14.72 Out-of-State Sales Tax Exemptions
last updated: 07/01/2004
| Purpose: |
To provide guidelines and procedures for travel for The University of
Arizona employees, students and affiliates. |
| Policy Owner: |
Tax Compliance |
| Purpose: |
A few states offer sales tax exemptions to UA
employees traveling on University business. These exemptions can be
used to avoid paying certain taxes charged by hotels, motels, and
restaurants.
The following table lists states that allow for a
sales tax exemption and instructions on how to request the
exemption. Before an employee takes a trip, review this list, and if
an exemption applies, obtain the necessary information to allow the
traveler to request the exemption.
Because most of the states permitting sales tax exemptions
do not allow the exemption if payment is made by an individual on
behalf of the UA, payment must be made by the University
directly. Therefore, applicability of this policy is limited
to circumstances where payment can be made by the University in
advance. See FRS Department Manual,
Section 14.11, for information on funding the cost of travel and
prepaying expenses. |
| State |
Instruction |
| Kansas |
Complete a School or
Educational Institution Exemption Certificate and present it to
the hotel or restaurant. |
| Florida |
Provide vendor with a copy of
Consumer's Certificate of Exemption. Payment must be made by
UA; payments made by an individual on behalf of the University are
taxable. |
| Missouri |
Print a copy of the document State of Missouri,
Exemption from Missouri Sales and Use Tax on Purchases and
present it to the restaurant or hotel. |
| Tennessee |
Only student groups traveling on
university business can be exempt from sales tax in Tennessee.
Faculty and staff cannot use the exemption unless they are traveling
with a qualifying student group. Additionally, student groups having their
own bank accounts cannot use this exemption.
For student groups qualifying for the exemption, the dean of the
department sponsoring the students must write a letter to the
Tennessee Department of Revenue on UA letterhead verifying that the
group is from the University of Arizona and briefly explaining
the purpose of the group's travel in Tennessee.
The letter from the dean should be sent to the Tennessee
Department of Revenue well ahead of any scheduled trips so that
documents allowing the exemption from sales tax can be obtained.
The letter should be sent to the following address:
State of Tennessee
Department of Revenue
Andrew Jackson State Office Building
Nashville, Tennessee 37242
Additional contact information is available on the Tennessee
Department of Revenue website.
If payment is made using personal checks or credit cards, vendors
must charge Tennessee sales tax. |
| Wisconsin |
Fill
out Wisconsin's Form
S-211. In the "Proposed Exempt Use" section, go to
the "Other" section, and check the box labeled, "Items
or services purchased directly by and used by religious, charitable,
educational...organizations holding a Wisconsin Certificate of
Exempt Status." Place UA's Tax Exemption Number on the
line provided. The number is ES 43531.
|
Alaska, Delaware, Montana, New Hampshire, and
Oregon |
These states do not charge
sales tax, so travel to these states does not require any
advance preparation with regard to sales tax:
|
FRS Departmental Manual
·FSO Homepage
·UAInfo
·14
Travel
maintained by: Cecilia Au
last reviewed: 6/30/04
|