{"id":4909,"date":"2023-04-05T15:20:04","date_gmt":"2023-04-05T15:20:04","guid":{"rendered":"https:\/\/qa.www.purdue.edu\/treasurer\/finance\/\/?page_id=4909"},"modified":"2026-03-05T15:56:11","modified_gmt":"2026-03-05T20:56:11","slug":"tax-exemption","status":"publish","type":"page","link":"https:\/\/www.purdue.edu\/treasurer\/finance\/managerial-accounting-services\/organizational-tax\/tax-exemption\/","title":{"rendered":"Tax Exemption"},"content":{"rendered":"\n
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Tax Exemption Form QRC<\/p><\/div><\/a>\n\n\n\n

Tax Exemption Forms<\/h1>\n\n\n\n

Form W-9 Request for Taxpayer Identification Number and Certification<\/a>: Companies obtaining personal services from Purdue request this form to verify Purdue’s tax identification number and exemption from tax withholding. Please print this form and date it. Include the correspondence and\/or reference numbers, and fax\/mail the form directly to the requestor.<\/p>\n\n\n\n

Form ST-105 Indiana Department of Revenue General Sales Tax Exemption Certificate<\/a>:<\/a> Vendors who sell or lease to Purdue request this form to verify Purdue’s exemption from sales tax. You may print this form and date it. Include the correspondence and\/or reference numbers, and fax\/mail the form directly to the requestor.<\/p>\n\n\n\n

Form ST-108E Indiana Department of Revenue Certificate of Exemption<\/a> for the Purchase of a Motor Vehicle or Watercraft: You must fill out the form and get it signed by Organizational Tax.<\/p>\n\n\n\n

Form ST-109 NP&G Indiana Utility Exemption Certificate<\/a> before submission to vendor, the last part of Section 1, all of Section 2 and the date will need to be filled out on the Form<\/p>\n\n\n\n

IRS “Determination Letter”<\/a>: Companies may request verification of Purdue’s tax-exempt status or “501(c)(3) status”. This letter from the IRS may be used to respond to such requests.<\/p>\n\n\n\n

Out-of-State Purchase Exemption Certificates<\/strong><\/p>\n\n\n\n

Sales tax laws differ by state.  Not all nonprofit organizations, educational institutions, or governmental entities from other states are exempt from paying sales taxes on purchases in a particular state.  States that have granted Purdue University exemption from their sales tax have provided the following certificates or rules for use while purchasing within their borders.<\/p>\n\n\n\n

When using an exemption certificate, make certain that all purchases are made in the name of Purdue University, are consistent with Purdue\u2019s exempt purposes, and are made only with University funds.<\/strong><\/p>\n\n\n\n

Alaska \u2013 None.  No State Sales Tax<\/em><\/strong>, but local sales tax in Juneau may apply<\/p>\n\n\n\n

Colorado \u2013 Use Indiana certificate ST-105<\/p>\n\n\n\n

Delaware \u2013 None.  No State Sales Tax<\/em><\/strong><\/p>\n\n\n\n

Florida<\/a><\/p>\n\n\n\n

Idaho<\/a><\/p>\n\n\n\n

Idaho for Lodging<\/a><\/p>\n\n\n\n

Illinois<\/a><\/p>\n\n\n\n

Kanasas<\/a><\/p>\n\n\n\n

Kentucky<\/a><\/p>\n\n\n\n

Massachusetts<\/a><\/p>\n\n\n\n

Michigan<\/a><\/p>\n\n\n\n

Minnesota \u2013 Lodging and meals nevertheless taxable<\/a><\/p>\n\n\n\n

Montana \u2013 None.  No State Sales Tax<\/em><\/strong><\/p>\n\n\n\n

New Hampshire \u2013 None.  No State Sales Tax<\/em><\/strong>, but Meals & Rentals Tax may apply<\/p>\n\n\n\n

New Jersey \u2013 Lodging \u201coccupancy tax\u201d nevertheless applicable<\/a><\/p>\n\n\n\n

New York \u2013 Lodging nevertheless taxable in New York City<\/a><\/p>\n\n\n\n

Ohio<\/a><\/p>\n\n\n\n

Oregon \u2013 None.  No State Sales Tax<\/em><\/strong><\/p>\n\n\n\n

Tennessee<\/a><\/p>\n\n\n\n

Texas<\/a><\/p>\n\n\n\n

Vermont<\/a><\/p>\n\n\n\n

Not Exempt in These States \u2013 Pay the Tax<\/strong><\/p>\n\n\n\n

Alabama<\/p>\n\n\n\n

Arizona<\/p>\n\n\n\n

Arkansas<\/p>\n\n\n\n

California<\/p>\n\n\n\n

Georgia<\/p>\n\n\n\n

Hawaii \u2013 No State Sales Tax<\/em><\/strong>, but General Excise Tax applies to all purchasers<\/p>\n\n\n\n

Iowa<\/p>\n\n\n\n

Louisiana<\/p>\n\n\n\n

Maryland<\/p>\n\n\n\n

Nebraska<\/p>\n\n\n\n

Nevada<\/p>\n\n\n\n

Oklahoma<\/p>\n\n\n\n

North Carolina<\/p>\n\n\n\n

South Carolina<\/p>\n\n\n\n

Utah<\/p>\n\n\n\n

Washington (state)<\/p>\n\n\n\n

Wisconsin<\/p>\n\n\n\n

West Virginia<\/p>\n\n\n\n

Wyoming<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":11,"featured_media":0,"parent":4826,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-4909","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/comments?post=4909"}],"version-history":[{"count":13,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4909\/revisions"}],"predecessor-version":[{"id":32290,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4909\/revisions\/32290"}],"up":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4826"}],"wp:attachment":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/media?parent=4909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}