Tax Exempt Purchases

Dickinson College’s status as a nonprofit educational institution allows for an exemption from sales and use tax in Pennsylvania and many other states. Sales and use taxes are typically imposed on retail purchases, and on the consumption, rental or use of tangible personal property.

Sales and use taxes are governed at the state (and local) level and exemption rules vary from state to state. The College has filed for exemption certificates in the following states based on the frequency of employee travel and purchases made in those states.

When traveling or making a purchase from suppliers based in any of these states, please provide the appropriate exemption certificate to avoid paying sales tax. The exemption certificate can be found on the attached forms by clicking on the name of each state. If traveling, print and carry the appropriate form with you. You will likely be asked by a supplier for a copy of the form. Use of the form is subject to the instructions on each form. 

Colorado: Colorado allows out-of-state tax exempt organizations to make sales tax-exempt purchases upon providing the vendor with a tax exemption number or some other documentation of tax exempt status from another state. Provide a completed Pennsylvania Exemption Certificate (Rev-1220) and Sales and Use Tax Certificate of Exemption (included on page 2) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. 

Connecticut: Provide a copy of the College's federal exemption letter from the Internal Revenue Service along with a completed CERT-119 to the vendor prior to making purchases of tangible personal property and services.  In order for the exemption to apply, purchases must be made with College (not personal) funds.  Please note, purchases of meals and lodging must be pre-approved by the Department of Revenue Services (via CERT-112) in order for the exemption to apply.  

Florida: Provide a copy of the Consumer's Certificate of Exemption (DR-14) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds. 

Indiana: Provide a completed General Sales Tax Exemption Certificate (ST-105) to the vendor prior to purchase.  Purchases for the private benefit of individuals, such as meals and lodging, are not eligible for exemption.  In addition, the College's exemption in Indiana does not apply to purchases of utilities, vehicles, watercraft, or aircraft.  

Kansas: Provide a copy of the Designated or Generic Exemption Certificate (ST-28) to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds.

Kentucky: Kentucky allows out-of-state exempt organizations to make sales tax-exempt purchases upon providing the vendor with a tax exemption number or some other documentation of tax exempt status from another state.  Provide a completed Pennsylvania Exemption Certificate (Rev-1220) and Sales and Use Tax Certificate of Exemption (included on page 2) to the vendor, along with the Out-of-State Purchase Exemption Certificate (51A127), prior to purchase.  

Maryland: Provide a copy of the Sales and Use Tax Exemption Certificate to the vendor prior to purchase. 

Massachusetts: Provide the Certificate of Exemption (ST-2) and a completed Sales Tax Exempt Purchaser Certificate (ST-5) to the vendor prior to purchase. Massachusetts' sales tax exemption does not include hotel occupancy tax, which must be paid on room rentals for College employees. 

Michigan: Provide a copy of the College's federal exemption letter from the Internal Revenue Service along with a completed Michigan Sales and Use Tax Certificate of Exemption (Form 3372)to the vendor prior to purchase.  In order for the exemption to apply, purchases must be made with College (not personal) funds.

Minnesota: Provide a copy of the Certificate of Exemption (ST3) to the vendor prior to purchase.  Minnesota's sales and use tax exemption does not apply to purchases of taxable services, such as meals and lodging.

Mississippi: Provide a copy of the Mississippi State Tax Commission letter ruling to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. 

New Jersey: Provide a completed Exempt Organization Certificate (ST-5) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. The College's exemption in New Jersey does not apply to energy and utility services.

New York: Provide a completed Exempt Organization Certificate (ST-119.1) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. The College's exemption in New York does not apply to purchases of motor fuel or diesel motor fuel.

Ohio: Provide the Sales and Use Tax Blanket Exemption Certificate to the vendor prior to purchase.  Some vendors may also require evidence of the College's Federal exempt status, which is included on pages 2-4. In order for the exemption to apply, purchases must be made with College (not personal) funds.

Pennsylvania: Provide a completed Pennsylvania Exemption Certificate (Rev-1220) to the vendor prior to purchase. Pennsylvania's sales and use tax exemption does not include hotel occupancy tax, which must be paid on room rentals for college employees. 

Tennessee: Provide a copy of the College's federal exemption letter from the Internal Revenue Service to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. 

Virginia: Provide a copy of the Retail Sales and Use Tax Certificate of Exemption to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds. Virginia's sales and use tax exemption does not apply to purchases of taxable services, such as meals and lodging. 

Wisconsin: Provide a completed Sales and Use Tax Exemption Certificate (S-211) to the vendor prior to purchase. In order for the exemption to apply, purchases must be made with College (not personal) funds.