The University of ArizonaThe University of Arizona
Financial Policies & ProceduresFinancial Policies & Procedures
 

14.72 Out-of-State Sales Tax Exemptions

 

Purpose:To provide guidelines and procedures for travel for The University of Arizona employees, students and affiliates.
Policy Owner:FSO Tax Compliance

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 Section 14.11, for information on funding the cost of travel and prepaying expenses.

StateInstruction
Florida

Florida Consumer's Certificate of Exemption

Kansas

Kansas Sales and Use Tax Entity Exemption Certificate

Maine

Maine Revenue Services Exemption Certificate

North Dakota

North Dakota Certificate of Exempt Status - Exempt Organization

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: