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, 2025 | 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 | October 1, 2023 | 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 |
| Mass. Form ST-5 | 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 31, 2021 | No | Yes | Yes | Yes |
| Rhode Island | None | Yes | Yes | Yes | Yes |
| Tennnessee | None | Yes | Yes | Yes | Yes |
| Texas | None | No | 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.