Sales Tax and Making Purchases in Other States

The University of Minnesota has sales tax exempt status within the states shown in green. These exemptions apply only to goods and/or services purchased within those states directly with University funds, i.e. a purchasing card or University-issued check. Strict penalties can be enforced for misusing or misrepresenting exempt status. The scope of exemption within each state does vary. Click on the state name below or the center of a green shaded state on the map for more information on the University's official tax status within that state.

  • The University of Minnesota holds exemptions in states shown in green.

  • States shown in yellow have no sales tax.

  • The University of Minnesota does not qualify for exemption in states shown in red.

When traveling to other states and making University purchases out of Minnesota, check to see if we have an exemption certificate in the state where you are making the purchase. Because sales are "sourced" to the destination state, items shipped to Minnesota from vendors located in other states are considered Minnesota sales. Use the Minnesota ST3 to purchase these items exempt. This map does not apply to on-line purchases made through the Amazon Business Account when items are shipped out of Minnesota

US Map Idaho Colorado Minnesota Florida Texas Texas North Dakota Illinois Tennessee Ohio Kentucky Missouri Rhode Island Mississippi Michigan and UP of Michigan Michigan and UP of Michigan Maine South Dakota Iowa Kansas Indiana West Virginia

Green = Exemption | Yellow = No Sales Tax | Red = No Exemption

States with no
sales tax:

  • Alaska
  • Delaware
  • Montana
  • New Hampshire
  • Oregon

No exemption in these states
and District of Columbia:

  • Alabama
  • Arizona
  • Arkansas
  • California
  • Connecticut
  • District of Columbia
  • Georgia
  • Hawaii
  • Louisiana
  • Maryland
  • Massachusetts
  • Nebraska
  • Nevada
  • New Jersey
  • New Mexico
  • New York
  • North Carolina
  • Oklahoma
  • Pennsylvania
  • South Carolina
  • Utah
  • Vermont
  • Virginia
  • Washington State
  • Wisconsin
  • Wyoming