Tax Exemption

RIT business travelers may be exempt from sales and use tax in some states.

To print the tax exempt certificates click on the state link listed in the table below.

NOTE: These forms are to be used for RIT business purpose only.

State Expiration Date Hotels Meals Car Rental Tangible Personal Property
Alaska N/A - No Sales Tax N/A N/A N/A N/A
Colorado None - Use New York State Exempt # Yes Yes Yes Yes
Connecticut None No No No Yes
Delaware N/A - No Sales Tax N/A N/A N/A N/A
Florida March 31, 2020 Yes Yes Yes Yes
Guam N/A - No Sales Tax N/A N/A N/A N/A
Idaho None Yes Yes Yes Yes
Illinois November 1, 2018 No Yes Yes Yes
Indiana None Meeting Room Rentals Only No No No
Kansas None Yes Yes Yes Yes
Kentucky None Yes Yes Yes Yes
Maine None Yes Yes Yes Yes
Massachusetts January 02, 2025 No No No Yes
Michigan None Yes Yes Yes Yes
Minnesota None No No No Yes
Mississippi None Yes Yes Yes Yes
Missouri None Yes Yes Yes Yes
Montana N/A - No Sales Tax N/A N/A N/A N/A
New Hampshire N/A - No Sales Tax 9% 9% 9% N/A
New Jersey None Yes Yes Yes Yes
New York None Yes Yes Yes Yes
North Dakota None Yes Yes Yes Yes
Ohio None Yes Yes Yes Yes
Oregon N/A - No Sales Tax N/A N/A N/A N/A
Pennsylvania July 21, 2020 No Yes Yes Yes
Rhode Island None Yes Yes Yes Yes
Tennnessee None Yes Yes Yes Yes
Texas None Form 12-302 Required Form 01-339 Required No Form 01-339 Required
U.S. Virgin Islands None No Yes No Yes
Vermont None No No No Yes
Virginia None No No No Yes
Wisconsin None Yes Yes Yes Yes

Non Participating States and Pending Applications

State Expiration Date Hotels Meals Car Rental Tangible Personal Property
Alabama Non-Participating No No No No
American Samoa Non-Participating No No No No
Arizona Non-Participating No No No No
Arkansas Non-Participating No No No No
California Non-Participating No No No No
District of Columbia Non-Participating No No No No
Georgia Non-Participating No No No No
Hawaii Non-Participating No No No No
Iowa Non-Participating No No No No
Lousiana Non-Participating No No No No
Maryland Non-Participating No No No No
Nebraska Non-Participating No No No No
Nevada Non-Participating No No No No
New Mexico Non-Participating No No No No
North Carolina Non-Participating No No No No
Northern Mariana Islands Non-Participating No No No No
Oklahoma Non-Participating No No No No
South Carolina Non-Participating No No No No
South Dakota Non-Participating No No No No
Utah Non-Participating No No No No
Washington Non-Participating No No No No
West Virginia Pending application Yes Yes Yes Yes
Wyoming Pending application No No No No

 

Taking full advantage of RIT's sales tax exemption is an excellent way to stretch budget dollars and to save department and RIT a considerable amount in unnecessary expenditures. As a result, Controller's Office staff in the Student Financial Services' Office (Cashiers), Accounts payable and Accounting have been instructed not to reimburse employees for sales tax payments when the exemption could have been claimed.

 

Refer the RIT Travel Policy and Procedure Manual, "Exemption to Paying Sales and Use Tax", and "Sales Tax Exempt Information", located on the Controller's Office web page: http://www.rit.edu/controller for more information about RIT's sales tax exemption. If you have questions about this information, please contact the Accounts Payable/Office Supervisor at (585) 475-4900.