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Tax Exemption Certificates

The University of Delaware maintains tax exemption certificates in many states for use when traveling. Use of these certificates is limited to University business.

Please keep in mind that vendors usually want to retain the certificate for their files. For that reason, we recommend that you bring multiple copies of the appropriate certificate, especially if you are likely to use more than one vendor in a particular state. Also, please note that many of the certificates require the purchaser to fill in additional information prior to the purchase.

If you have any questions regarding tax exempt status or the use of these certificates, please contact Procurement Services at procurement@udel.edu or (302) 831-2161.

United States
Federal Tax Exemption Certificate
Federal Excise Tax Exemption Certificate
Multi-State Tax Exemption Certificate

Alabama
Not exempt

Alaska
Alaska has no sales tax. Lodging tax is charged by individual cities. Exemptions may be available by contacting the individual city.

Arizona
Application currently pending

Arkansas
Not exempt

California
Not exempt Colorado
Sales Tax Exemption Certificate
Not exempt for lodging

Connecticut
Sales Tax Exemption Certificate
Lodging Tax Exemption Certificate
Lodging and meals are only exempt if paid directly by the University (via Purchase Order or UD Credit Card). Additionally, lodging and meals require preapproval from the State of Connecticut before they can be tax exempt. Lodging and meals cannot be tax exempt if the participants will be reimbursing the University of Delaware for the cost.

Delaware
Lodging Tax Exemption Certificate
Delaware has no sales tax.

District of Columbia
Not exempt

Florida
Sales/Lodging Tax Exemption Certificate

Georgia
Not exempt

Hawaii
Not exempt

Idaho
Sales/Lodging Tax Exemption Certificate
Lodging and meals are only exempt if paid directly by the University (via Purchase Order or UD Credit Card). American Express cards cannot be used to pay for tax exempt lodging or meals.

Illinois
Sales Tax Exemption Certificate
Not exempt for lodging

Indiana
Not exempt

Iowa
Not exempt

Kansas
Sales/Lodging Tax Exemption Certificate

Kentucky
Not exempt

Louisiana
Not exempt

Maine
Sales/Lodging Tax Exemption Certificate

Maryland
Not exempt

Massachusetts
Sales Tax Exemption Certificate
Not exempt for lodging

Michigan
Sales/Lodging Tax Exemption Certificate
Lodging and meals are only exempt if paid directly by the University (via Purchase Order or UD Credit Card). American Express cards cannot be used to pay for tax exempt lodging or meals. Additionally, the University is not exempt from Michigan State Convention Facility Tax.

Minnesota
Sales Tax Exemption Certificate
Not exempt for lodging

Mississippi
Application currently pending

Missouri
Sales Tax Exemption Certificate
Not exempt for lodging

Montana
Montana has no sales tax; not exempt for lodging.

Nebraska
Not exempt

Nevada
Not exempt

New Hampshire
New Hampshire has no sales tax; not exempt for lodging.

New Jersey
Sales Tax Exemption Certificate
Hotels charge both sales and lodging tax. The University is exempt only from the sales tax portion.

New Mexico
New Mexico has no sales tax; not exempt for lodging.

New York
Sales/Lodging Tax Exemption Certificate

North Carolina
Not exempt

North Dakota
Sales/Lodging Tax Exemption Certificate
Lodging and meals are only exempt if paid directly by the University (via Purchase Order or UD Credit Card). American Express cards cannot be used to pay for tax exempt lodging or meals.

Ohio
Sales Tax Exemption Certificate
Not exempt for lodging

Oklahoma
Not exempt

Oregon
Has no sales tax. Lodging tax is charged by individual cities. Exemptions may be available by contacting the individual city.

Pennsylvania
Sales Tax Exemption Certificate

Rhode Island
Sales/Lodging Tax Exemption Certificate

South Carolina
Not exempt

South Dakota
Not exempt

Tennessee
Sales Tax Exemption Certificate
Purchases are only exempt if paid directly by the University (via Purchase Order or UD Credit Card). Not exempt for lodging.

Texas
Sales Tax Exemption Certificate
Not exempt for lodging

Utah
Not exempt

Vermont
Sales Tax Exemption Certificate
Not exempt for lodging.

Virginia
Not exempt

Washington
Not exempt

West Virginia
Not exempt

Wisconsin
Sales/Lodging Tax Exemption Certificate

Wyoming
Not exempt