Sales Tax Exempt Forms

State	Form	Does Tufts Pay Hotel Taxes?	Does Tufts Pay Sales & Meals Tax?	Notes for Hotel Taxes
Colorado	MA ST-2	No	No	Colorado will honor the home state sales tax exemption certificate. In order for a hotel room to be sales tax exempt the employee must be on mission related business, present Massachusetts form ST-2, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own funds and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.
Connecticut	Exemption Permit	Yes	No	When an employee purchases a hotel room it is not tax-exempt. In order for for meals or lodging to be sales tax exempt they have to be related to a mission related event. Form CERT-112 will have to be filled out at least 3 weeks in advance and be approved by the Connecticut Department of Revenue. We will also have to send them a flyer about the event and provide them our Connecticut Exemption Permit Number.
Florida	DR-14	No	No	In order for a hotel room to be sales tax exempt the employee must be on mission related business, present Florida form DR-14, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own funds and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.
Illinois	DOR Letter	Yes	No	No exceptions to hotel tax.
Maine	ST-2	No	No	In order for a hotel room to be sales tax exempt the employee must be on mission related business, present Maine form ST-2, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own funds and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.
Massachusetts	ST-2; ST-5	Yes	No	We will have to pay the hotel tax, but not the sales tax. In order for a hotel room to be sales tax exempt the employee must be on mission related business, present Massachusetts form ST-2, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own money and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.
New Jersey	ST-5	Yes	No	We will have to pay the occupancy tax, but not the sales tax. In order for a hotel room to be sales tax exempt the employee must be on mission related business, present New Jersey form ST-5, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own money and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.
New York	ST-119	No	No	In order for a hotel room to be sales tax exempt the employee must be on mission related business, present New York forms ST-119 and ST-119.1, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own funds and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt. We are also exempt from the New York City hotel unit fee and occupancy tax.
Rhode Island	Exemption Certificate	No	No	In order for a hotel room to be sales tax exempt the employee must be on mission related business, present the Rhode Island Certificate of Exemption, and Tufts must directly pay for the room. This means that the employee cannot pay for the room using his or her own money and be reimbursed by Tufts. If this happens the hotel room will not be sales tax exempt.