14.72 Out-of-State Sales Tax Exemptions

Last Revised Date
Wednesday, September 23, 2020 - 11:03 am

Procedure Information

Number: 14.72 Effective Date: 06/11/2002
Responsible Unit: Financial Management - Tax Services Last Revised Date: 09/23/2020
Email: taxservices@fso.arizona.edu Phone: 520-621-1957

Purpose and Summary

To provide guidance for out of state sales tax exemptions that may apply to University of Arizona representatives on University business travel.
The University qualifies, under specific circumstances (defined in Procedures), to claim exemptions from sales tax for hotels, motels, and restaurants. The certificates provided can be used to exempt such transactions from sales tax.

Source

Including but not limited to:
Florida Department of Revenue
Kansas Department of Revenue
Maine Department of Revenue
North Dakota Office of State Tax Commissioner
Taxation departments for: Alaska, Delaware, Montana, New Hampshire and Oregon

Scope

This procedure applies to all University locations and units, including all University extensions, satellite locations, and off-site campus units, both domestic and international.

Definitions

  1. University of Arizona (University) Representative: For this purpose, a University representative includes a University employee, student, or affiliate traveling on University business.

Compliance and Responsibilities

  1. Tax Services undertakes an annual review of potential travel related sales tax exemptions for all 50 states and the District of Columbia.
  2. If a department or traveler encounters information differing from this procedure, please contact taxservices@fso.arizona.edu for additional review.

Procedures

  1. Before a University representative takes a University business trip, review the below list of states with sales tax exemptions. If an exemption applies, the certificate and instructions for how to request the exemption are provided below.
  2. Most of the states permitting sales tax exemptions do not allow the exemption if payment is made by an individual on behalf of the University; payment must be made by the University directly. Therefore, applicability of this procedure is limited to circumstances where payment can be made by the University in advance. This is most commonly for expenditures such as hotels and motels. See 14.11 Travel Funding for information on funding the cost of travel and prepaying expenses.
State Instruction
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 assess sales tax. Travel to these states does not require any advance preparation with regard to sales tax exemption.