Paying Sales & Use Tax

Missouri Tax Exemptions

The University has obtained an exemption from paying Missouri state and local sales and use taxes on purchases supporting the university’s mission. Employees of the university are recognized agents empowered to use the sales tax exemption. In addition, Facilities and Resource Management can supply contractors with a sales tax exemption form to be used when purchasing materials for use on a university facilities projects. The university’s exemption may not be used for personal purchases.

No stand-alone organization, including affiliates of the university, may use the university’s sales tax exemption. A student who is also an employee can use the sales tax exemption to make purchases for university sponsored student functions. The exemption certificate cannot be used for non-university sponsored functions. Functions sponsored by a fraternity, sorority or alumni association are not university sponsored events.

Purchases Outside of Missouri

Generally, items supporting the university’s mission ordered from out-of-state vendors are not subject to Missouri use tax if the items are being shipped to the university and the vendor has been provided with a Missouri sales/use tax exemption certificate.

Due to its non-profit status, the university may have a sales tax exemption certificate for purchases made in various states. Each state has varying laws regarding what items they exempt from the imposition of state taxes, and some states do not exempt not-for-profit corporations from any of the state taxes imposed. For example, use of the exemption while traveling may be limited in certain circumstances such as in the case of hotel occupancy taxes. Where a state sales tax exemption exists, it generally covers the purchase of tangible personal property used in the conduct of university business. Such property includes, for example, office supplies and equipment. The university’s exemption may not be used for personal purchases.

Exemption Certificates

In addition to the university’s exemption certificate for Missouri, exemptions certificates for the following states are available: Colorado, Florida, Illinois, Indiana, Kansas, Maine, Massachusetts, Michigan, Minnesota, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Tennessee, Texas, Wisconsin, and Washington D.C.

States that do not grant exemptions include Alabama, Alaska, Arkansas, Arizona, Georgia, Hawaii, Iowa, Nebraska, Nevada, North Carolina, Oklahoma, South Dakota, and Washington.

---