Iowa State University Purchasing - Home: Sales Tax Information

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Sales Tax Information

Iowa State University (ISU), as a state educational institution, is exempt from paying state sales tax or local option sales tax on goods or services purchased in the state of Iowa. Payment of hotel/motel taxes is still required. The states listed below also grant tax exempt status to Iowa State University for goods or services purchased while in their state. As indicated below, a form or copy of a letter is usually required. These forms or letters may be obtained by contacting Tisha Campbell

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Sales Tax Exemption Certificate

Iowa State University is tax exempt in the following states: (click on state to access link to specific forms)
Colorado	Need Iowa form showing vendor name.
Idaho	Need copy of letter from Idaho.
Illinois	Need copy of letter from Illinois.
Indiana	Exempt only for conference rooms, meeting rooms and AV equipment. Contact Purchasing for form and information
Iowa	Need Iowa form showing vendor name.
Kansas	Need copy of letter from Kansas.
Kentucky	Need copy of letter from Kentucky.
Mississippi	Need copy of letter from Mississippi.
Missouri	Need copy of letter from Missouri.
New York	Need completed New York form.
North Dakota	Need copy of North Dakota exemption certificate at time of purchase.
Ohio	Need completed copy of Ohio blanket certificate.
South Dakota	Need copy of letter from South Dakota.
Texas	Need completed Texas form.
Washington D.C.	Need copy of letter from Washington D.C.

Goods or services purchased by Iowa State University while in the following states are subject to that state's sales tax. Goods purchased by ISU and shipped to an address in these states also are subject to that state's sales tax.

Iowa State University is not tax exempt in the following states:
Alabama	Nevada
Arizona	New Jersey
Arkansas	North Carolina
California	Oklahoma
Connecticut	Pennsylvania
Florida	Rhode Island
Georgia	South Carolina
Louisiana	Tennessee
Maine	Utah
Maryland	Vermont
Massachusetts	Virginia
Michigan	Washington
Minnesota	West Virginia
Nebraska	Wisconsin
	Wyoming

The following states do not have a general sales tax:
Alaska	May need to pay city or local government taxes.
Hawaii	No sales tax, but a gross receipts tax.
Montana
New Hampshire	Must pay meals and rooms taxes
New Mexico	No sales tax, but a gross receipts tax; use Iowa form for exemption status.
Oregon

*Delaware did not respond with information regarding tax exempt status.