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Sales Tax Exempt Forms
| State | Form | Does Tufts Pay Hotel Taxes? | Does Tufts Pay Sales & Meals Tax? | Notes for Hotel Taxes | |
|---|---|---|---|---|---|
| Arizona | 5000 | Yes | Yes | Tufts is not subject to the sales tax provided we submit form 5000 and an IRS Determination Letter to the vendor, but we are subject to meals and hotels tax. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. | |
| Colorado | DR 5002 | No | No | Tufts is not subject to the sales tax provided we fill out form DR-0563 and provide an IRS Determination Letter. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for goods. This means that that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. In order for a hotel room to be exempt the employee must be on mission related business, provide our IRS Determination Letter, 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 exempt. | |
| Connecticut | Exemption Permit/Cert 123 | Yes | No | Tufts is not subject to the sales tax provided we submit our Exemption Permit to the vendor. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. In order for a hotel room to be exempt the employee must be on mission related business, present Cert 123, 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 exempt. | |
| Florida | DR-14 | No | No | Tufts is not subject to the sales tax provided we submit our form DR-14 to the vendor. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. In order for a hotel room to be exempt the employee must be on mission related business, present 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 exempt. | |
| Illinois | DOR Cert. | 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. | |
| Missouri | Limited Exemption Letter | No | No |
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| 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. | |
| Pennsylvania | Exemption Certificate | Yes | No | Tufts is not subject to the sales tax provided we submit the Certificate of Exemption to the vendor. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. There are no exceptions to the hotel tax. | |
| Rhode Island | Exemption Certificate | No | No | Tufts is not subject to the sales tax provided we submit our Certificate of Exemption to the vendor. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. In order for a hotel room to be exempt the employee must be on mission related business, present the 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 funds and be reimbursed by Tufts. If this happens the hotel room will not be exempt. | |
| Texas | Exemption Letter | Yes | No | Tufts is not subject to the sales tax provided we submit the Exemption Letter to the vendor. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. Out-of-state educational institutions are subject to the hotel tax. | |
| Vermont | S-3 | Yes | No | Tufts is not subject to the sales tax provided we submit form S-3 to the vendor, but we are subject to meals and hotels tax. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for the goods. This means that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. | |
| Wisconsin | S-211 | No | No | Tufts is not subject to the sales tax provided we file Form S-211 and provide and IRS Determination Letter, and Present the Massachusetts form ST-2. In order for a purchase to be sales tax exempt it must be mission related and Tufts must directly pay for goods. This means that that the employee cannot pay for the goods using his or her own funds and be reimbursed by Tufts. If this happens the goods will not be sales tax exempt. In order for a hotel room to be exempt the employee must be on mission related business, provide our IRS Determination Letter, Massachusetts form ST-2, and Form S-211, 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 exempt. |
Contact
Contact John Sanchez if you need assistance with sales tax exemption forms.