Sales Tax Information

Iowa State University (ISU), as a state educational institution, is exempt from paying state sales tax or local option sales tax on goods or services purchased in the state of Iowa. Payment of state excise tax and hotel/motel taxes are still required.  Below is a link for more information:

Hotel/Motel Tax

The states listed below also grant tax exempt status to Iowa State University for goods or services purchased while in their state. As indicated below, a form or copy of a letter is usually required.   These forms or letters may be obtained by clicking on the state link below or by contacting Procurement Services.  

Note: Student organizations should contact Student Organizations Accounting 294-5182 or email Jamie Rehlander Barker at jlrb@iastate.edu for this form.

Iowa State University is tax exempt in the following states:

(click on state to access link to specific forms)

Colorado Need Iowa form showing Vendor name.
Florida Need copy of Florida exemption certificate.
Idaho Need copy of letter from Idaho.
Illinois Need copy of letter from Illinois.
Indiana Exempt only for conference rooms, meeting rooms and AV equipment.
Contact Purchasing for form and information.
Iowa Need Iowa Form - click to fill out form request
Kansas Need copy of letter from Kansas.
Kentucky Need copy of letter from Kentucky.
Maine Need copy of Maine exemption certificate.
Massachusetts Need copy of Massachusetts exemption certificate.
Michigan Need to fill out Michigan form and present at time of purchase.
Minnesota Need to fill out Minnesota exemption certificate and present at time of purchase. Hospitality, lodging and meals are not tax exempt
Mississippi Need copy of letter from Mississippi.
Missouri Need copy of letter from Missouri.
New York Need completed New York form.
North Dakota Need copy of North Dakota exemption certificate at time of purchase.
Ohio Need completed copy of Ohio blanket certificate.
Rhode Island Need copy of letter from Rhode Island and a copy Iowa exemption certificate.
South Dakota Need copy of letter from South Dakota.
Texas Need completed Texas form - No sales tax is charged on hotel rooms, however ISU is not exempt from state & local taxes on hotel rooms.
Washington D.C. Need copy of letter form Washington D.C.

 

 

Goods or services purchased by Iowa State University while in the following states are subject to that state's sales tax. Goods purchased by ISU and shipped to an address in these states also are subject to that state's sales tax.

Iowa State University is not tax exempt in the following states:

Alabama North Carolina
Arizona Oklahoma
Arkansas Pennsylvania
California South Carolina
Connecticut Tennessee
Georgia Utah
Louisiana Vermont
Maryland Virginia
Nebraska Washington
Nevada West Virginia
New Jersey Wisconsin

New Mexico

 

Wyoming

 

 

The following states do not have a general sales tax:

Alaska May need to pay a city or local government tax.
Hawaii No sales tax, but a gross receipts tax.
Montana  
New Hampshire Must pay meals and rooms tax.
Oregon  

 

*Delaware did not respond with information regarding tax exempt status.