Paying Sales & Use Tax

Missouri Tax Exemptions

WashU is exempt from paying Missouri state and local sales and use taxes on purchases by WashU within the conduct of its exempt functions and activities.  Employees may use the exemption when procuring goods and services on behalf of WashU when payment is made by WashU through the use of a university issued purchase order, supplier invoice, or ProCard.  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 project. The exemption may not be used for personal purchases.

Student organizations may use WashU’s exemption if the following conditions are met:

• The student organization receives university funding (CFU, School, student activity fees).
• The goods and services are within WashU’s exempt functions and activities and not for personal purposes.
• Payment is made through the use of a university issued purchase order, supplier invoice, or ProCard.

No stand-alone organization, including affiliates of WashU, may use WashU’s sales tax exemption.  Local chapters of national organizations are considered stand-alone organizations and should not use the WashU sales tax exemption.  Instead, those organizations should reach out to their national organization to request use of its sales tax exemption.

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.

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