Office of the Controller
Sales Tax Exemption Certificates
Page Content
Some states require copies of IRS and/or MS State letter rulings along with the certificate. If you have questions, please contact the Tax Compliance Officer at 601-266-4102.
- IRS
- Connecticut (4-page PDF)
- Florida
- Illinois
- Indiana (2-page PDF)
- Kansas (2-page PDF)
- Kentucky
- Maine (2-page PDF)
- Massachusetts
- Michigan (1-page PDF)
- Minnesota (1-page PDF)
- Missouri (1-page PDF)
- MS Exemption Letter (2-page PDF)
- MS Exemption Certificate (1-page PDF)
- New Jersey (4-page PDF)
- New York (4-page PDF)
- North Dakota (2-page PDF)
- Ohio (1-page PDF)
- Rhode Island
- Pennsylvania (1-page PDF)
- Texas (2-page PDF)
- Wyoming (1-page PDF)
- Alabama-not exempt - only allow exempt status for AL schools
- Arizona-not exempt - only allow exempt status for AZ schools
- Arkansas-not exempt - does not exempt universities
- California-not exempt - does not exempt universities
- Georgia-not exempt - only allow exempt status for GA schools
- Idaho-not exempt - only allow exempt status for ID schools
- Iowa-not exempt - only allow exemption for states that exempt them
- Louisiana-not exempt - does not exempt universities
- Maryland-not exempt - only allow exempt status for MD schools
- Nebraska-not exempt - only allow exempt status for NE schools
- Nevada-not exempt - upon reading NRS 372.3261 only allow exempt status for NV schools
- New Hampshire-no sales tax, have Meals & Rentals tax, but only exempts NH schools
- New Mexico-not exempt - will not accept application without SSN of officers, and then must file report quarterly
- North Carolina-not exempt - does not exempt universities
- Oklahoma-not exempt - only allow exempt status for OK schools
- South Carolina-not exempt - does not exempt purchases for our own use
- South Dakota-not exempt - does not exempt us because MS does not exempt them
- Virginia-not exempt - also, meals and lodging are not considered for our use
- Washington-not exempt - only exempt if the purchase if for resale, must obtain resale certificate
- West Virginia-not exempt - upon reading TSD-320, they only exempt WV schools
- Wisconsin-not exempt - only allow exempt status for WI schools
- Alaska-no state tax, have local tax. Check before going
- Colorado-provide MS exemption letter
- Delaware-no sales tax, we are exempt from their gross receipts tax, provide IRS exemption letter
- Florida-have exemption certificate, expires 2/28/28
- Hawaii-no sales tax
- Illinois-have exemption certificate, expires 4/1/27
- Kentucky-have exemption certificate
- Maine - have exemption certificate
- Massachusetts-have exemption certificate, expires 5/15/27
- Minnesota-have exemption letter
- Missouri-provide MS exemption letter , have letter from MO
- Montana-no sales tax
- North Dakota-have exemption certificate
- Oregon-no sales tax
- Rhode Island - have exemption certificate
- Tennessee-provide MS exemption letter and IRS letter
- Utah-exempt, have refund vouchers for sales tax paid
- Wyoming-Have letter of exemption
- Connecticut-complete forms upon purchase, need copy of IRS letter. For lodging, must file 3 weeks before event
- Indiana-complete forms upon purchase
- Kansas-complete forms upon purchase
- Michigan-complete forms upon purchase, need copy of IRS letter.
- New Jersey-have been classified as exempt - but, must complete form upon purchase
- New York-have tax ID#, have form to complete upon purchase
- Ohio-complete forms upon purchase, need copy of IRS letter.
- Pennsylvania-have been classified as exempt - but, must complete form upon purchase
- Texas-have been classified as exempt - but, must complete form upon purchase, not exempt on hotel stay