Sales Tax Exemption Certificates

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