Axe ’Em, Jacks!
Certification
As an agency of the State of Texas, the University is exempt from paying sales tax on the purchase of goods and services. Before a vendor can process an order without charging sales tax, they require a Texas Sales and Use Tax Exemption Certification for their file.
If you are placing an order with a vendor who does not already have a Certification from the University, email the following information to accountspayable@sfasu.edu:
- Name of vendor
- Physical address of vendor
- Email address (preferred) or fax number
- Contact name (if any)
- Order number or other reference number (if any)
A reply to your email will be sent to confirm that the form has been sent to vendor.
How to Claim Exemption
Out-of-state exemption
SFA has out-of-state tax exemption in some states. Select a state to determine exemption status and, if applicable, view documents required to claim the exemption.
| State | Required documentation/explanation |
|---|---|
| Alabama | Not exempt - must pay tax. |
| Alaska | No state sales and use tax. Some local jurisdictions impose local sales taxes. |
| Arizona | Not exempt - must pay tax. |
| Arkansas | Not exempt - must pay tax. |
| California | Not exempt - must pay tax. |
| Colorado | Provide Texas certificate. Must use P-Card, T-Card, or direct billing. |
| Connecticut | Not exempt - must pay tax. |
| Delaware | No state sales tax. Has a rental tax. |
| Florida | Provide Florida "Consumer's Certificate of Exemption" (DR-14) to vendor or supplier before making tax-exempt purchases. Exemption applicable for purchases, lodging, and services. Must use P-Card, T-Card, or direct billing. |
| Georgia | Not exempt - must pay tax. |
| Hawaii | No state sales tax. Has a general excise tax. |
| Idaho | Must use T-card or direct billing. Provide applicable form to vendor: |
| Illinois | Provide "Illinois Sales Tax Exemption Certificate" to vendor. This authorizes SFA to purchase tangible personal property tax-free. Lodging is not tax exempt. |
| Indiana | Provide completed ST-105 to vendor. Select the applicable prefilled form: |
| Iowa | Not exempt - must pay tax. |
| Kansas | Not exempt - must pay tax. |
| Kentucky | Must use T-card or direct billing. Provide completed Kentucky "Out-of-State Purchase Exemption Certificate" (Form 51A127) to vendor. |
| Louisiana | Not exempt - must pay tax. |
| Maine | Must use T-card or direct billing. Complete the Maine Revenue Services "Permanent Exemption Certificate" and provide to vendor. |
| Maryland | Not exempt - must pay tax. |
| Massachusetts | Not exempt - must pay tax. |
| Michigan | Must use T-card or direct billing. Provide competed prefilled Form 3372 to vendor. |
| Minnesota | Most goods, services and equipment purchases are tax exempt. However, meals and lodging are NOT tax exempt. Must use T-card or direct billing. Provide completed Form ST3 "Certificate of Exemption" to vendor. |
| Mississippi | Must use T-card or direct billing. Provide copy of letter from Mississippi Department of Revenue to vendor. This authorizes SFA to be exempt from sales taxes. |
| Missouri | Accepts Texas certificate. Provide Texas certificate and email from Missouri Department of Revenue to vendor. |
| Montana | No state sales tax. |
| Nebraska | Not exempt - must pay tax. |
| Nevada | Not exempt - must pay tax. |
| New Hampshire | No general state sales and use tax. However, there is a tax on rooms, meals, and vehicle rentals. Provide page from website confirming that New Hampshire does not issue certificates for exemptions to vendor. |
| New Jersey | Not exempt - must pay tax. |
| New Mexico | Not exempt - must pay tax. |
| New York | Not exempt - must pay tax. |
| North Carolina | Not exempt - must pay tax. |
| North Dakota | Must use T-card or direct billing. Provide "State of North Dakota Certificate of Exempt Status - Exempt Organization" to vendor. This authorizes SFA to be exempt from sales taxes for purchases, rental and leases of tangible personal property. |
| Ohio | Provide completed Ohio "Sales and Use Tax Blanket Exemption Certificate" (Form STEC B) to vendor. |
| Oklahoma | Not exempt - must pay tax. |
| Oregon | No state sales tax, but there is a lodging tax. |
| Pennsylvania | Not exempt - must pay tax. |
| Rhode Island | Must use T-card or direct billing. Provide Rhode Island "Certificate of Exemption" to vendor. If purchasing lodging and/or meals, also provide the May 31, 2017, email that confirms the exemption applies to lodging and meals. |
| South Carolina | Not exempt - must pay tax. |
| South Dakota | Not exempt - must pay tax. |
| Tennessee | Must use T-card or direct billing. Provide copy of Tennessee "Sales and Use Tax Certificate of Exemption" to the vendor, with the lower portion completed. This authorizes SFA to be exempt from sales and use taxes on the purchase of goods and services. |
| Utah | Not exempt - must pay tax. |
| Vermont | Not exempt - must pay tax. |
| Virginia | Not exempt - must pay tax. |
| Washington | Not exempt - must pay tax. |
| West Virginia | Not exempt - must pay tax. |
| Wisconsin | Not exempt - must pay tax. |
| Wyoming | Not exempt - must pay tax. |
In-state exemption
SFA is exempt from paying State of Texas sales tax, use tax, and hotel occupancy tax.
| State | Required documentation/explanation |
|---|---|
| Texas | Provide "Texas Hotel Occupancy Tax Exemption Certificate" to vendor for lodging. For all other purchases, provide "Texas Sales and Use Tax Exemption Certification" (signed by SFA’s director of procurement and property services) to vendor. |
Requirements for Claiming Exemption in Texas
The following forms, letters and information are required to claim the exemption in Texas:
- Sales and Use Tax, Hotel Occupancy Tax and Motor Vehicle Rental Tax Exemptions
- Texas Sales and Use Tax Exemption Certification, Form 01-339 (Back) (signed by SFA’s director of procurement and property services)
- Texas Hotel Occupancy Tax Exemption Certificate
- State Sales Tax exemption letter from SFA’s director of procurement and property services
- Sales and Use Tax and Hotel Occupancy Tax exemption letter from Texas Comptroller of Public Accounts
- Motor Vehicle Rental Tax Exemption Certificate
SFA Texas taxpayer identification number: 17560025144
SFA Federal Employer Identification Number (FEIN): 75-6002514