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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-issue 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.
Legend:
Green = Exemption | Yellow = No Sales Tax | Red = No Exemption
Exemption Agreements in these states
No Sales Tax in these states
- Alaska
- Delaware
- Montana
- New Hampshire
- Oregon
No Exemption in these states & 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