Please note: Where feasible and appropriate, employees should have the University pay pre-trip travel expenses and all non-travel purchases directly. No state or local taxes should be charged in cases where it is a Missouri vendor or out-of-state vendor for which the University is exempt.
Misuse of the University's sales tax exemption to evade taxes, for which you are personally liable, is strictly prohibited and may result in discipline up to and including termination, as well as substantial penalties under state law.
University of Missouri employees who purchase goods and services from Missouri vendors solely for University purposes, and in conformity with University regulations, may request that Missouri and local sales taxes not be added to their bill.
The employee should present: (1) a copy of the Missouri Sales and Use Tax Exemption Certificate, and,(2) their University identification card. Out-of-state University of Missouri employees who purchase goods and services from non-Missouri vendors solely for University purposes, and in conformity with University regulations, may request that sales taxes not be added to their bill. Below is information about most states' sales tax exemptions. **Please keep in mind that this refers to state sales tax. Hotels often charge other types of taxes that the University may not be exempt from.
|States With Exemptions|
|State||Exemption #||Expiration Date per Document||Document||What You Need To Do To Substantiate The Exemption|
|Florida||85-8012652004C-3||5/31/2024||Yes||Provide each vendor with a copy of Florida certificate of exemption|
|Idaho||n/a||n/a||Yes||Purchaser must complete Form ST-101 and submit to each individual vendor|
|Illinois||E9983-5738-06||2/1/2021||Yes||Provide Illinois Exemption Certificate to the Vendor|
|Kansas||n/a||n/a||Yes||Purchaser must complete Form PR-78ED and provide copy to each individual vendor|
|Kentucky||n/a||n/a||Yes||Provide a copy of completed Kentucky out of state exemption letter|
|Michigan||n/a||n/a||Yes||Must complete Sales & Use Tax Certificate Exemption Form 3372 and provide it to each vendor|
|Minnesota||n/a||n/a||Yes||Purchaser must complete Form ST3 and present to each vendor|
|North Dakota||E-5496||n/a||Yes||Provide Copy of ND Cert of exempt Status issued 5/1/90|
|Ohio||n/a||n/a||Yes||Purchaser must complete Form STEC-13 and present it to each vendor|
|Rhode Island||4065||n/a||Yes||Provide copy of Certificate of Exemption|
|Texas||n/a||n/a||Yes||Fill out and provide Texas Sales Tax Exemption Certificate|
|Wisconsin||ES 34809||n/a||Yes||Provide Wisconsin Certificate of Exemption Status|
|States with no Sales Tax|
|States in which we do not qualify|
|Arizona||Indiana||Nebraska||South Carolina||West Virginia|
|District of Columbia||Massachusetts||Oklahoma||Virginia|