

N/A

South Carolina

N/A

Taxable

Taxable

Taxable

N/A

South Dakota

N/A

Taxable

Taxable

Taxable

N/A

Tennessee

Certificate

Exempt

Exempt

Exempt

No Expiration Date

Texas

Certificate

See Attachment

Exempt

Taxable

No Expiration Date

Utah

 N/A

Taxable

Taxable

Taxable

N/A

Vermont

N/A

Taxable

Taxable

Taxable

N/A

Virginia

N/A

Taxable

Taxable

Taxable

N/A

Washington

N/A

Taxable

Taxable

Taxable

N/A

West Virginia

N/A

Taxable

Taxable

Taxable

N/A

Wisconsin

Certificate

Exempt

Exempt

Exempt

No Exp Date

Wyoming

N/A

Taxable

Taxable

Taxable

N/A